What is the standard for issuing cooling fees in Shandong Province?

The standard for paying cooling fees in Shandong Province is that the personnel engaged in non-high temperature operations are generally 140 yuan for one month; For the staff working in high temperature, it is generally one month in 200 yuan; The payment time is June, July, August and September of each year; Only in this way can the legitimate rights and interests of workers be guaranteed.

1. What is the standard for issuing cooling fees in Shandong Province?

The Measures for Labor Protection in Hot Weather in Shandong Province clearly stipulates that these Measures shall apply to enterprises, individual economic organizations, private non-enterprise units and other organizations within the administrative area of this province to arrange workers to work during hot weather. Employees who are on the job and provide normal labor are included in the scope of payment for heatstroke prevention and cooling. If the employee is not in normal attendance, the enterprise can convert and pay according to his actual attendance days.

The employing unit shall provide enough refreshing drinks and salty drinks that meet the hygiene standards to the workers who work in hot weather or work outdoors, but the refreshing drinks provided shall not offset the cost of heatstroke prevention and cooling.

Starting from June, employees of enterprises in Shandong Province will be paid heatstroke prevention and cooling fees once every six, seven, eight and nine months. The payment standard is non-high temperature workers per month 140 yuan, and outdoor workers and high temperature workers per month in 200 yuan.

Second, what if the unit does not issue high-temperature subsidies?

High temperature allowance is an integral part of labor remuneration (salary). Failure to pay is illegal, and the maximum penalty is 6.5438+0 million yuan. If it is not paid in full, it will be regarded as arrears or deduction of wages.

At the same time, employees who fail to receive the high temperature allowance according to the regulations can complain and report to the labor inspection department, or directly call the hotline of human resources and social security 12333.

3. Is it necessary to pay a tax for high-temperature subsidies?

The first paragraph 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. "

Therefore, if an enterprise pays the heatstroke prevention and cooling expenses in cash or in kind, it should be incorporated into the personal taxable income and pay personal income tax according to law.

4. Can the high temperature subsidy be included in the minimum wage?

It is very necessary for workers who work in hot summer and operators who work in high temperature to show some concern. The labor and social security department said that high-temperature subsidies should be paid for working at high temperatures. High temperature subsidies shall not be included in the minimum wage. According to the relevant regulations of the national labor and social security department, when the temperature exceeds 35 degrees Celsius, the enterprise shall pay high-temperature subsidies to employees according to the contents signed in the labor contract and depending on the type of work and working environment. However, at present, although some enterprises nominally grant high-temperature subsidies when paying wages, they include the amount of high-temperature subsidies in the minimum wage, which infringes on the interests of employees.

To sum up, the cooling fee is a high-temperature subsidy that the state requires employers to pay to workers. The distribution of high temperature subsidies will be combined with different types of work. Generally, there are more subsidies at high temperatures than at non-high temperatures. If the unit refuses to pay this subsidy, it can report it to the labor department.