How to divide the cost of heatstroke prevention and cooling indoors and outdoors 5

The high temperature allowance for outdoor workers shall not be less than 60 yuan per person per month; Personnel working in indoor workplaces above 33 (including 33) shall not be less than 45 yuan per person per month. The high temperature allowance is not available to every worker, and workers can only receive the high temperature allowance if they work in the open air in hot weather and cannot take effective measures to reduce the temperature in the workplace to below 33. Duration Four months.

In some places, for employees working in high temperatures, the high temperature allowance belongs to the category of employees' wages, and the employer should pay it from June to October each year according to the standard of 150 yuan per person per month, and the high temperature allowance is included in the cost of the enterprise.

In some places, the outdoor working temperature is above 33 degrees, 200 yuan per month. However, there is no mandatory requirement for indoor hair.

In this way, we will know the answer to the standard for the issuance of heatstroke prevention and cooling expenses. Different places have different standards.

The heatstroke prevention and cooling fee is not divided into indoor and outdoor distinctions, the same.

Regardless of indoor and outdoor, the state has uniform regulations.

Standard of heatstroke prevention and cooling allowance: From June to August every year, the employer arranges workers to work in the open air in hot weather, and pays a high temperature allowance of 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), it will be issued at a standard of not less than 45 yuan per person per month. (Common high-temperature jobs include construction workers, bus drivers without air conditioning, and open-air sanitation workers).

Scope of payment: Workers who are engaged in outdoor and open-air operations in hot weather above 35 and cannot take effective measures to reduce the temperature of the workplace to below 33;

The issuance criteria are as follows:

Measures for the Management of Heatstroke Prevention and Cooling Measures".

Article 10 Standards for the issuance of heatstroke prevention and cooling expenses.

On-site (including workshop) construction and production personnel, on-site quality supervision and inspection personnel, on-site safety supervision personnel, on-site coordination personnel and on-site technical personnel, etc., 200 yuan per person per month.

150 yuan per person per month for other personnel.

Distribution status. In 2016, 28 provinces across the country have clarified the standard for the payment of high temperature allowances in their regions. Among them, Shandong, Shaanxi and other places have raised the subsidy standard in 2015.

From the point of view of the time of payment of high temperature allowance, there are also differences in different places due to climatic conditions. For example, in northern regions such as Beijing and Shanxi, the distribution period is from June to August, while in Hainan Province, the distribution period is as long as seven months, from April to October.

In the provinces that have clarified the standard of high temperature allowance, the standard in some areas has not been increased for many years. For example, Guangdong's high temperature allowance is 150 yuan per person per month, which has not been adjusted since 2007. Henan Province's high temperature allowance is 10 yuan per person per working day, which was also established in 2008.

Tianjin's high temperature allowance has been dynamically adjusted, and the daily standard is paid according to 12% of the average daily wage of employees in the city in the previous year.

The Ministry of Human Resources and Social Security, the All-China Federation of Trade Unions and other departments have repeatedly asked employers to pay high temperature allowances "on time and in full", and not to use heatstroke prevention and cooling drinks to offset the allowances. However, there are still some areas and units that do not comply with the regulations, and a large number of construction workers, sanitation workers, couriers, etc., work under the scorching sun all day long, but do not know what the "high temperature allowance" is.

According to the State Administration of Taxation's "Reply on the Pre-tax Deduction of Winter Heating Subsidies for Employees" (Guo Shui Han 1996 No. 673), the tax law allows deductions for winter heating subsidies, heatstroke prevention and cooling expenses for employees, and labor protection expenses for employees. However, due to the different situations of various localities, industries and enterprises, it is still difficult to stipulate the deduction standards uniformly applied across the country in the tax law, so in principle, enterprises are allowed to deduct according to the facts.

In order to prevent enterprises from arbitrarily increasing the deduction of expenses in the name of these expenses, the provincial tax authorities can determine the maximum amount of pre-tax deduction of the above-mentioned expenses according to the actual local situation, and report to the State Administration of Taxation for the record.

For example, the Beijing Municipal Heatstroke Prevention and Cooling Fee Standard stipulates that the summer heatstroke prevention and cooling fee standard for on-the-job employees of enterprises is: 120 yuan per person per month for outdoor high-temperature workers, and 90 yuan per person per month for indoor high-temperature workers. Therefore, the above-mentioned expenses incurred by the enterprise can be deducted within the limit, and the tax increase is required if it exceeds the prescribed standard.

This is different from the provisions of the 2009 3rd document of the State Tax Letter, which should be implemented in accordance with the provisions of the 2009 3rd document of the State Tax Letter, and even if it exceeds the standard, it can be deducted according to the facts.

One hundred dollars. It depends on the unit.

If the indoor workplace temperature is above 33 and below 35, the high temperature subsidy shall be paid at a rate of not less than 5 yuan per person per day; 35 to 37 below, according to the standard of not less than 10 yuan per person per day; 37 or more, according to the standard of not less than 15 yuan per person per day.

The heatstroke prevention and cooling allowance is commonly known as the heat subsidy, but many workers do not know how much they should receive. The reporter learned from the Municipal Human Resources and Social Security Bureau yesterday that according to the relevant provisions of the "Notice on Adjusting the Standards for Summer Heatstroke Prevention and Cooling Expenses for Enterprise Employees" (Lu Lao She 2006 No. 44), the employees of the enterprise who are on the job and provide normal labor are included in the scope of distribution.

If an employee fails to attend work normally, the enterprise may also convert the payment according to the number of days of his actual attendance and normal work. At present, the standard of summer heatstroke prevention and cooling expenses for on-the-job employees in our city is: 120 yuan per person per month for those engaged in outdoor operations and high-temperature operations; 80 yuan per person per month for non-hot workers.

The annual calculation is calculated and issued in June, July, August and September for four months, and the heatstroke prevention and cooling expenses issued are included in the cost of the enterprise. Some citizens are concerned about whether the standard was established in 2006 and whether the city should raise it. The reporter learned from the interview that in accordance with the provisions of the "Measures for the Management of Heatstroke Prevention and Cooling Measures" issued by the State Administration of Work Safety and the Ministry of Human Resources and Social Security in 2012, the high temperature allowance standard is formulated by the provincial human resources and social security administrative department in conjunction with relevant departments, and adjusted in a timely manner according to the social and economic development situation.

That is to say, the standards implemented by our city must be determined by the provincial human resources and social security department. When reaching 35 is considered a hot day, enterprises should arrange their working hours reasonably when they encounter hot weather. According to Article 3 of the Measures for Labor Protection in High Temperature Weather in Shandong Province (Provincial Order No. 239):

High temperature weather refers to the weather with a daily maximum temperature of more than 35 issued by the meteorological station of the meteorological authority at or above the county level; Article 7 stipulates that during the following periods of high temperature, the employer shall reasonably arrange working hours, reduce labor intensity, and take effective measures to ensure the health and life safety of employees: if the maximum daily temperature reaches 40 or more, the employer shall stop working on that day; When the daily maximum temperature reaches more than 37 to less than 40, the outdoor open-air operation time shall not exceed 5 hours throughout the day, and the outdoor open-air operation shall be suspended from 11 a.m. to 16 p.m.; If the maximum daily temperature reaches 35 or more to 37 below, the employer shall shorten the continuous working time by changing shifts and taking rest, and shall not arrange overtime work for workers working outdoors and in the open air.

The provisions of the preceding paragraph do not apply to employers' use of air-conditioning and other measures to cool down the workplace so that the temperature in the workplace drops below 33, as well as where work cannot be stopped due to the characteristics of the industry or where emergency treatment is required due to production, personal and property safety, and the public interest.

The heatstroke prevention and cooling fee is 3% of the average salary of your local employees, given for 4 months, and the fire fee is appropriately paid according to the situation of the unit, generally 500-1000 yuan, which is the standard here in Tianjin.

The regulations are as follows:

The heatstroke prevention and cooling fee refers to the high temperature subsidy issued by the enterprise to protect employees from the heat. The heat-relieving beverages distributed by enterprises to employees cannot be used to offset the high-temperature subsidy. According to the regulations, workers working outdoors and in the open air should receive a high temperature subsidy of 60 yuan per month.

At the same time, enterprises must pay individual income tax for heat stroke prevention and cooling expenses in cash or in kind.

The state stipulates that if an employer arranges an employee to work in the open air in hot weather (the maximum daily temperature reaches 35 or more) and fails to take effective measures to reduce the temperature of the workplace to below 33, it shall pay a high temperature subsidy to the employee.

The labor and social security department said that high temperature subsidies should be issued for working in high temperatures. The high temperature allowance shall not be included in the minimum wage. According to the relevant regulations of the national labor and social security department, when the temperature exceeds 35 degrees Celsius, the enterprise shall pay high temperature subsidies to employees according to the content signed in the labor contract, depending on the type of work and working environment.

The regulations vary from place to place, taking Bianding County as an example:

According to the "Notice on Adjusting the Standards of Summer Heatstroke Prevention and Cooling Fee and High Temperature Allowance".

All relevant units:

The Yulin Municipal Human Resources and Social Security Bureau and the Yulin Municipal Finance Bureau "Notice on the Adjustment of the Standards of Summer Heatstroke Prevention and Cooling Fees and High Temperature Allowances by the Shaanxi Provincial Department of Human Resources and Social Security and the Shaanxi Provincial Department of Finance (Yuzheng Renshe Fa No. 2015 601)" document ** you, and put forward the following implementation opinions:

1. Scope of payment: on-the-job staff of government agencies and institutions, retired and retired personnel of government agencies and institutions. (Reissue part: incumbents and retirees of organs, institutions and institutions who enjoy heatstroke prevention and cooling expenses and high temperature subsidies in the current year.) ）

2. Distribution standard: 10 yuan per person per day.

Fourth, the distribution channel: the Finance Bureau in the departmental budget (the reissue part: according to the current year's heatstroke prevention and cooling fee and high temperature subsidy personnel to be reissued, by the unit is responsible for the review and distribution).

Heatstroke prevention and cooling expenses and heating expenses have been abolished, and these benefits were created to take care of the livelihood of state cadres when the country's economy was underdeveloped and social conditions were difficult. Now that the economy is more developed, the social conditions are good, and the treatment is higher, these benefits are no longer appropriate. Therefore, after the 18th National Congress of the Communist Party of China, we will rectify the indiscriminate distribution of benefits and bonuses in various places, and cancel these unsuitable benefits.

According to the Measures for the Administration of Heatstroke Prevention and Cooling Measures, if an employer arranges an employee to work outdoors in a hot day (the maximum daily temperature reaches 35 or more) and fails to take effective measures to reduce the temperature of the workplace to below 33, the employer shall pay the employee a high temperature allowance.

Standard of heatstroke prevention and cooling allowance: From June to August every year, the employer arranges workers to work in the open air in hot weather, and pays a high temperature allowance of 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), it will be issued at a standard of not less than 45 yuan per person per month. (Common high-temperature jobs include construction workers, bus drivers without air conditioning, and open-air sanitation workers).

Scope of payment: Workers who are engaged in outdoor and open-air operations in hot weather above 35 and cannot take effective measures to reduce the temperature of the workplace to below 33;

Distribution time]: The time for the issuance of heatstroke prevention and cooling fees shall be formulated by each province and municipality. For example, Liaoning Province pays heatstroke prevention and cooling fees to the labor law every three months every year; For example, the heatstroke prevention and cooling fee in Tianjin is issued from June to September.

Zhejiang Provincial Department of Human Resources and Social Security, Zhejiang Provincial State Taxation Bureau, Zhejiang Provincial Local Taxation Bureau Notice on Adjusting the Standards of Summer and High Temperature Allowances for Enterprises (Zhejiang Ren Shefa 2014 No. 94) 1. Adjust the payment standards of high temperature allowances for enterprises 225 yuan per person per month for workers working in high temperatures; 180 yuan per person per month for non-high-temperature workers; 145 yuan per person per month for general staff. The payment period is 4 months (June, July, August, September). If an enterprise arranges for workers to work outdoors in a hot day above 35 and fails to take effective measures to reduce the temperature of the workplace to below 33, it shall pay a high temperature allowance to the workers.

According to the above regulations, in the four months, if the arrangement of work in these four months, in line with the outdoor 35 degrees, indoor can not be reduced to 33 degrees, should be paid high temperature allowance, regardless of one day or two days.