The "Small Business Accounting System" that was implemented on January 1, 2013 has canceled the accounting subject of welfare fees, or that welfare fees have been included in employee salary accounting and can only be its secondary subject. So the answers from the two people above are wrong.

As for filing personal income tax, this is indeed the case. I work for the tax bureau. When I inspected a power station last year, I encountered the situation you mentioned. The monthly salary of the employees did not reach the personal income tax threshold, so they all reported zero. But counting various benefits, personal income tax should be paid in certain months. For example, when mooncakes are distributed during the Mid-Autumn Festival, the price should actually be included in each employee's personal income for that month. If the amount is not large, you will have to pay back taxes and late fees, as well as a penalty of 1-5 times the tax amount.

So, in your case, you should file an individual income tax return for everyone who receives the rice dumplings.