Scope of use of welfare funds in public institutions

Legal analysis: employee welfare fund refers to the funds used by state-owned enterprises to improve employees' living facilities, public consumption and medical insurance. The specific use scope of employee welfare fund includes: medical expenses and medical facilities for employees and their families; Subsidies for workers' living difficulties; Staff washing and nursery facilities and staff salaries, canteen cooking utensils purchase, maintenance costs, etc. ; Expenditure on staff education, clubs and children's primary and secondary schools; In order to improve the lives of employees, enterprises handle the start-up expenses and loss subsidies for agricultural and sideline production; Other expenses paid by the employee welfare fund in accordance with state regulations. The welfare fund system for employees of state-owned enterprises in China has gone through different historical development stages.

Legal basis: financial rules of public institutions

Twenty-second special funds refer to funds with special purposes that are drawn or established by institutions in accordance with regulations.

Twenty-third special funds include:

(a) repair and purchase fund, that is, according to a certain proportion of business income and business income, it is charged in the repair fee and equipment purchase fee (50% in each column) and carried forward according to other regulations for the maintenance and purchase of fixed assets of public institutions.

(two) the employee welfare fund, that is, according to a certain proportion of the balance and in accordance with other regulations, is used for the collective welfare facilities and collective welfare benefits of employees.

(3) Medical expenses, that is, institutions that are not included in the scope of free medical care, are extracted from income according to the standard of free medical care stipulated by the local financial department, with reference to the relevant provisions of the free medical care system, and are used as the funds for workers' free medical care.

(four) other funds, that is, special funds drawn or established in accordance with other relevant regulations.

Twenty-fourth the proportion of funds and management measures, the state has unified provisions, in accordance with the unified provisions; If there is no uniform provision, it shall be determined by the competent department in conjunction with the finance department at the same level.