Today is another hot day as always
Various cooling and typhoons
can't change the bright sunshine
Along with the high temperature
High temperature allowance has also become a topic that employees cannot avoid
The editor has compiled some
employees and Let’s take a look at the doubts that employers often encounter
!
Can high temperature allowance be deducted for taking sick leave?
Can high temperature allowance be deducted if an employee calls in sick? This is not clearly stipulated in my country's labor laws, and it is impossible to make any regulations on such a detailed situation. In situations where the law does not clearly provide for this, judgments can only be made based on reasonableness.
If an employee is absent from working in a high-temperature environment during sick leave for an entire month, then it is reasonable not to pay the high-temperature allowance for that month. If an employee only takes two or three days of sick leave in the month, the company can deduct the high temperature allowance for the days not worked.
Can indoor staff enjoy high temperature allowance?
According to the "Notice on Adjusting the Summer High Temperature Allowance Standards for Enterprises" (Zhejiang Provincial Department of Human Resources and Social Security [2014] No. 94) jointly issued by Zhejiang Provincial Department of Human Resources and Social Security , the Provincial State Taxation Bureau and the Provincial Local Taxation Bureau, if an enterprise has any of the following In one situation, high-temperature allowances should be paid to workers:
① Arrange workers to engage in outdoor open-air work in high temperatures above 35°C;
② Failure to take effective measures to lower the workplace temperature below 33°C.
Judging from the above regulations, if the indoor temperature has not dropped below 33°C while working indoors, you can still enjoy high temperature allowances. On the contrary, the company may not issue high temperature allowances.
Can high temperature allowance be included in the minimum wage?
According to Article 6 of the "Minimum Wage Regulations", the following items, in addition to the minimum wage standards, shall be paid separately by the employer:
(1) Overtime wages for extended working hours Overtime wages ;
(2) Mid-day shift, night shift, high temperature , low temperature, underground, toxic and harmful and other special working environments and conditions;
(3) Welfare benefits that workers should enjoy in accordance with laws, regulations and national and provincial regulations.
Therefore, the heat allowance cannot be included in the minimum wage!
Is personal income tax required for high temperature allowance?
The so-called salary, in a narrow sense, only refers to wages and overtime wages; but in a broad sense, it includes welfare allowances and subsidies such as annual leave wages and high temperature allowances. Therefore, according to the current national regulations, high temperature allowances are included in social security payments. Basis and taxable income.
Is heatstroke considered a work-related injury when working in high temperatures?
In 2002, the "Occupational Disease Catalog" jointly issued by the former Ministry of Health and the Ministry of Labor and Social Security included "heatstroke" in the "Occupational Diseases Caused by Physical Factors". That is to say, heat stroke is also an "occupational disease".
Article 19 of the " Management Measures for Heatstroke Prevention and Cooling Measures" jointly issued by the State Administration of Work Safety, the Ministry of Human Resources and Social Security and other departments stipulates that if a worker suffers from heat stroke due to high-temperature work and is diagnosed as an occupational disease and recognized as a work-related injury, Enjoy work-related injury insurance benefits .
This means that workers who suffer from heat stroke due to hot weather operations can apply for work-related injury certification, and those who meet the regulations can enjoy work-related injury insurance benefits.
Are there any high temperature allowances for night shift workers?
In fact, the payment of high temperature allowance is not limited to day shift or night shift. If an employer arranges workers to engage in outdoor operations in weather with temperatures above 35°C and fails to take effective measures to reduce the temperature of the workplace to below 33°C, it shall pay high temperature allowances to the workers.
Therefore, if you work night shifts and the temperature in the workplace does not drop below 33°C, the worker should receive high temperature allowance.