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No. According to Circular of the State Administration of Taxation on Deduction of Salaries and Employee Welfare Expenses of Enterprises, enterprise employees welfare expenses include: 1. Enterprises that have not yet separated social services, equipped with welfare departments, facilities, and staff costs, including employee canteen, bathroom, hair salon, clinic, nursery, sanatorium, which will bring expenses from repair and maintenance, staff’s salaries and wages of social services, social insurance, housing fund, labor cost and so on. 2. Benefits and non-monetary welfare issued, such as employees’ housing, health care, livelihood, transportation, and employees’ medical expenses on business trip, medical expenses for employees without overall medical planning, medical benefits for employees’ direct relatives who do not have financial income, benefits from heating supply, expenses of heat prevention and cooling facilities, employees’ difficulty subsidy, relief funds, canteen meals subsidy, transportation subsidy, etc. 3. Other regulations include other welfare expenses like funeral subsidy, pension, settling fee, and transportation fee for family visiting.
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