Are punctuality, attendance and productivity bonuses, as well as grocery vouchers which are paid in cash considered to be items of social welfare benefits (a type of employee allowance)?
No, due to the fact that payment of the bonuses is conditional on an employee being punctual, not missing a day of work and/or meeting a production goal, and not on his/her simply being an employee. Likewise, the grocery vouchers paid in cash do not constitute social welfare benefit expenses, since payment should be done as a payment-in-kind (i.e. through vouchers).
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