Specific content of high temperature allowance

Since July, the daily maximum temperature in China has reached more than 35 degrees, and the high temperature allowance has become one of the benefits for workers in summer. What is the specific content of the high temperature allowance? What is included?

The specific standard of high temperature allowance is: outdoor workers and high temperature workers per month 150 yuan, and non-high temperature workers per month 100 yuan. High temperature allowance is paid in June, July, August, September and 65,438+00 every year, and it is paid in the enterprise cost. Other labor protection measures related to hot weather will also follow the new policy. Users in the workplace and employees who provide normal labor must also be paid. If employees do not go to work normally, they can be converted and allocated according to the actual working days. The scope of enjoying the high temperature allowance has been extended from those who used to work outdoors and the workplace temperature reached 33℃ or above to all workers. The distribution time has been extended from July to September to June to 10. That is to say, even if workers don't work in outdoor high temperature, the workplace temperature is 33℃ to 10 from June to June every year. During this period, you can also get a high temperature allowance of 100 yuan/month. In hot weather, outdoor workers and high-temperature workers whose workplace temperature exceeds 33℃ can get 150 yuan/month.

In addition, Article 8 of the Regulations for the Implementation of the Individual Income Tax Law (1) stipulates that wages and salary income refer to wages, salaries, bonuses, year-end wages, labor bonuses, allowances, subsidies and other income related to work or employment. Article 10 stipulates that taxable income obtained by individuals includes cash, physical objects and securities. If the income is in kind, it should be clearly stated on the certificate received.

Therefore, enterprises must include heatstroke prevention and cooling expenses in personal taxable income in cash and in kind and pay personal income tax according to law.