My tax agent firm is often asked by customers, whether to pay the travel expenses of the staff is welfare? Is there any personal income tax risk? Today in this unified reply.

Case 1 During National Day, the company organizes employees to travel5Days, total cost10Ten thousand yuan.

Excuse me: Is it included in the welfare fee? Are pre-tax deductions allowed? Is there any risk of personal income tax?

Answer: The scope of enterprise workers' welfare expenses does not include the travel expenses, so the travel expenses do not belong to the welfare expenses, in addition, the travel expenses should be incorporated into the salary withholding personal income tax.
Reference:

According to the "Notice on the Individual Income Tax Policy of Enterprises Offering Incentives to Marketing Personnel in the form of Free travel" (Finance and Taxation [2004:11In accordance with the regulations, in commodity marketing activities, enterprises and units organize tourism activities in the name of training courses, seminars, work visits, etc., by waiving travel and tourism expenses, marketing performance rewards (including physical goods, marketable securities, etc.) implemented on individuals shall be fully included in the taxable income of marketing personnel according to the expenses incurred, and individual income tax shall be levied according to law. And shall be withheld and remitted by the enterprises and units that provide the above expenses. Among them, such incentives enjoyed by employees of enterprises shall be combined with the current wages and salaries, and individual income tax shall be levied according to the "income from wages and salaries" item.

Case 2: During October 1, the company organized employees to go out for training through a third-party training institution for five days. During the training interval, the company took a trip. The training expenses were all borne by the training company10Ten thousand yuan.

Excuse me: Is it included in the welfare fee? Are pre-tax deductions allowed? Is there any risk of personal income tax?

Answer: Get training fee invoice, belong to the staff education funds, according to the salary8%Limit deductions, there is no personal income tax risk.
Reference 1:

According to finance and taxation [2018:51Number regulation, since2018years1month1From the beginning of the day, the enterprise's educational expenses shall not exceed the total amount of wages and salaries8%Is allowed to be deducted when calculating the taxable income amount of the enterprise income tax; The excess is allowed to be carried forward for deduction in subsequent tax years.
Reference 2:

Opinions on the Withdrawal and Use of Educational Funds for Enterprise Employees (Cai-construction [2006:317Article 3, Paragraph 5, the scope of expenses for education and training of enterprise staff includes:

1, post and post transfer training;

2Various kinds of job adaptability training;

3, post training, vocational and technical level training, training of highly skilled personnel;

4, continuing education of professional and technical personnel;

5Special operation personnel training;

6Expenditures for sending staff and workers abroad for training organized by enterprises;

7, vocational skills appraisal, vocational qualification certification and other expenses;

8Purchasing teaching equipment and facilities;

9Rewards for employees' self-study;

10, staff education and training management expenses;

11Other expenses related to employee education.

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