According to Article 17 of the Measures for the Administration of Heatstroke Prevention and Cooling Measures issued by the State Administration of Work Safety, the Ministry of Health, Ministry of Human Resources and Social Security and the All-China Federation of Trade Unions by Order No.89 of the State Administration of Work Safety, if the employer arranges the workers to engage in outdoor open-air operations in hot weather above 35℃ and cannot take effective measures to reduce the workplace temperature below 33℃, it shall pay the workers a high-temperature allowance, which shall be included in the total wages. Therefore, the high temperature subsidy is mandatory and the employer must pay it according to law. It is illegal for an employer not to issue high-temperature subsidies according to regulations. Specific distribution standards and implementation policies shall be stipulated by local legislation.

What if the employer refuses to issue high-temperature subsidies?

If you meet the requirements of high temperature subsidy and the enterprise does not issue it, you can complain to the local labor inspection department. After receiving complaints from workers, the labor inspection department will investigate and verify the relevant situation and deal with it. If employees encounter the problem of high temperature fee, they can communicate and negotiate with enterprises through local trade unions, or report the situation to the labor department on behalf of employees.

Do I have to pay taxes on high temperature subsidies?

You must pay taxes. The connotation of wages and salary income stipulated in the current individual income tax law not only refers to wages and bonuses, but also includes various allowances and subsidies, such as special industry allowances, subsidies, subsidies for remote areas, nutrition subsidies and food subsidies. , and other income related to employment and employment.

Therefore, high-temperature subsidies should be incorporated into wages and salaries to collect personal income tax.