How to record employee travel expenses organized by the company?

How the company organizes employee travel expenses to be accounted for as follows:

From the nature of the business, this is employee welfare, and should be accounted for through the "Employee Salary Payable - Welfare Fees" account, and finally included in the relevant Production cost, administrative or "sales expenses internal use" accounts. Welfare fees for travel invoices should not exceed 14% of the full salary. It should be possible to use the fare as business travel expenses.

Debit: employee benefits payable - employee benefits

Debit: bank deposits or cash capacity

At the same time:

Debit: administrative expenses - Employee Benefits

Credit: Employee Compensation Payable - Employee Benefits

Extended Information:

Specific matters included in enterprise employee welfare fees:

1. Various cash subsidies and non-monetary benefits issued or paid for employees’ health care, living, etc., including medical expenses for employees traveling for work, medical expenses for employees of enterprises that have not yet implemented medical coordination, and self-operated employee canteen fund subsidies or unapproved expenses The staff canteen provides unified lunch expenses, heating subsidy, heatstroke prevention and cooling fees that comply with relevant national financial regulations, etc. ?

2. Equipment, facilities and personnel expenses incurred by the internal collective welfare departments of the enterprise that have not yet been separated, including employee canteens, employee bathrooms, barbers, medical clinics, nurseries, nursing homes, collective dormitories and other collectives Depreciation and maintenance costs for equipment and facilities of the welfare department

3. Employee hardship subsidies, or fund expenditures established and managed by the enterprise specifically to help and relieve needy employees. ?

4. Expenses for retirees outside the overall plan, including medical expenses for retirees and other outside expenses for retirees. The external expenses for retired personnel involved in enterprise reorganization shall be implemented in accordance with the "Notice of the Ministry of Finance on Financial Management Issues of Employee Resettlement Expenses Related to Enterprise Reorganization". ?

5. Other employee welfare expenses incurred in accordance with regulations, including funeral subsidies, pensions, employee settlement expenses in other places, only child expenses, family leave travel expenses, and those that meet the definition of enterprise employee welfare expenses but are not included Other expenses covered by the items in each clause of this notice.