India - Annual Survey of Industries 1989-90

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.