The five cases that you bring to you today are all situations that are often encountered in daily work, so let's see if you can "solve it perfectly" if you encounter it. 
Do the benefits paid by the company have to be included in the remuneration payable to the employee?
Case: Does the expenditure incurred by a company in preparing afternoon tea, snacks and snacks every day be included in the employee compensation payable?
Answer:Under normal circumstances, the company's financial needs to be recorded through the "Employee Compensation Payable" account, which is processed according to the following accounting entries:
Borrow: Administrative Expenses - Welfare Expenses Credit: Employee Compensation Payable - Welfare Expenses.
Borrow: Employee Compensation Payable - Welfare Expense Credit: Bank Deposit Cash in Hand.
Because the afternoon tea purchased by the company belongs to the benefits enjoyed by collective employees that are inseparable from the individual, they should be included in the amount of employee remuneration payable
Welfare expenses of this nature are not subject to individual income tax, but they are not used as the basis for calculating the total wages and salaries when calculating the pre-tax deduction limit of enterprise income tax and welfare expenses (not exceeding 14% of the total wages and salaries).