Q:
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What is the standard for issuing high temperature allowance in Shanghai?
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A:
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From June to September each year, if the company arranges for workers to work in the open air and cannot take effective measures to reduce the temperature of the workplace below 33°C (not including 33°C), they should support the summer high temperature allowance to the workers. The payment standard is RMB 300 per person per month.
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Q:
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If a company provides employees with refreshing drinks, can they not pay the high temperature allowance?
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A:
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Allowance" (Hu Ren She gui (2019) No. 19), companies should continue to provide refreshing beverages on the job site while issuing summer high temperature allowance.
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Q:
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If the employees are not all working in open spaces, how should the high temperature allowance be paid?
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A:
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For special circumstances where it is difficult to determine the nature of an employee’s work-place, the company shall, in light of actual conditions, formulate a reasonable payment method through collective negotiation of wages.
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Q:
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Does the high temperature allowance need to be combined with the salary to calculate the individual income tax?
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A:
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The summer high temperature allowance is included in the total salary. Therefore, it should be included in taxable income. And when calculating the social security base, the high temperature allowance should also be included.
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Q:
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Can companies include high temperature allowances into the minimum wage?
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A:
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According to relevant laws and regulations, high temperature allowance are not included in the minimum wage and are paid separately by the company.
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