Welfare expenses include the following contents: reflecting the allocated trade union funds, employee welfare expenses extracted according to the standard, one-child health care expenses, medical expenses of employees who do not participate in medical insurance, hospitalization expenses for work-related injuries, food subsidies during their stay in nursing homes, wages of employees who have been sick for more than two months (excluding wages of employees who meet retirement conditions), travel expenses of employees to visit relatives, severance expenses paid by the original unit, travel expenses of retired employees and their accompanying families, and employee death.
In addition to welfare expenditure, the expenditure of public institutions also includes:
1, basic salary
Reflect the basic salary stipulated by the state, including the basic salary of administrative staff, post salary, grade salary, seniority salary, bonus of post (technical grade) salary of government staff and the proportion stipulated by the state, the fixed salary of staff of public institutions and the allowance stipulated by the state, and the temporary treatment of graduates of various schools during the probation period.
2. Subsidized wages
It reflects the subsidies stipulated by the state, including various post subsidies, price subsidies, regional subsidies, winter heating subsidies, and commuting subsidies.
3. Other wages
Reflected in various allowances, subsidies, bonuses, etc. , which belongs to the composition range of total wages stipulated by the state, except for basic wages and supplementary wages.
4. Social security fee
Reflect free medical care, pensions for retirees, allowances and subsidies, public funds for retirees, social insurance and employee housing provident fund paid according to state regulations.
5. Scholarships
Reflect all kinds of school grants, scholarships, student loans, living expenses of international students (interns), food subsidies and living expenses subsidies for young amateur sports school students. According to the agreement, we will bear or enjoy the study aid in China and the living expenses of senior students.
6. Official expenses
It reflects office expenses, post and telecommunications expenses, utilities, public heating expenses, staff travel expenses, transfer travel expenses, family transfer travel expenses, travel expenses of personnel of overseas institutions going abroad and returning home, maintenance and repair expenses of equipment, vehicles and boats, fuel expenses of motor vehicles and boats, insurance and road maintenance fees, horses for office use in pastoral areas, car expenses, conference expenses, venue vehicle rental fees, etc.
7. Equipment purchase fee
Reflect the lack of capital construction investment quota of administrative institutions, general office equipment, vehicle and boat purchase expenses, etc. According to the management of fixed assets, the vehicle purchase surcharge, the purchase fee for teaching, scientific research and medical institutions, the purchase fee for books in professional libraries, cultural centers and stations, the purchase fee for books in general institutions and the purchase fee for archives and equipment. The criteria for the division of business expenses and capital construction investment shall be handled in accordance with the provisions of the State Planning Commission. Among them, all kinds of equipment charged by business expenses according to regulations are included in this project if they meet the standard of fixed assets, and those with insufficient fixed assets are included in related projects.
8. Repair costs
Reflect the repair cost and rent of public houses, buildings and ancillary equipment in public institutions. Maintenance expenses of houses, buildings, public facilities, ancient buildings and revolutionary memorial buildings of cultural relics protection units funded by the national budget operated by urban construction departments and real estate management departments. In accordance with the provisions of the relevant state departments, sporadic civil engineering costs that are not enough for capital construction investment.
9. Operating expenses
Reflect the consumptive expenses and low-value consumables purchased by public institutions to complete their majors. Including medical materials used for prevention and epidemic prevention. Low-value consumables such as tools and instruments purchased for scientific experiments, printing of chemical reagents, materials and professional materials, and expenses for scientific investigation and research. Teaching experiment fee, production practice fee, information handout fee, college enrollment fee, graduate deployment fee, textbook editing fee, business data printing fee, etc. The settling-in expenses, travel expenses, living allowance for going abroad, travel expenses and entertainment expenses of foreign guests for legal persons in foreign affairs departments and other institutions. Printing fees for bulk account books, lists, rules and regulations, and data of finance, taxation, statistics and financial departments. Geological exploration fees are also applicable for this purpose. Expenditures of public institutions that do not belong to professional business shall be listed as "official business" and other related items, and the purchase of professional equipment shall be listed as "equipment purchase fee", and this item shall not be used.
10, business entertainment expenses
Reflect the reception expenses incurred by public institutions for performing official duties or conducting business activities, including transportation expenses, meals and accommodation expenses, as well as reception expenses of party committees and government reception offices at all levels.
1 1, other expenses
Reflect the purpose of foreign experts, the cost of employing foreigners by overseas institutions, the living expenses of overseas interns, the living expenses of interns coming to China, the education expenses of employees of this unit, medical relief expenses, pension expenses, personal relief expenses and resettlement expenses of families of martyrs and demobilized veterans, living expenses and clothing expenses of civil affairs institutions and adopters, personnel resettlement expenses of civil affairs departments, various production and business expenses supported by the state for agricultural production, and other necessary expenses not included.
2. What are the provisions for the wages and welfare expenditures of public institutions?
1, strictly implement the national regulations on personal treatment such as wages, allowances and subsidies. Administrative institutions should strengthen the management of wages and expenditures, and allocate them in strict accordance with the distribution scope and expenditure standards stipulated by the state. No unit or individual may expand the scope of distribution and raise the standard of expenditure without authorization.
2. Employee welfare management. Employee welfare funds refer to the expenses paid to encourage the treatment of employees and solve the difficulties of employees and their families in life, old age, illness and death, including the allocated trade union funds, employee welfare funds extracted according to standards, incentive fees for parents of only children, free medical care, medical expenses for employees who did not participate in free medical units, funeral expenses for employees' death, and subsidies for survivors' living difficulties.
3. The management and use of employee welfare funds in administrative institutions shall be extracted according to the prescribed standards, and the funds shall be contracted, and the savings shall be retained, and the cost overruns shall not be made up. The use of employee welfare funds must be handled in accordance with the prescribed scope, standards and the specific conditions of employees. Personal allowance is generally applied by myself, appraised by the masses, decided by the unit trade union and approved by the leaders. Be realistic and spend money where it is most needed.
3. What are the wages and benefits?
Welfare in China includes social welfare and employee welfare. Social welfare refers to a series of necessary measures taken by the state to improve the material and cultural life of all social members. Employee welfare refers to the necessary guarantee taken by enterprises to solve the same consumer demand of employees. According to the different services provided, the benefits of enterprises to employees include the following parts:
Weekday rest: including lunch break, nap and so on.
Weekly Vacation: According to the Labor Law of People's Republic of China (PRC), enterprises should work 40 hours a week, and enterprises are not allowed to extend their working hours at will. Indeed, due to the needs of production and operation, the working hours can be extended after consultation with the employees, generally not exceeding 1 hour, and the longest extended working hours shall not exceed 3 hours per day and 36 hours per month. Where the laborer is arranged to work longer hours, the salary shall not be lower than 150 of the salary. If workers are arranged to work on rest days but cannot be arranged for compensatory rest, they shall be paid a salary of not less than 200 yuan. If workers are arranged to work on legal holidays, they shall be paid no less than 300% of their wages.
Annual leave: the state implements paid leave system, and employees can enjoy paid annual leave after working continuously for more than one year.
Home Visit Leave: According to the Regulations on Home Visit Leave for Employees formulated by 198 1, permanent employees who have worked in the enterprise for one year and are not with their parents or spouses can enjoy home visit leave once a year. The holiday for unmarried employees to visit their parents is 20 days once a year, but it can be extended to 45 days if they visit their parents every two years because of work needs. Married employees visit their spouses once a year for 30 days. In addition, it is stipulated that employees who are married together can enjoy a holiday of 20 days to visit their parents every four years. Visiting relatives on legal holidays can make up for the lack of time mentioned above. During the period of visiting relatives, his salary is paid as usual, and his transportation expenses can be fully or partially reimbursed according to the nature of his family leave.
Holidays stipulated by law: Employees' holidays include New Year's Day, Spring Festival, Labor Day, National Day, Women's Day and other holidays stipulated by laws and regulations.
Various subsidies: such as transportation subsidies, food subsidies, housing subsidies, special hardship subsidies, clothing subsidies, children's education subsidies, water and electricity subsidies, heating subsidies, cooling subsidies, washing subsidies, etc.
Various service facilities: such as canteen, school, kindergarten, bathroom, club, cinema, library, etc. Built by enterprises.
Perfect welfare facilities help enterprises to retain and attract talents, which is a part of the overall reward for employees' work. When considering the welfare system, enterprises can extract a certain proportion of after-tax profits for employee welfare funds according to the actual situation.
According to the law, the welfare expenditure of public institutions includes trade union funds, staff welfare funds extracted according to standards, and health care expenses for the only child. The above is the relevant knowledge about the salary and welfare expenditure of public institutions.