High temperature allowance in China is a statutory wage payment for employees whose actual working conditions meet the applicable heat-exposure rules. Under the national framework, the trigger covers outdoor open-air work when the officially published daily maximum temperature reaches at least 35°C, or indoor work where effective measures cannot reduce the workplace temperature below 33°C. China does not set one nationwide allowance amount: provincial and municipal rules determine the rate, payment period and calculation method. Employers must assess eligibility by work location and conditions, process the payment through payroll and separately comply with workplace heat-safety duties.
This guide focuses only on the employer decision: who qualifies, which local rate applies, how the allowance should appear in payroll and what evidence should be retained. For the wider statutory and optional benefits framework, see HROne’s guide to employee benefits in China.
When must an employer pay high-temperature allowance?
The national Administrative Measures for Heatstroke Prevention require an employer to pay high-temperature allowance when it assigns an employee to outdoor open-air work in high-temperature weather of at least 35°C, or when the employer cannot take effective measures to reduce an indoor workplace below 33°C. For outdoor work, “high-temperature weather” is based on the daily maximum temperature published by a meteorological station under a prefecture-level or higher meteorological authority.
The national thresholds establish the basic framework, but the payroll result still depends on local rules. Some locations use fixed monthly payments; others permit daily calculations or proration in specified cases.
| Employer question | What to check | Evidence to retain |
|---|---|---|
| Which local rule applies? | The employee’s actual work location and the applicable provincial or municipal implementation rule | Work-location record, local source and review date |
| Is the role outdoor work? | Actual duties, work sites, schedules and whether the employee performs open-air work during the local payment period | Job description, site roster, attendance and manager confirmation |
| Does an indoor role qualify? | Whether effective cooling measures keep the workplace below 33°C | Temperature logs, equipment records and corrective actions |
| Is the payment monthly or daily? | The local rate, covered months, proration rules and treatment of temporary, part-time or irregular work | Local rule matrix, calculation and exception record |
Eligibility follows working conditions, not job title. An employee in an effectively cooled office will not normally qualify merely because it is summer, while an indoor employee in a high-heat workshop may qualify. Night work is not automatically excluded; Shanghai’s current guidance covers night-shift employees whose conditions meet the local rule.
Current high-temperature allowance rates in selected locations
There is no national rate or uniform payment period. This selected comparison includes only locations supported by an official local-government source; it is not a nationwide rate table.
| Location | Current statutory rate | Payment period and calculation | Official confirmation and applicable date |
|---|---|---|---|
| Shanghai | RMB 300 per month | June to September. Payment is not reduced according to the number of hot days; night shifts are not excluded. Separate official guidance permits reasonable proration for a mid-month leaver. | Shanghai employer FAQ, published July 11, 2025; verified July 16, 2026 |
| Guangdong | RMB 300 per month; RMB 13.8 per day where daily calculation is permitted | June to October. Daily proration is permitted for specified absences, temporary assignments and non-full-time work; qualifying special-working-hour employees receive the full monthly amount. | Guangzhou HRSS confirmation of Guangdong’s current rule, published June 4, 2026; verified July 16, 2026 |
| Zhejiang | RMB 300 per month for outdoor work; RMB 200 per month for indoor work | June to September. Mixed work that is mainly outdoors, and high-temperature furnace work, is treated as outdoor work. | Hangzhou government confirmation of Zhejiang’s current standard, published May 9, 2026; verified July 16, 2026 |
Recheck the official rule before each summer payroll cycle and after a work-location change. A company may pay more, but its policy must not replace the local statutory minimum or erase local calculation differences.
How do absence, night work and irregular schedules affect payment?
There is no safe nationwide absence formula. Shanghai’s current FAQ rejects calculation according to the number of hot days. Separate Shanghai HRSS guidance for a mid-month leaver permits proration using 21.75 monthly working days or another fair rule established through collective wage consultation or the company’s democratic procedure. Guangdong permits daily proration for listed absences, temporary assignments and non-full-time work.
| Scenario | Employer treatment |
|---|---|
| Employee performs a qualifying role for the full local payment month | Apply the local monthly or daily standard without substituting a company-wide national formula. |
| Employee takes leave, is absent, starts or leaves mid-month | Check the local rule before deducting or prorating; do not copy one city’s method into another. |
| Temporary, part-time or irregular high-heat work | Record qualifying dates and apply the local rule for that arrangement. |
| Night shift or mixed indoor/outdoor role | Assess actual conditions and local wording; shift timing alone does not decide eligibility. |
Do not deduct the allowance merely because regular salary was lower that month. The calculation needs its own local basis, attendance inputs and approval.
How should the allowance be processed through payroll?
Use a separate payroll and payslip line
The national measures include high-temperature allowance in total wages. Guangdong also requires the wage statement to identify the item and amount. Use a separate payroll code and payslip line for the statutory amount, any employer enhancement and any permitted proration.
Reconcile the allowance across the eligibility roster, payroll input, register, payslip, IIT calculation and bank payment. HROne’s China payroll guide covers the broader gross-to-net process.
Do not hide the allowance inside an unchanged salary figure
A contract or policy stating that salary “includes all allowances” does not by itself prove payment. Even when compensation exceeds the local minimum wage, the employer should identify the statutory amount and show that ordinary wages were not reduced to fund it.
An employer may pay above the local rate. The policy and payslip should distinguish the statutory amount from any discretionary company enhancement.
Separate IIT treatment from other payroll bases
The official Jiangsu tax authority explanation states that statutory high-temperature allowance and discretionary cooling payments enter monthly wage and salary income for IIT. It also distinguishes a statutory wage item from a discretionary employee-welfare expense for corporate income tax.
Being part of total wages does not settle every downstream base. Verify the employee’s location before deciding whether the allowance enters minimum-wage testing, social-insurance contributions, the overtime base or the 12-month average used for termination payments.
| Payroll question | Practical employer position |
|---|---|
| Individual income tax | Include it in the applicable monthly wage and salary calculation and retain the payroll-to-filing reconciliation. |
| Minimum wage | Check the local rule. Guangdong and the cited Zhejiang guidance expressly state that the statutory allowance is not included in normal working-time wages or the minimum wage. |
| Social-insurance contribution base | Confirm local wage-base declaration rules and current city practice. |
| Overtime calculation base | Review the contract, collective agreement, local wage rules and valid calculation method. |
| Severance calculation base | Review the 12-month compensation record and local treatment before including or excluding it. See China severance pay for the broader N, N+1 and 2N framework. |
The cash allowance does not replace workplace heat-safety duties
High-temperature allowance compensates eligible employees through payroll; it does not buy out the employer’s duty to control heat exposure. Conversely, cold drinks, medicines, cooling equipment and protective supplies cannot replace the monetary allowance. Employers must operate both tracks.
| Compliance track | Employer obligation | Evidence |
|---|---|---|
| Cash allowance | Identify eligible employees, apply the local rate and payment period, process the item through payroll and correct underpayments. | Eligibility roster, local rule, calculation, approval, payslip and payment record |
| Heat prevention and worker protection | Adjust schedules, reduce exposure, provide rest, hydration, protective equipment, training, health checks and emergency response. | Weather alerts, rosters, temperature logs, supply records, training, inspection and incident records |
These controls form part of the broader China HR compliance system because manager scheduling, attendance, occupational health, payroll and employee records must agree.
Work scheduling rules during high-temperature weather
- At least 40°C: stop outdoor open-air work for the day, except urgent work needed to protect personal or property safety or the public interest.
- At least 37°C but below 40°C: limit outdoor open-air work to no more than six hours in total and do not schedule it during the hottest three-hour period.
- At least 35°C but below 37°C: use shifts and rest breaks, shorten continuous work and do not arrange overtime for employees performing outdoor open-air work.
- When work is stopped or shortened because of heat: do not deduct or reduce the employee’s wages for that reason.
Rest, hydration, protection and emergency response
- Improve insulation, ventilation and cooling and monitor high-temperature hazards where required.
- Provide suitable personal protective equipment and train employees in heat protection and heatstroke first aid.
- Supply sufficient hygienic heat-prevention drinks and necessary medicines; these supplies cannot offset the allowance.
- Provide a ventilated or cooled rest area with seating.
- Conduct required occupational health checks and adjust work for employees whose health makes high-temperature work unsuitable.
- Maintain a heatstroke emergency plan, conduct drills, provide first-aid resources and arrange prompt treatment when symptoms occur.
- Do not assign pregnant employees or minor workers to outdoor open-air work at 35°C or above, or to workplaces at 33°C or above, subject to the applicable national protections.
How should a multi-city employer control the process?
A national payroll team should maintain a controlled city matrix rather than one “China summer allowance” setting. For each employing and work location, record the official source, eligibility wording, amount, covered months, monthly or daily method, absence treatment, payslip requirement, tax treatment, payroll-base questions, enforcement rule and next review date.
The employee-level file should connect the rule to the facts. Useful evidence includes the employee’s work location and job duties, outdoor schedules or route records, official weather data where relevant, indoor temperature and cooling records, attendance and leave, manager approval, the payroll calculation, payslip, tax filing and payment evidence. When duties or locations change, HR should trigger a new eligibility review rather than waiting for the next annual policy update.
Employer checklist before summer payroll
- Confirm every employee’s actual work location, duties and working-hour arrangement.
- Retrieve the current official local rule and record its effective date and review date.
- Map outdoor and indoor high-heat roles and document the evidence supporting each decision.
- Configure the correct monthly, daily or locally permitted proration method.
- Create separate payroll codes for the statutory allowance and any company enhancement.
- Reconcile attendance, leave, worksite and temperature inputs before payroll approval.
- Check IIT treatment and location-dependent minimum-wage, social-insurance, overtime and severance-base questions.
- Run the separate heat-safety plan for schedules, rest, hydration, PPE, training, protected workers and emergencies.
- Retain the eligibility, calculation, payslip, filing, payment and workplace-safety evidence.
- Recheck local rules before each summer cycle and after any employee location or duty change.
How HROne supports allowance and payroll controls
HROne’s China payroll outsourcing service supports payroll setup, salary and allowance calculations, IIT withholding support, payroll reports, payslips and alignment with local policy updates. The employer remains responsible for providing accurate work-location, attendance, leave, workplace-condition and approval data.
Before the next summer payroll cutoff, request a review of the employee eligibility roster, local rate matrix, payroll codes and supporting records.
Frequently asked questions
When is high-temperature allowance required in China?
Under the national framework, an employer must pay the allowance when it assigns an employee to outdoor open-air work in officially published high-temperature weather of at least 35°C, or when effective measures cannot reduce an indoor workplace below 33°C. The local rule then determines the rate, covered months and calculation method.
Is there one national China heat allowance rate?
No. National rules establish the basic eligibility conditions, but provincial and municipal authorities set the local amount, payment period and implementation method. Employers must use the rule for the employee’s actual work location and recheck it before each summer payroll cycle.
Can cold drinks or cooling supplies replace the cash allowance?
No. Employers must provide required heat-prevention drinks, medicines, protective equipment and other safety measures separately. Drinks and supplies cannot be used to offset the monetary high-temperature allowance owed to an eligible employee.
Can an employer prorate the allowance for leave or absence?
It depends on the local rule. Shanghai does not allow the monthly payment to be reduced according to the number of hot days, but separate official guidance permits reasonable proration for a mid-month leaver. Guangdong permits daily proration in specified absence, temporary-work and non-full-time scenarios. Employers should not use one city’s method nationwide.
How should the allowance be handled in payroll and wage-base calculations?
Use a separate payroll and payslip line, include the taxable payment in the applicable monthly IIT calculation and retain the eligibility and calculation file. Minimum-wage, social-insurance, overtime and severance-base treatment should be confirmed under the employee’s local rules and governing compensation documents; the fact that the allowance forms part of total wages does not create one nationwide answer for every base.
