High temperature subsidy payment standard 202 1 Jiangsu province

Legal analysis: Jiangsu distribution time: June, July, August and September;

Distribution standard: The standard is 200 yuan per month.

Jiangsu's high-temperature subsidy will be paid for four months, and Jiangsu's high-temperature fee will not be adjusted for the time being this year. That is to say, the standard of 200 yuan per person per month will still be implemented, and it will be paid for four consecutive months from June and must be paid at the latest 10. It is illegal for an employer not to issue high-temperature subsidies according to regulations.

Second, the high temperature subsidy standard

According to the Notice of Jiangsu Provincial Department of Human Resources and Social Security, Provincial State Taxation Bureau and Provincial Local Taxation Bureau on the summer high temperature allowance standard for enterprises:

Applicable conditions and standards of enterprise's summer high temperature allowance If an enterprise arranges its employees to work outdoors and cannot take effective measures to reduce the workplace temperature to below 33℃ (excluding 33℃), it shall pay summer high temperature allowance to the employees. The specific standard is 200 yuan per person per month, and the payment time is 4 months (June, July, August and September). The high temperature allowance paid by enterprises according to this standard can be deducted before tax according to regulations.

Note: It is illegal for an employer not to pay high-temperature subsidies according to regulations.

According to "Jiangsu Labor Contract Case (Revised)" implemented in May 13, it is illegal for the unit not to distribute high-temperature subsidies as required.

The employing unit shall adjust the operation time according to the forecast temperature of the day issued by the meteorological offices and stations affiliated to the competent meteorological departments at or above the municipal level, except for the emergency treatment due to personal and property safety and public interests:

1. When the daily maximum temperature reaches above 40℃, stop the outdoor operation on that day;

2. When the daily maximum temperature reaches above 37℃ and below 40℃, the employer shall not arrange outdoor open-air operations for workers for a total of 6 hours, and the continuous operation time shall not exceed the national regulations, and outdoor open-air operations shall not be arranged within 3 hours of the maximum temperature period;

3. When the daily maximum temperature reaches 35℃ or above and 37℃ or below, the employer shall rest in shifts to shorten the continuous working hours of workers, and shall not arrange outdoor workers to work overtime.

Before the arrival of high-temperature weather, the employing unit shall carry out health examination for the workers working in high-temperature weather, and adjust their posts for the workers suffering from heart, lung, cerebrovascular diseases, tuberculosis, central nervous system diseases and other physical conditions that are not suitable for high-temperature working environment. The expenses for occupational health examination shall be borne by the employer.

The employer shall not arrange pregnant female workers and underage workers to engage in outdoor open-air operations and high-temperature operations above 33℃ during high-temperature weather above 35℃.

If the work stoppage and working hours are shortened due to high temperature weather, the employer shall not deduct or reduce the wages of the workers.

Although Jiangsu does not intend to adjust the high temperature fee this year, from the current point of view, Jiangsu's standard is still in the forefront of the country, and the payment time is 4 months (June, July, August and September). Enterprises can pay monthly or one-time allowance for 4 months.

The high-temperature expenses paid by enterprises according to this standard can be charged in employee welfare funds, included in the cost of enterprises, and allowed to be deducted before tax. The high temperature fee shall not be offset by the distribution of practical items such as cold drinks.

Legal basis: Notice of Jiangsu Provincial Department of Human Resources and Social Security, Provincial State Taxation Bureau and Provincial Local Taxation Bureau on summer high temperature allowance standard for enterprises; Applicable conditions and standards of summer high temperature allowance for enterprises; If an enterprise arranges its employees to work outdoors and fails to take effective measures to reduce the workplace temperature to below 33℃, it shall pay the employees a summer high temperature allowance, with the specific standard of 200 yuan per person per month, and the payment time is 4 months. The high temperature allowance paid by enterprises according to this standard can be deducted before tax according to regulations.