Is the high temperature subsidy a welfare fund? What subjects does the high temperature subsidy include?

High temperature allowance belongs to welfare expenses. High-temperature expenses are accounted for in the subject of "Payables".

According to the Accounting Standards for Business Enterprises No.9-Employees' Remuneration, employees' welfare expenses such as heatstroke prevention and cooling expenses should be included in the employees' salaries payable.

The accounting entries for paying heatstroke prevention and cooling expenses and high temperature allowance according to regulations are as follows.

Pay the expenses for heatstroke prevention and cooling in kind or in cash:

Borrow: Payable employee salaries-employee welfare expenses (heatstroke prevention and cooling expenses)

Loan: bank deposit or cash on hand.

High temperature allowance paid according to regulations:

Debit: Payable-Salary-Post Allowance (High Temperature Allowance)

Loan: bank deposit or cash on hand.

Cold drinks and health products for all employees:

Borrow: management expenses or manufacturing expenses-labor protection expenses

Loan: bank deposit or cash on hand.

According to Article 2 of the Labor Contract Law, enterprises, individual economic organizations, private non-enterprise units and other organizations in People's Republic of China (PRC) are collectively referred to as employers. Circular 23 makes it clear that although the main body of summer high temperature allowance is enterprises, "individual economic organizations, private non-enterprises with employees and other employers refer to it."

Individual industrial and commercial households are natural persons engaged in industrial and commercial operations within the scope permitted by law and approved and registered according to law. Private non-enterprise units refer to social organizations engaged in non-profit social service activities organized by enterprises, institutions, social organizations, other social forces and individual citizens using non-state-owned assets, such as private kindergartens, private primary schools, middle schools, universities, private hospitals, sanatoriums, private performing groups and private welfare homes.

According to the regulations, if an enterprise arranges workers to engage in outdoor open-air operations in hot weather above 35℃ and cannot take effective measures to lower the workplace temperature below 33℃, it shall pay high-temperature allowance to the workers.

In addition, the unit should also provide enough heatstroke prevention drinks and necessary medicines for workers working in high temperature and high temperature weather. Do not use money or materials to replace the distribution of heatstroke prevention and cooling drinks, and do not use heatstroke prevention and cooling drinks to offset the high temperature allowance.

The high temperature allowance shall be paid. If the employer fails to pay, the employee may complain to the labor inspection department where the employee is located, and the competent department of human resources and social security at or above the county level shall order it to make corrections within a time limit and reissue it; If no correction is made within the time limit, a fine of 2000 yuan or more and 20 thousand yuan or less shall be imposed.

Notice jointly issued by the Ministry of Health, the Ministry of Labor and Social Security, state administration of work safety and the All-China Federation of Trade Unions:

1. Require local employers to appropriately adjust the work and rest system for high-temperature operations in summer according to production characteristics and specific conditions, increase rest to reduce labor intensity, reduce operations during high-temperature periods, ensure safe production, and ensure the health and life safety of workers in high-temperature weather.

2. Where the workplace temperature reaches 33℃ or the outdoor operation is above 35℃ in daily maximum temperature, the employer shall pay high temperature allowance to the workers.

3. At the same time, the employer shall not stop working or shorten working hours due to high temperature to deduct or reduce the wages of workers. Employers should also strengthen the protection of female workers and underage workers. Pregnant female workers shall not be arranged to work in the open air in high temperature weather above 35℃ or in high temperature workplaces above 33℃. Minor workers shall not be arranged to work in the open air in high temperature weather above 35℃.

4. The specific standard of high temperature allowance is: outdoor workers and high temperature workers per month 150 yuan, and non-high temperature workers per month 100 yuan. High-temperature allowance is paid every 6, 7, 8, 9 and 10, which is included in the enterprise cost. Other labor protection measures related to hot weather are also implemented in accordance with the new policy.

If the employer is on the job and provides normal labor, it should also be included in the scope of payment. If the employee is not in normal attendance, the payment can be converted according to the actual attendance and the number of working days provided. The scope of enjoying the high temperature allowance has been extended to all workers from workers who used to work in the open air and the workplace temperature reached above 33℃; The distribution time was extended from July to September to June-10.

That is to say, from June to June every year 10, workers can get a high temperature allowance of 100 yuan/month even if they don't work in outdoor high temperature conditions and the workplace temperature is lower than 33℃. In hot weather, outdoor workers and high-temperature workers whose workplace temperature is higher than 33℃ can get 150 yuan/month.

5. Paragraph 1 of Article 8 of the Regulations for the Implementation of the Individual Income Tax Law stipulates that "income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment." Article 10 stipulates that "taxable income obtained by individuals includes cash, objects and securities. If the income is in kind, the taxable income shall be calculated according to the price indicated on the obtained certificate. "

Baidu Encyclopedia-High Temperature Allowance _