Under what circumstances should the high temperature allowance be paid? Does the high temperature subsidy belong to wages or benefits?

High-temperature subsidy refers to a special subsidy paid to employees by enterprises in order to protect their health and work enthusiasm in high-temperature weather. High temperature subsidies can belong to both wages and benefits, and the specific situation needs to be determined according to the actual situation of the enterprise.

1. Under what circumstances should high temperature subsidies be granted?

The distribution of high-temperature subsidies should be determined according to the actual situation of enterprises, mainly considering the following aspects:

1. The temperature is higher than 35℃

According to the relevant regulations of the state, when the temperature is higher than 35℃, enterprises should pay high-temperature subsidies to employees. This is because high temperature weather has a great impact on human health, which easily leads to heatstroke, dehydration and other problems, affecting the work efficiency and production quality of employees.

2. Bad working environment

If the working environment of the enterprise is relatively bad, such as working outdoors in hot weather, or working in an environment without air conditioning, then employees need to be given high-temperature subsidies. This can improve the work enthusiasm and production efficiency of employees, and also ensure the health of employees.

3. High working intensity

If the work intensity of the enterprise is relatively high, such as heavy physical labor or standing and walking for a long time, then it is necessary to give employees high-temperature subsidies. This can relieve the work pressure of employees and improve their work enthusiasm and production efficiency.

Second, does the high-temperature subsidy belong to wages or benefits?

High temperature subsidies can belong to both wages and benefits, and the specific situation needs to be determined according to the actual situation of the enterprise.

1. High-temperature subsidies belong to wages.

If the enterprise includes the high-temperature subsidy into the employee's salary, then the employee needs to pay the corresponding personal income tax while receiving the high-temperature subsidy. This method is suitable for enterprises with simple salary structure and few welfare benefits, and can also improve employees' work enthusiasm and production efficiency.

2. High temperature subsidies are welfare.

If the enterprise gives high-temperature subsidies to employees as welfare benefits, then employees do not need to pay personal income tax while receiving high-temperature subsidies. This method is suitable for enterprises with complex wage structure and many welfare benefits, and can also improve the enthusiasm and production efficiency of employees.

Third, the payment standard of high temperature subsidies

The payment standard of high-temperature subsidies should be determined according to the actual situation of enterprises, mainly considering the following aspects:

1. Temperature height

According to the relevant regulations of the state, when the temperature is higher than 35℃, enterprises should pay high-temperature subsidies to employees. The specific payment standard can be determined according to the temperature. For example, when the temperature is higher than 35℃ but lower than 37℃, the high temperature subsidy of 10 yuan can be paid every day; When the temperature is higher than 37℃ but lower than 40℃, the daily high temperature subsidy of 20 yuan can be issued; When the temperature is higher than 40℃, the daily high temperature subsidy in 30 yuan can be paid.

2. Working environment

If the working environment of the enterprise is relatively bad, such as working outdoors in high temperature weather or working in an environment without air conditioning, the payment standard of high temperature subsidies can be appropriately raised.

3. Labor intensity

If the work intensity of enterprises is relatively high, such as heavy physical labor or standing and walking for a long time, then the payment standard of high temperature subsidies can be appropriately raised.

In short, the distribution of high-temperature subsidies should be determined according to the actual situation of enterprises, not only to protect the health and enthusiasm of employees, but also to consider the economic strength and management costs of enterprises. Only under reasonable distribution standards can enterprises and employees achieve a win-win situation.