Abbreviation: Labor insurance fees

Foreign name: Labor protection fees

Pinyin: lao dong bao hu fei

Scope: Work clothes, gloves, washing powder, etc.

Field: Enterprise management

Definition:

Labor protection fee refers to the provision of equipment for employees by enterprises due to work needs Or provide expenses such as work clothes, gloves, safety protection supplies, heatstroke prevention and cooling supplies, etc. Labor protection expenditures paid by enterprises in the form of cash should be classified into wages or employee welfare fees according to the nature of the expenditures, and deducted according to corresponding regulations.

There is no limit on the pre-tax deduction of labor protection fees. Reasonable labor protection expenses incurred by enterprises in the production and operation process can be deducted according to the actual situation.

Enterprises should correctly divide employee welfare expenses and labor protection expenses. The input of employee welfare expenses is not allowed to be deducted, and there is no provision that does not allow deduction of labor protection expenses.

Labor insurance scope:

Head protection: plastic safety helmet, V-shaped safety helmet, bamboo safety helmet, miner safety helmet.

Facial protection: head-mounted welding mask, acid-proof organic mask type mask, anti-high temperature mask.

Eye protection: dust-proof glasses, acid-proof glasses, anti-splash glasses, anti-UV glasses.

Respiratory protection: gas masks, gas masks, dust masks, oxygen (air) respirators.

Hearing protection: anti-noise earplugs, earmuffs, noise resistors.

Hand protection: insulating gloves, acid and alkali resistant gloves, oil resistant gloves, medical gloves, leather gloves, plastic dipped gloves, canvas gloves, cotton gauze gloves, anti-static gloves, high temperature resistant gloves, anti-cut gloves.

Foot protection: industrial and mining boots, insulating boots, acid and alkali resistant boots, safety leather shoes, anti-smash leather shoes, oil-resistant shoes.

Body protection: acid-resistant apron, dust-proof apron, work clothes, raincoat, sun umbrella.

High-altitude safety protection: high-altitude suspension safety belts, electrician safety belts, safety ropes, stepping boards, dense mesh, etc.