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涉税名词一起学|税前扣除系列(19)高温津贴和防暑降温费能在企业所得税税前扣除吗?
蓝色柳林财税室· 2025-07-30 15:33
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].
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].
多笔钱到账!
中国基金报· 2025-07-14 08:51
Group 1 - The housing provident fund interest settlement occurs annually on June 30, with the interest rate aligned to the one-year fixed deposit benchmark rate [2] - The central government will distribute 138 billion yuan in subsidies in the third and fourth quarters to support consumer goods replacement programs [4] - Direct payment of maternity allowances to individuals has been implemented in 12 provinces and regions, enhancing the efficiency of benefit distribution [6] Group 2 - By 2025, the per capita financial subsidy standard for basic public health services will increase by 5 yuan, focusing on vulnerable populations and chronic disease management [7] - Workers engaged in high-temperature operations are entitled to receive heat allowances, with standards ranging from 100 to 300 yuan across 31 provinces [9] - Basic pensions for retirees will be increased by 2% starting January 1, 2025, benefiting those who retired by the end of 2024 [11]
本月起,你的工资或将多一笔钱
证券时报· 2025-07-07 07:49
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 ...
本月起,你的工资或将多一笔钱!
券商中国· 2025-07-06 23:16
Core Viewpoint - The introduction of high-temperature allowances for workers engaged in outdoor or high-temperature environments is mandated by law, potentially increasing workers' income starting this month [1][2]. Group 1: High-Temperature Allowance Regulations - According to the "Measures for the Management of Heatstroke Prevention and Cooling," workers engaged in outdoor work at temperatures above 35°C or in environments where the temperature cannot be reduced below 33°C are entitled to a high-temperature allowance [2]. - The high-temperature allowance is applicable not only to outdoor workers but also to indoor workers if effective cooling measures are not implemented [2]. Group 2: High-Temperature Allowance Standards - The high-temperature allowance standards across 31 provinces range from 100 yuan to 300 yuan [3]. - The allowance is funded by the employer and is included in the total wage, but it does not count towards the minimum wage or regular working hours [4]. Group 3: Payment and Compliance - High-temperature allowances must be paid in legal currency and cannot be substituted with non-cash benefits such as drinks or cooling supplies [4].
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 ...
即将发放!你工资或将多一笔钱
21世纪经济报道· 2025-05-13 08:37
Core Viewpoint - The article discusses the implementation of high-temperature allowances for workers in regions experiencing extreme heat, emphasizing the legal framework and eligibility criteria for receiving such allowances [1][2]. Group 1: High-Temperature Allowance Regulations - According to the "Measures for the Management of Heatstroke Prevention and Cooling," workers engaged in high-temperature operations are entitled to receive allowances [3]. - Employers must provide high-temperature allowances to workers performing outdoor tasks in temperatures exceeding 35°C or if they cannot reduce workplace temperatures below 33°C [4][5]. - Currently, 31 provinces have set high-temperature allowance standards ranging from 100 to 300 yuan [6]. Group 2: Temperature Guidelines for Work - Meteorological authorities must halt outdoor work when temperatures exceed 40°C and limit work hours when temperatures reach between 37°C and 40°C [8]. - For temperatures between 35°C and 37°C, employers are required to implement measures such as shift rotations to reduce continuous working hours [8]. - Pregnant women and minors are prohibited from working outdoors in temperatures above 35°C or in workplaces exceeding 33°C [9]. Group 3: Distinction Between Allowances and Other Benefits - High-temperature allowances are distinct from cooling beverage provisions, and the latter cannot substitute for the allowance [10]. - Employers cannot reduce workers' wages or benefits due to high-temperature conditions [10].