Chinese food in class belongs to welfare expenses, not wages. The employee's work and the welfare meal coupons provided by the company are recorded as the employee's welfare expenses and do not need to be paid separately in the salary, so there is no need to pay personal income tax. Every month, the company will make provision for the meal expenses of each department, and then transfer them out of the welfare funds when they are actually distributed or used by employees.

Extended data

Expenditure scope of employee welfare funds

1, medical expenses of employees

2, workers living in difficulties subsidies

Refers to the regular subsidies and temporary subsidies actually paid to employees with difficulties in life. Including the living allowance for work-related or non-work-related injuries and disabilities.

3, the death treatment of employees and their immediate family members.

4, the collective welfare subsidies

Including the subsidies for the difference between the expenditure and income of collective welfare facilities such as staff bathrooms, barber shops, laundry rooms, nursing rooms and nurseries, as well as the subsidies for childcare fees without nurseries and the repair fees paid to employees.

5. Other welfare benefits

It mainly refers to welfare expenses such as commuting subsidies, family planning subsidies, hospitalization meals, etc.

Expenditure that does not belong to employee welfare expenses

1, expenses of retired employees

2, compensation for dismissed employees

3, employee labor protection fees

4. Employees receive subsidies during sick leave, maternity leave and family leave.

5, the staff's study fee

6. Food subsidies for employees (including lunch subsidies for employees in enterprises and food subsidies during business trips)

Baidu Encyclopedia-Employee Welfare Fee