高温费是要交个人所得税？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	高温费是要交个人所得税？
释义	需要缴纳个税。个人所得税中，员工取得的夏季高温津贴不属于免缴个人所得税的项目，应并入员工当月的工资薪金计算缴纳个人所得税。法律依据: 《个人所得税法实施条例》第八条各项个人所得的范围：工资、薪金所得，是指个人因任职或者受雇而取得的工资、薪金、奖金、年终加薪、劳动分红、津贴、补贴以及与任职或者受雇有关的其他所得。
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