Tell me how to pay for heatstroke prevention and cooling expenses before tax

Employee heatstroke prevention and cooling expenses are included in the management expense account, and employee welfare expenses can be set up in the secondary detailed account. The accounting entries are: borrow: administrative expenses - employee welfare expenses; Credit: Bank Deposits Cash on hand.

Introduction to Accounting Subjects:

The chart of accounts refers to the collection of accounting subjects that classify and account for the specific content of accounting elements in accordance with the content of economic operations and the requirements of economic management. According to the level of detail of the information provided and the relationship between them, the accounting accounts are divided into general classification accounts and detailed classification accounts.

The general classification account is an accounting account that summarizes the specific content of the accounting elements and provides the overall information, such as:"Accounts receivable from the Spine Stove"、"Raw materials"and other subjects. A sub-ledger account is an account that further classifies the general ledger account and provides more detailed and specific accounting information, such as:"Accounts receivable"The account is set up as a detailed account according to the name of the debtor to reflect the specific object of the accounts receivable.

According to the Regulations for the Implementation of the Individual Income Tax Law, income from wages and salaries refers to the wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to the position or employment obtained by an individual as a result of his or her position or employment. The heatstroke prevention and cooling expenses, winter heating subsidies and heatstroke prevention and cooling expenses issued by enterprises belong to the allowances or subsidies in the income from wages and salaries, and should be included in the total salary of the month to calculate and pay individual income tax.

The heatstroke prevention and cooling expenses need to be included in the employee's salary income declaration and payment of personal income tax.

When calculating heatstroke prevention and cooling expenses, the accounting treatment is: borrowing: management expenses, manufacturing expenses and other accounts, and crediting: employee remuneration payable - wages.

When the heatstroke prevention and cooling allowance is issued, the account is treated as borrowing: payable employee salary - salary, credit: bank deposit and other accounts.

The accounting treatment of individual income tax is as follows: debit: employee remuneration payable - Liang Zheng salary, credit: tax payable - individual income tax.

Requirements for the issuance of heatstroke prevention and cooling allowance: The employer arranges for workers to work in the open air in hot weather from June to August every year, and the high temperature allowance is not less than 60 yuan per person per month; If effective measures cannot be taken to reduce the temperature of the indoor workplace to below 33 (excluding 33 yuan), it will be issued according to the standard of not less than 45 yuan per person per month. Heatstroke prevention and cooling allowance refers to the benefits issued by enterprises to employees on duty in summer in cash or in kind for heat stroke prevention and cooling.

Measures for the Management of Measures to Prevent Heatstroke and Reduce Celery Temperature".

Article 11. Money and goods must not be distributed in lieu of providing heatstroke prevention and cooling drinks. Heatstroke prevention and cooling drinks shall not be used to offset the high temperature allowance.

Generally, there are two forms of payment of heatstroke prevention and cooling allowance, namely, the issuance of cooling allowance and the distribution of heatstroke prevention supplies. For the payment of money, the Notice of the State Administration of Taxation on the Deduction of Wages, Salaries and Employee Welfare Expenses of Enterprises (Guo Shui Han 2009 No. 3) stipulates that the expenses for heat stroke prevention and cooling of employees are included in the employee welfare expenses, and the part of the employee welfare expenses incurred by the enterprise that does not exceed 14% of the total wages and salaries is allowed to be deducted. If it is exceeded, even reasonable expenses cannot be deducted before tax, and there are restrictions.

The employee welfare expenses incurred by the enterprise shall first be offset by deducting the balance of employee welfare expenses accumulated in previous years in accordance with the provisions of the tax law but not actually used, and the insufficient part shall be deducted according to the provisions of the tax law. The employee welfare expenses incurred by the enterprise shall be accounted for separately.

Article 48 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that reasonable labor protection expenses incurred by enterprises are allowed to be deducted. The recognition of labor protection expenditure needs to meet three conditions at the same time: first, it must be due to work needs; the second is to equip or provide for its employees; Third, it is limited to work clothes, gloves, safety protection supplies, heatstroke prevention and cooling products and other supplies.

The labor protection expenses allowed to be deducted must be the labor protection expenses that have been actually incurred by the enterprise and are reasonable. It can be seen that heatstroke prevention and cooling products belong to the scope of labor protection expenditures, and pre-tax deductions are allowed as long as they are reasonable, and there is no limit.

Some companies may issue both at the same time. Suppose that the above-mentioned power supply enterprises provide heatstroke prevention and cooling expenses to front-line workers at the rate of 60 yuan per person per month, and at the same time provide labor protection supplies such as work clothes, cool drinks and medicines for employees during high temperatures. In this regard, the cooling fee issued in cash is a welfare expense, and the provision of cool drinks and other heatstroke prevention supplies for employees is an expenditure on labor protection.

In addition, it is also necessary to pay attention to the individual income tax policy for heatstroke prevention and cooling expenses. The regulations for the implementation of the individual income tax law stipulate that the heatstroke prevention and cooling allowance issued by enterprises is a subsidy paid from wages and salaries, and should be included in the total salary for individual income tax. However, the tax law stipulates that subsidies and allowances issued in accordance with the unified provisions of the state can be exempted from individual income tax.

If an enterprise equips or provides heatstroke prevention and cooling supplies for its employees, it is a reasonable labor protection expenditure and can be exempted from individual income tax. However, the heatstroke prevention and cooling expenses issued to employees and the heatstroke prevention and cooling supplies other than the statutory labor protection supplies shall be subject to individual income tax according to the regulations.

Whether it is better to pay for heatstroke prevention and cooling expenses as employee welfare expenses or as labor protection expenses, taxpayers should make a correct choice, not only do not violate tax regulations, but also maximize pre-tax deductions.