Core Viewpoint - The article discusses the tax deductibility of high-temperature allowances and heat prevention subsidies provided by companies to employees during high-temperature conditions, highlighting the differences in their treatment under corporate income tax regulations [4][5][8]. Group 1: High-Temperature Allowance - High-temperature allowances are required to be paid to employees working outdoors in temperatures exceeding 35°C, and these allowances are included in the total wage calculation [4]. - Companies can directly deduct the high-temperature allowances from corporate income tax as they are considered part of the total wage expenses [5][8]. Group 2: Heat Prevention Subsidy - Heat prevention subsidies are categorized as employee welfare expenses, which include various non-monetary benefits and allowances for health care, living, housing, and transportation [4]. - The deductible amount for heat prevention subsidies is limited to 14% of the total wage expenses, meaning only the portion of welfare expenses that does not exceed this threshold is eligible for tax deduction [5][8].

你的工资卡里 从本月起 或将多收到一笔钱 那就是—— 高温津贴 关于高温津贴 根据《防暑降温措施管理办法》第十七条规定，劳动者从事高温作业的，依法享受岗位津贴。 用人单位安排劳动者在35℃以上高温天气从事室外露天作业以及不能采取有效措施将工作场所温度降低到 33℃以下的，应当向劳动者发放高温津贴，并纳入工资总额。 也就是说，除高温户外作业可享受高温津贴外， 对非露天工作的劳动者，如果用人单位不能采取有效措 施将工作场所温度降至33℃以下，也是享有高温津贴的。 目前， 31个省份的高温津贴标准集中在100元至300元之间 。 高温津贴由劳动者所在单位负担，纳入工资总额，不计入最低工资标准和正常工作时间工资。 高温津贴应以法定货币形式发放给劳动者，不得以发放清凉饮料、防暑降温用品等实物或各类有价证券代 替。 来源：工人日报微信公众号综合中国新闻网、湖南日报 责编：万健祎 校对： 李凌锋 版权声明 证券时报各平台所有原创内容，未经书面授权，任何单位及个人不得转载。我社保留追 究相关 行 为主体 法律责任的权利。 转载与合作可联系证券时报小助理，微信ID：SecuritiesTimes END 高温津贴并不等同于防暑 ...