High temperature fee payment standards 2022

1. What are the high temperature fee payment standards in 2022?

Notice jointly issued by the Ministry of Health, the Ministry of Labor and Social Security, the State Administration of Work Safety, and the All-China Federation of Trade Unions:

1. Employers in various places are required to appropriately adjust the labor and rest system for high-temperature operations in summer during hot weather, according to production characteristics and specific conditions, while ensuring work quality, increase rest and reduce labor intensity, and reduce operations during high-temperature periods. , ensure safe production and ensure the health and life safety of workers.

2. If the temperature of the workplace reaches 33°C or the employer works in an open-air environment where the daily maximum temperature reaches 35°C or above, the employer shall pay high temperature allowance to the workers.

3. At the same time, employers are not allowed to stop work, shorten working hours, deduct or reduce workers’ wages due to high temperatures. Employers must also strengthen the protection of female employees and underage workers. Pregnant female employees are not allowed to work in the open air in hot weather above 35℃ or in workplaces with temperatures above 33℃. Underage workers are not allowed to work in the open air in high temperatures above 35°C.

4. The specific standard of high temperature allowance is: 150 yuan per person per month for outdoor workers and high temperature workers, and 100 yuan per person per month for non-high temperature workers. High temperature allowances are issued in June, July, August, September and October every year and are included in the company's costs. Other labor protection measures related to high temperature weather are also implemented in accordance with the new policy. If the employer's employees are on duty and provide normal labor, they must also be included in the scope of payment. If the employee does not attend work normally, the payment can be converted based on the number of days of actual attendance and work provided, etc. The scope of high temperature allowances has been expanded to all workers from those who previously worked in the open air and the temperature in the workplace reached above 33°C; the payment period has been expanded from July to September in the past to June to October. In other words, from June to October every year, even if workers do not work under high temperature conditions outdoors and the temperature of the workplace is lower than 33°C, they can still receive a high temperature allowance of 100 yuan/month during this period. In hot weather, outdoor workers and high-temperature workers whose workplace temperatures are higher than 33°C can receive 150 yuan/month.

5. Paragraph (1) of Article 8 of the Implementation Regulations of the Personal Income Tax Law stipulates that “wage and salary income refers to the wages, salaries, bonuses, and year-end salary increases received by individuals due to their employment or employment. , labor dividends, allowances, subsidies and other income related to employment or employment. "Article 10 stipulates that "taxable income obtained by an individual, including cash, kind and securities, shall be treated as such. The price stated on the voucher is used to calculate the taxable income. ”

Therefore, the heatstroke prevention and cooling fees paid by the enterprise in cash or in kind must be included in the individual’s taxable income and personal income tax shall be paid in accordance with the law.

According to the notice jointly issued by my country’s Ministry of Health, State Administration of Security and other departments, we can see that in fact, among the high temperature subsidy standards for state-owned enterprises, the main requirement is that if the working environment temperature reaches above 33°C, You can receive this high temperature subsidy fee. However, the specific subsidy standards may vary across the country, so if you want to know the exact high temperature subsidy policy, you need to read the notice issued by the local government every summer. 2. What are the payment standards for high temperature fees in various places?

The high temperature fees in other provinces and cities across the country are roughly divided into two payment standards: monthly payment and daily payment.

1. Jiangsu

If the company arranges employees to work in high temperature weather (environment) above 33 degrees in the four months of June, July, August, and September. , high-temperature subsidies must be paid to workers. The specific standard is 200 yuan per person per month in accordance with Jiangsu Province regulations.

2. Shanghai

The enterprise arranges workers to work in the open air in hot weather from June to September every year and fails to take effective measures to reduce the temperature of the workplace to below 33℃ (not (including 33℃), workers shall be paid a high temperature seasonal allowance of 200 yuan per month.

3. Henan:

Workers who work outdoors when the daily maximum temperature reaches 35℃ or above can enjoy a high temperature allowance of 10 yuan per person per working day issued by the enterprise.

4. Tianjin:

If you work in the open air at 35℃ and cannot take effective measures to reduce the temperature of the workplace to below 33℃, 21 yuan/day.

5. Beijing

From June to August every year, the high temperature allowance for outdoor workers shall not be less than 120 yuan per person per month; those working indoors above 33℃ (inclusive) For those working in the workplace, the high temperature allowance shall be no less than 90 yuan per person per month.

6. Guangdong

The high temperature subsidy standard in Guangdong Province is 150 yuan per person per month; if the high temperature subsidy needs to be converted based on the number of days according to regulations, the high temperature subsidy is 6.9 yuan per person per day. The distribution period is from June to October.

7. Dongguan

If effective measures cannot be taken to reduce the temperature of the workplace to below 33°C (excluding 33°C), the employer must pay monthly high temperature allowances from June to October. , the standard is 150 yuan per person per month. If it needs to be converted based on the number of days, it will be 6.9 yuan per person per day.

8. Hunan

During the high temperature period in summer (July 1 to September 30), all employers with high-temperature operations and open-air operations will have to wait for the air temperature and workplace temperature to reach When the temperature is above 37°C, if the employer cannot take effective cooling measures, it should stop operations. If the air temperature and workplace temperature exceed 35°C, corresponding heatstroke prevention and cooling protective equipment and supplies must be equipped, effective measures must be taken to prevent heatstroke, and heatstroke prevention allowances must be paid. In principle, the heatstroke prevention subsidy standard is no less than 150 yuan per person per month.

9. Zhejiang

160 yuan/month for high-temperature workers; 130 yuan/month for non-high-temperature workers; 110 yuan/month for general workers. The distribution time is from June to September***4 months.

10. Jiangxi

120 yuan/month for outdoor workers and high-temperature workers; 100 yuan/month for non-high-temperature workers; 80 yuan/month for other personnel in administrative units and enterprises and institutions .

11. Chongqing

From May to September, when the daily maximum temperature is 37~39.9℃, the high temperature subsidy amount is 5~10 yuan per day, and the daily maximum temperature is 40℃ ( When the temperature is above 40℃), the high temperature subsidy amount is 10 yuan to 20 yuan per day.

12. Shaanxi

10 yuan per day.

13. Hainan

Distribution time: April 1 to October 31. Payment standard: High temperature allowance is paid at a standard of 10 yuan per person per day.

14. Hubei

Distribution time: June, July, August and September. Payment standard: The standard for employers to pay high temperature allowances to on-the-job employees is adjusted from the original 8 yuan per person per day to 12 yuan per person per day.

15. Fujian

Distribution time: May-September. Distribution standard: Each person is distributed at a standard of 8-10 yuan per day.

16. Shandong

Distribution time: June, July, August, September. Payment standard: 120 yuan per person per month for outdoor workers and high-temperature workers, 80 yuan per person per month for non-high-temperature workers.

17. Qingdao

Personnel engaged in outdoor operations and high-temperature operations will be charged 120 yuan per person per month; personnel engaged in non-high-temperature operations will be charged 80 yuan per month. The entire year is calculated based on the four months of June, July, August and September, and is included in the company's costs and expenses.

18. Sichuan

Distribution time: Not set. Distribution standard: adjusted from 6 yuan to 10 yuan per person per day to 8 yuan to 12 yuan per person per day.

19. Xinjiang

Distribution time: June to August. Distribution standard: 10 to 20 yuan per person per day.

20. Guizhou

Distribution time: June to September. Distribution standard: 8 yuan/day or 168 yuan/month per person.

21. Ningxia

Distribution time: June, July, August, and September every year. Distribution standard: 12 yuan per person per day for high temperature and open-air workers, 8 yuan per person per day for other workers

22. Anhui

Distribution time: June to August every year. Distribution standard: no less than 10 yuan per person per working day

23. Jilin

Distribution standard: more than 10 yuan per person per day

24. Yunnan

Issue time: June to September. Issuance standard: not less than 60 yuan per person per month. If the indoor workplace temperature cannot be lowered below 33℃ (excluding 33℃), the payment is based on per person per month. The standard payment is no less than 45 yuan per month.

25. Gansu

Distribution time: July to September. Distribution standard: 45 yuan per person per month

26, Guangxi

Distribution time: June to October each year. Payment standard: The high temperature subsidy standard can be between 100 yuan and 200 yuan per person per month

27, Inner Mongolia

Issue time: not set. Payment standard: The allowance for high-temperature positions is 180 yuan/month; the allowance for high-cold positions is 230 yuan/month

28, Liaoning

Issuance time: June to September Payment standard: each day It is 6 yuan, 8 yuan, 10 yuan, 12 yuan, with a maximum of 372 per month

29. Shanxi

Distribution time: June to August. Payment standard: High temperature allowance of 240 yuan per person per month

30, Hebei

Distribution time: June to September.

Payment standard: There are three levels (200 yuan/month; 160 yuan/month; 130 yuan/month)