The scope of labor insurance of labor protection fees, and what labor protection fees include

Labor protection expenses refer to the expenses incurred in equipping or providing work clothes, gloves, safety protection supplies, etc. for employees due to work needs.

The scope of labor protection fees (labor insurance premiums) includes: labor protection supplies such as work clothes, gloves, and laundry detergent, safety protection supplies such as antidotes, heatstroke prevention and cooling supplies such as soft drinks, and health food treatment that is paid for labor protection expenses for five types of work such as exposure to toxic substances, silica dust operations, radiation operations, diving, caisson operations, and high-temperature operations in accordance with the scope stipulated by the former Ministry of Labor and other departments.

Head protection: plastic helmet, V-shaped helmet, bamboo helmet, miner helmet. Face Protection:

Over-the-head welding masks, acid-proof organic masks, high-temperature masks. Eye protection: dust-proof glasses, acid-proof glasses, anti-splash glasses, anti-UV glasses.

Respiratory protection: gas masks, gas masks, dust masks, oxygen (air) respirators. Hearing Protection:

Anti-noise earplugs, ear protectors, noise impedance. Hand protection: insulated gloves, acid and alkali resistant gloves, oil-resistant gloves, medical gloves, leather gloves, dip gloves, canvas gloves, cotton yarn gloves, anti-static gloves, high-temperature resistant gloves, anti-cut gloves.

Foot protection: industrial and mining boots, insulated boots, acid and alkali resistant boots, safety leather shoes, anti-smashing leather shoes, oil-resistant shoes.

Body protection: acid-resistant apron, dust-proof apron, overalls, raincoat, sun umbrella. High-altitude safety protection: high-altitude suspension safety belts, electrician safety belts, safety ropes, pedal boards, dense mesh nets, etc.

Legal analysis: Labor protection expenses refer to the labor protection clothing and supplies, safety protection equipment, heatstroke prevention and cooling supplies and duty bedding labor protection supplies issued to employees to prevent industrial accidents and occupational diseases, which is different from welfare benefits. It is issued free of charge by enterprises and institutions to employees for use, and must be issued in kind.

Legal basis: Labor Contract Law of the People's Republic of China

Article 3 The conclusion of a labor contract shall follow the principles of legality, fairness, equality, voluntariness, consensus, and good faith. The labor contract concluded in accordance with the law is binding, and the employer and the employee shall perform the obligations stipulated in the labor contract.

Article 10 A written labor contract shall be concluded in order to establish a labor relationship. If a labor relationship has been established and a written labor contract has not been concluded at the same time, a written labor contract shall be concluded within one month from the date of employment. If the employer and the employee conclude a labor contract before employment, the employment relationship shall be established from the date of employment.

Article 30 Filial piety notice 6 The employer and the worker may terminate the labor contract if they reach a consensus through consultation.

Legal analysis: The standards for labor protection fees include: 1. For clothing expenses that fall within the scope of labor protection fees for employees, the standards for pre-tax expenses are:

The maximum annual deduction for on-the-job workers in uniform is 1,000 yuan (inclusive). 2. For the expenditure of winter and summer protection supplies that fall within the scope of labor protection fees for employees, the standard for pre-tax expenditure is still as follows: no more than 20 yuan (inclusive) per person per year according to the actual expenditure.

3. The standard of summer heatstroke prevention and cooling expenses for on-the-job employees who belong to the scope of labor protection fees is: 160 yuan per person per month for those engaged in outdoor operations and high-temperature operations, and 130 yuan per person per month for non-high-temperature workers. The annual payment is calculated on a four-month basis, included in the cost of the enterprise, and pre-tax deduction is allowed.

4. No cash shall be issued for the above-mentioned labor insurance expenses, and if cash is issued, it shall not be deducted before tax.

Legal basis: Article 17 of the Company Law of the People's Republic of China The company must protect the legitimate rights and interests of employees, sign labor contracts with employees in accordance with the law, participate in social insurance, strengthen labor protection, and achieve safe production. The company should adopt the form of multi-core divination, strengthen the vocational education and on-the-job training of the company's employees, and improve the quality of employees.

1.Labor insurance premiums, also known as labor protection expenses, refer to the expenses incurred in equipping or providing work clothes, gloves, and safety protection equipment for employees due to work needs.

2.The scope of labor protection premiums (labor insurance premiums) includes: labor protection supplies such as work clothes, gloves, and laundry detergent, safety protection supplies such as antidotes, heatstroke prevention and cooling supplies such as soft drinks, and health foods that are paid for labor protection expenses for five types of work that are exposed to toxic substances, silica dust operations, radiation operations, diving, caisson operations, and high-temperature operations according to the scope stipulated by the Ministry of Labor and other departments.

Scope of application:1All in the administrative area of the autonomous region for the construction of new construction, reconstruction, maintenance, technical transformation of all kinds of buildings and ancillary facilities, decoration and supporting lines, pipelines, equipment installation and foundations, independent earthwork, real estate development, antique gardens, kiln masonry, municipal construction and other buildings regardless of capital, affiliation, construction enterprises to undertake construction tasks are not divided into qualification levels, affiliations, economic categories, construction units must pay labor insurance to the construction of the construction of the front construction project labor insurance management.

Labor protection expenses refer to the labor protection clothing supplies, safety protection equipment, heatstroke prevention and cooling supplies and duty bedding labor protection supplies issued to employees to prevent industrial accidents and occupational diseases, which are different from welfare benefits. Enterprises and institutions shall issue free of charge to employees for use, and they must be issued in kind.

Legal basisArticle 54 of the Labor Law of the People's Republic of China stipulates that employers must provide workers with labor safety and health conditions and necessary labor protection articles that comply with national regulations, and shall conduct regular health examinations for workers engaged in work with occupational hazards.

Article 55 Laborers engaged in special operations must undergo special training and obtain special operation qualifications.