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企业发放“防暑福利”需这样申报→
蓝色柳林财税室· 2025-07-15 01:13
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].
这笔“防暑福利”开始发放,企业该咋合规申报?
蓝色柳林财税室· 2025-06-22 08:26
欢迎扫描下方二维码关注: 点击上方"蓝字",轻松关注我们 但这项津贴 可不是企业想发就能随意发的 要发放它得先满足条件 (0) (0) 条件一 条件二 用人单位安排劳动 不能采取有效措施 者在35℃以上高 将工作场所温度降 温天气从事室外露 低到33°C以下 天作业 怎么样,都记好 了吗? 高温津贴=职工防暑降温费吗? 可能还有些人 会将高温津贴 与常见的职工防暑降温费混淆 我俩有些相似,可是不 一样哦! 其实,很多人不知道的是 职工防暑降温费 属于企业职工福利费的一员 ) 千万别在税务处理时 把我们弄混了。 (C) 税务上如何合规处理? 根据政策规定 高温津贴应该纳入工资总额来发放 而职工防暑降温费只能作为职工福利费支出 所以,发放高温津贴 可以直接在企业所得税税前扣除 而发放职工防暑降温费 只能按照扣除限额标准在税前列支扣除 (0) 企业发生的合理的工资、薪金支出,准 予扣除。企业发生的职工福利费支出, 不超过工资、薪金总额14%的部分,准 予扣除。 G 我们分属不同的 '家族' 漫 财与 副整 也正因此 它们在税务处理上也有所不同 税事小编 专业服务纳税人 您的支持是小编做好工作的动力哦! 请转发给朋友 ...