Core Viewpoint - The article discusses the issuance of high-temperature allowances in response to rising temperatures, detailing eligibility, tax implications, and differences from other forms of employee benefits [14][15][20]. Group 1: High-Temperature Allowance Overview - High-temperature allowance is mandated for workers engaged in outdoor work under high-temperature conditions (above 35°C) or in indoor environments where the temperature cannot be reduced below 33°C [14][15]. - The allowance is categorized under wages and is applicable to both outdoor and certain indoor workers [15][20]. Group 2: Eligibility and Payment - Workers in high-temperature conditions are entitled to receive the allowance, which varies across provinces, typically ranging from 100 to 300 yuan [15]. - The allowance must be paid in cash and cannot be substituted with other benefits such as cooling beverages [16][18]. Group 3: Tax Implications - High-temperature allowances are subject to individual income tax as they are considered part of the employee's salary [20]. - Companies can deduct the high-temperature allowance from their taxable income as it falls under reasonable wage expenses [22].

Group 1 - The article discusses the conditions under which high-temperature allowances can be issued by employers, emphasizing that they cannot be distributed arbitrarily [2] - It clarifies the distinction between high-temperature allowances and employee heat prevention and cooling expenses, noting that they belong to different categories [3][7] - High-temperature allowances are included in the total wage amount for tax purposes, while employee heat prevention and cooling expenses are classified as employee welfare expenses, affecting their tax deductibility [5][6] Group 2 - The article highlights that reasonable wage and salary expenses incurred by enterprises are deductible, while employee welfare expenses are deductible only up to 14% of the total wage and salary amount [6]