Notice of the Ministry of Finance on Strengthening the Financial Management of Employee Welfare Expenses by Enterprises

财政部关于企业加强职工福利费财务管理的通知

Promulgating Institution: Ministry of Finance

Document Number: Cai Qi [2009] No. 242

Promulgating Date: 11/12/2009

Effective Date: 11/12/2009

颁布机关: 财政部

文   号: 财企[2009]242号

颁布时间: 11/12/2009

实施时间: 11/12/2009

To the relevant departments of the Party's Central Committee, all the ministries and commissions of the State Council and all the authorities directly under the State Council, the General Office of the Standing Committee of the National People's Congress, the General Office of the National Committee of the Chinese People's Political Consultative Conference, the General Logistics Department and the Headquarters of Chinese People's Armed Police Force of the Liberation Army, the finance departments (bureaus) of all the provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the State plan, the finance bureau of Xinjiang Production and Construction Corps and all the enterprises directly under the Central Government: 

In order to strengthen enterprises' financial management of employee welfare expenses, maintain a normal income distribution order and protect the legitimate interest of the State, shareholders, enterprises and employees, the following notice is hereby given in accordance with the relevant spirit of the Company Law and the General Rules on Enterprise Finance (Order No. 41 of the Ministry of Finance):

  党中央有关部门,国务院各部委、各直属机构,全国人大常委会办公厅,全国政协办公厅,解放军总后勤部,武警总部,各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财务局,各中央管理企业:

  为加强企业职工福利费财务管理,维护正常的收入分配秩序,保护国家、股东、企业和职工的合法权益,根据《公司法》、《企业财务通则》(财政部令第41号)等有关精神,现通知如下:

1. Enterprises' employee welfare expenses refer to the welfare expenditure other than the employees' salaries, bonuses, allowances and subsidies included in the total amount of salaries, employee education expenses, social insurance premiums and supplementary pension insurance premiums (annuities), supplementary medical insurance premiums and housing provident funds and include the following cash subsidies and non-monetary collective welfare provided to or paid for the employees: 

(1) All the cash subsidies and non-monetary welfare provided to or paid for employees to maintain their health and living, including the work-related overseas medical expenses, medical expenses of employees working in enterprises that have not implemented the medical plans, medical subsidies for lineal relatives supported by the employees, employee recuperation expenses, subsidies for the expenses of self-operated employee canteens and expenses for lunches supplied in a uniform manner before the establishment of employee canteens and subsidies for heating expenses and heat-prevention expenses that comply with the relevant financial provisions of the State.

(2) Expenses on the equipment, facilities and personnel incurred by the internal collective welfare departments not yet separated from the enterprises, including the depreciation, maintenance and repair expenses of equipment and facilities of the collective welfare departments, such as the employee canteens, employee bathrooms, salons, clinics, nurseries, sanatoriums and collective quarters and the personnel expenses, such as the wages and salaries, social insurance premiums, housing provident funds and labour expenses of the staff of the collective welfare departments. 

(3) Subsidies given to employees in financial difficulties or expenditure of the funds organized, established and managed by enterprises for helping and giving relief to employees in financial difficulties.

(4) Non-planned expenses of the resigned and retired employees, including the medical expenses of the resigned and retired employees and other non-planned expenses of the resigned and retired employees. The non-planned expenses of the resigned and retired employees that enterprise restructuring involves shall be handled in accordance with the Notice of the Ministry of Finance on Issues Concerning the Financial Management of Employee Resettlement Expense in Relation to Enterprise Restructuring (Cai Qi [2009] No.117). If other provisions are stipulated by the State, those provisions shall apply.

(5) Other employee welfare expenses incurred in accordance with the provisions, including allowances for funeral expenses, pensions, settling-in allowances for overseas employees, single child allowances, allowances for travelling expenses on home leave and other expenses that fall into the definition of enterprises' employee welfare expenses but are not included in the clauses of this Notice.

    一、企业职工福利费是指企业为职工提供的除职工工资、奖金、津贴、纳入工资总额管理的补贴、职工教育经费、社会保险费和补充养老保险费(年金)、补充医疗保险费及住房公积金以外的福利待遇支出,包括发放给职工或为职工支付的以下各项现金补贴和非货币性集体福利:

  (一)为职工卫生保健、生活等发放或支付的各项现金补贴和非货币性福利,包括职工因公外地就医费用、暂未实行医疗统筹企业职工医疗费用、职工供养直系亲属医疗补贴、职工疗养费用、自办职工食堂经费补贴或未办职工食堂统一供应午餐支出、符合国家有关财务规定的供暖费补贴、防暑降温费等。

  (二)企业尚未分离的内设集体福利部门所发生的设备、设施和人员费用,包括职工食堂、职工浴室、理发室、医务所、托儿所、疗养院、集体宿舍等集体福利部门设备、设施的折旧、维修保养费用以及集体福利部门工作人员的工资薪金、社会保险费、住房公积金、劳务费等人工费用。

  (三)职工困难补助,或者企业统筹建立和管理的专门用于帮助、救济困难职工的基金支出。

  (四)离退休人员统筹外费用,包括离休人员的医疗费及离退休人员其他统筹外费用。企业重组涉及的离退休人员统筹外费用,按照《财政部关于企业重组有关职工安置费用财务管理问题的通知》(财企[2009]117号)执行。国家另有规定的,从其规定。

  (五)按规定发生的其他职工福利费,包括丧葬补助费、抚恤费、职工异地安家费、独生子女费、探亲假路费,以及符合企业职工福利费定义但没有包括在本通知各条款项目中的其他支出。

2. The transportation, accommodation and communication benefits provided by the enterprises to the employees. For enterprises that have already implemented the monetization reform, the housing subsidies, transportation subsidies or subsidies in replacement of the services provided by corporate automobiles and communication subsidies provided and paid according to the standard on a monthly basis shall be managed as part of the total salaries of employees instead of the employee welfare expenses. For enterprises that have not implemented the monetization reform, the relevant expenses incurred by the enterprises shall be managed as employee welfare expenses. However, enterprises shall not purchase or build residential housing for employees in accordance with the State's uniform provisions relating to the policies on the reform of enterprise housing system. 

The festival subsidies provided to the employees by the enterprises and the lunch subsidies provided on a monthly basis before the uniform supply of meals shall be managed as part of the total salaries.

    二、企业为职工提供的交通、住房、通讯待遇,已经实行货币化改革的,按月按标准发放或支付的住房补贴、交通补贴或者车改补贴、通讯补贴,应当纳入职工工资总额,不再纳入职工福利费管理;尚未实行货币化改革的,企业发生的相关支出作为职工福利费管理,但根据国家有关企业住房制度改革政策的统一规定,不得再为职工购建住房。

  企业给职工发放的节日补助、未统一供餐而按月发放的午餐费补贴,应当纳入工资总额管理。

3. Employee welfare is a supplementary compensation to employees by enterprises and enterprises shall reasonably control the employee welfare expenses at a certain ratio to the total salaries of employees by reference to the usual historical levels. In accordance with the provisions of Article 46 of the General Rules on Enterprise Finance, enterprises shall not treat relevant expenses that have to be borne by individuals as employee welfare expenses.

    三、职工福利是企业对职工劳动补偿的辅助形式,企业应当参照历史一般水平合理控制职工福利费在职工总收入的比重。按照《企业财务通则》第四十六条规定,应当由个人承担的有关支出,企业不得作为职工福利费开支。

4. Enterprises shall gradually implement the reform of the separation of internal collective welfare departments and resolve the employee welfare issue by a market-oriented approach. At the same time, enterprises shall gradually establish a comprehensive labour cost management system and manage the employee welfare as part of the total salaries of employees by implementing the enterprise remuneration system reform. 

As regards the persons-in-charge of enterprises implementing reform on remuneration system, such as adopting the annual remuneration system, enterprises shall include all the welfare monetary subsidies that comply with the provisions of the State into the remuneration system. The welfare monetary subsidies provided or paid shall be expensed as remuneration payable to the persons-in-charge.

    四、企业应当逐步推进内设集体福利部门的分离改革,通过市场化方式解决职工福利待遇问题。同时,结合企业薪酬制度改革,逐步建立完整的人工成本管理制度,将职工福利纳入职工工资总额管理。

  对实行年薪制等薪酬制度改革的企业负责人,企业应当将符合国家规定的各项福利性货币补贴纳入薪酬体系统筹管理,发放或支付的福利性货币补贴从其个人应发薪酬中列支。

5. Enterprises' employee welfare is mainly provided in monetary form. In the event that enterprises provide their own products and services as employee welfare, they shall implement stringent control. In the event that telecommunication, power, transportation, heat, water supply and gas enterprises with capital contribution from the State provide their own products and services as employee welfare, transactions shall be conducted in a fair manner according to commercial principles and the products and services shall not be made available directly to employees and their relatives for free or at low prices. 

    五、企业职工福利一般应以货币形式为主。对以本企业产品和服务作为职工福利的,企业要严格控制。国家出资的电信、电力、交通、热力、供水、燃气等企业,将本企业产品和服务作为职工福利的,应当按商业化原则实行公平交易,不得直接供职工及其亲属免费或者低价使用。

6. The financial management of enterprises' employee welfare expenses shall comply with the following principles and requirements: 

(1) Sound system. Enterprises shall establish a management system for employee welfare expenses in accordance with the law, and shall clarify the items, standards, review and approval procedures, audit and supervision of employee welfare expenses under the approval granted by the board of shareholders or the board of directors.  

(2) Reasonable standards. If the State has laid down explicit provisions on enterprises' employee welfare expenses, enterprises shall strictly implement those provisions. In case no explicit provision is stipulated by the State, enterprises shall set reasonable standards on the items of employee welfare by reference to the local price levels, income of employees and the financial positions of enterprises.  

(3) Scientific management. Enterprises shall coordinate and plan for employee welfare expenses and implement budget control and management. The budgets of employee welfare expenses shall be included into enterprises' financial budgets upon review by the general meeting of representatives of the staff members and shall be implemented upon approval in accordance with the provisions, and the relevant information shall be disclosed to employees internally. 

(4) Accounting regulation. Subsidiary accounts shall be prepared for employee welfare expenses incurred by enterprises in accordance with the provisions, so as to accurately reflect the expense items and amount.

    六、企业职工福利费财务管理应当遵循以下原则和要求:

  (一)制度健全。企业应当依法制订职工福利费的管理制度,并经股东会或董事会批准,明确职工福利费开支的项目、标准、审批程序、审计监督。

  (二)标准合理。国家对企业职工福利费支出有明确规定的,企业应当严格执行。国家没有明确规定的,企业应当参照当地物价水平、职工收入情况、企业财务状况等要求,按照职工福利项目制订合理标准。

  (三)管理科学。企业应当统筹规划职工福利费开支,实行预算控制和管理。职工福利费预算应当经过职工代表大会审议后,纳入企业财务预算,按规定批准执行,并在企业内部向职工公开相关信息。

  (四)核算规范。企业发生的职工福利费,应当按规定进行明细核算,准确反映开支项目和金额。

7. After the enterprise implements the internal review and approval procedures according to the enterprise's internal management system, accounting for the employee welfare expenses incurred shall be conducted in accordance with relevant provisions such as the Accounting Standards for Enterprises and the expenses shall be disclosed in the annual financial and accounting report in accordance with the provisions.

In case of inconsistencies between the financial management of enterprises' employee welfare expenses and the provisions of taxation laws and administrative regulations as regards the calculation of taxable income, the provisions of the taxation laws and administrative regulations shall apply in the calculation of tax payable.

    七、企业按照企业内部管理制度,履行内部审批程序后,发生的职工福利费,按照《企业会计准则》等有关规定进行核算,并在年度财务会计报告中按规定予以披露。

  在计算应纳税所得额时,企业职工福利费财务管理同税收法律、行政法规的规定不一致的,应当依照税收法律、行政法规的规定计算纳税。

8. This Notice shall come into force from the date of printing and circulation. In case of discrepancies between the previous financial provisions on enterprises' employee welfare expenses and this Notice, this Notice shall prevail. In the event that other provisions are laid down by financial enterprises, those provisions shall apply.

Ministry of Finance

November 12, 2009

    八、本通知自印发之日起施行。以前有关企业职工福利费的财务规定与本通知不符的，以本通知为准。金融企业另有规定的，从其规定。

  财政部

  二○○九年十一月十二日