Accounting treatment of high temperature fee

1, accounting treatment of high temperature fee is as follows:

After confirmation:

Borrow: management fee

cost of production

production cost

Loan: Payable salary-welfare expenses.

At the time of publication:

Borrow: Payable staff salaries-welfare expenses

Loans: bank deposits

2. The high-temperature expenses are included in the salary and welfare expenses payable to employees.

3. From a quantitative point of view, labor protection fees can meet the needs of the work. Items with labor protection nature that are issued beyond the needs of the work belong to welfare items, and should be spent in employee compensation-employee welfare fees, not in management fees.

Extended data

According to the second paragraph of Article 3 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Deduction of Wages, Salaries and Employee Benefits (Guoshuihan [2009] No.3) and Article 40 of the Regulations for the Implementation of the Enterprise Income Tax Law: "The heatstroke prevention and cooling expenses of employees belong to the employee benefits that can be deducted before tax, and are not more than 14% of the total wages and salaries, and are allowed to be deducted."

Regarding the high temperature fee, two points need special attention:

1. The employing unit shall provide enough heatstroke prevention and cooling drinks and necessary medicines that meet the hygiene standards for workers working in hot and hot weather. Don't give money instead of providing heatstroke prevention and cooling drinks. Heatstroke prevention and cooling drinks shall not be used to offset the high temperature allowance.

2. Workers who suffer from heatstroke due to high-temperature operation or high-temperature weather operation and are diagnosed as occupational diseases shall enjoy work-related injury insurance benefits.

References:

Baidu Encyclopedia-Labor Protection Fee

References:

Baidu encyclopedia-high temperature fee