【一图读懂】2026年度用人单位社会保险费年度缴费工资申报政策问答（第二期）

Group 1 - The article discusses the classification of various allowances and subsidies, such as communication allowances and travel reimbursements, and their inclusion in the calculation of taxable wages for employees [5][6]. - Communication subsidies provided by employers, whether reimbursed or directly issued, should be included in the taxable wage calculation [5]. - Travel allowances that are regularly distributed and can be freely used by employees are considered taxable wages, while those that are specifically for travel expenses and not regularly distributed are not [5]. Group 2 - Employee welfare expenses, including various forms of cash and in-kind benefits, should be assessed individually to determine if they are taxable wages, based on their nature and the regulations in place [5]. - Deductions from wages due to sick leave or personal leave are not included in the taxable wage total, as per the labor wage statistical reporting system [5].