1. For clothing expenses that fall within the scope of employee labor protection fees, the standard for disbursement before tax is: the maximum annual deduction allowed for on-the-job clothing workers is 1,000 yuan (inclusive).

2. For winter and summer protective equipment expenses that fall within the scope of employee labor protection fees, the standard for disbursement before tax is still as follows: no more than 20 yuan (inclusive) per person per year, according to actual expenditures .

3. The summer heatstroke prevention and cooling fee standard for on-the-job employees who fall within the scope of employee labor protection fees is: 160 yuan per person per month for those engaged in outdoor operations and high-temperature operations, and 130 yuan per person per month for non-high-temperature operations. .

What are labor insurance premiums?

1. Labor insurance premiums, also known as labor protection expenses, refer to the expenses incurred in equipping or providing employees with work clothes, gloves, safety protection supplies, etc. due to work needs.

2. The scope of labor protection fees (labor insurance premiums) includes: work clothes, gloves, washing powder and other labor protection supplies, antidotes and other safety protection supplies, refreshing drinks and other heatstroke prevention and cooling supplies, and according to the former Ministry of Labor, etc. The scope specified by the department applies to health foods paid for by labor protection fees for five types of work such as exposure to toxic substances, silica dust operations, radiation operations, diving, caisson operations, and high-temperature operations.

Scope of application:

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1. The construction, decoration and decoration of various types of buildings and ancillary facilities that are newly built, renovated, repaired, and technologically transformed within the administrative area of ??the autonomous region, as well as their supporting lines, pipelines, equipment installation, and foundations, are independent Construction projects such as earthwork, real estate development, antique gardens, kiln masonry, and municipal construction are not divided into sources of funds or affiliations. The construction companies undertaking construction tasks are also not divided into qualification levels, affiliations, and economic categories. The construction units must report to the construction project Labor insurance fund management and labor insurance fund payment.

Legal basis: Article 54 of the "Labor Law of the People's Republic of China" The employer must provide workers with labor safety and health conditions and necessary labor protection supplies that comply with national regulations. Workers working with occupational hazards should undergo regular health examinations.

Article 55 Workers engaged in special operations must undergo special training and obtain special operation qualifications.