India - Annual Survey of Industries 1999-2000

workmen and staff welfare expenses: Includes benefits in kind
include neutralizing agents, fats, milk, molasses given to workers of a factory where
there is possibility of health hazard. cheap ration, shoes, umbrellas, residence, etc. are
provided to workers who work at tea gardens. Light meal or lunch, beverages,
tobacco, clothing (except uniform) electricity free of charge, water purchased but
supplied free of charge, medical expenses. Children educational allowances, LTC,
bus hired for to and fro daily journey (HRA will be considered as a part of wage and
salary), maternity benefits and crèches, cultural and recreational facilities, cooperative
stores for employees etc. If category wise break up is not available, total may be
recorded against Item 10, Column 11.