4hw.com.cn: the weather is getting hotter and hotter. Many outdoor workers are beginning to pay attention to the dare to ask subsidy policy. High temperature subsidy is a national welfare for outdoor workers. So what is the standard of high-temperature subsidy in 2018? Does the unit pay individual income tax for high-temperature subsidy?
High temperature subsidy distribution standard in 2018
In terms of allowance standard, there are also big differences among provinces. Recently, some provinces have raised the allowance for high temperature. This month, Jiangsu has increased the high temperature allowance standard from 200 yuan to 300 yuan per month, and the annual payment time is 4 months (June, July, August and September).
In Tianjin, heatstroke prevention fee and high-temperature allowance are linked to the average wage level of the city's employees in the previous year.
According to the notice issued by Tianjin Municipal Human Resources and Social Security Bureau, in 2018, the standard of heatstroke prevention and cooling fee for employees in the city was 168 yuan per month, increased by 10 yuan compared with the previous year, and the standard of high temperature allowance was 31 yuan per day, increased by 2 yuan compared with the previous year.
Hebei adjusted its high temperature allowance last year. According to the regulations, each laborer who is engaged in outdoor open-air operation is adjusted from 1.5 yuan to 2 yuan per hour; the indoor laborer who does not have heatstroke prevention and cooling equipment or has heatstroke prevention and cooling equipment but fails to achieve the effect of reducing workplace temperature is adjusted from 1 yuan to 1.5 yuan per hour.
Does the unit have to pay individual income tax for high temperature subsidy
The high temperature fee issued by the unit shall be subject to individual income tax.
According to the individual income tax law of the people's Republic of China, the income from wages and salaries refers to the wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to the employment or employment of an individual. The scope includes all incomes related to the type of employment issued by the accounting department, labor and capital department, labor union, logistics department and other departments.
Personal income tax is the general term of legal norms to adjust the social relations between the tax authorities and natural persons (residents and non residents) in the process of collection, payment and management of personal income tax.
Taxpayers of individual income tax include both residents and non residents. A resident taxpayer has the obligation to pay taxes completely, and must pay personal income tax on all income from sources inside and outside China, while a non resident taxpayer only pays personal income tax on income from sources within China.