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高温补贴计入工资总额吗
释义
法律主观:
根据《关于进一步加强工作场所夏季防暑降温工作的通知》,在日最高温度达到35度以上的露天工作,以及不能采取有效措施将工作场所温度降低到33度(不含本数)以下的,应当向劳动者支付高温津贴。 高温津贴按照国家统计局一号令的规定,各项津贴、补贴都应属于 工资 的组成部份,因此其性质应属于工资范畴。国家税务总局也表示,个人取得的高温补助要并入工资、薪金所得计算缴纳 个人所得税 。
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更新时间:2025/10/11 10:01:06