Can expenses for heat prevention and cooling be considered safety costs?

The spray cooling system for storage tanks is considered part of the safety costs; an inspection by the safety supervision authority is required, in accordance with fire protection regulations.

I’m talking about the drinks and herbal teas purchased by the staff.

It might not count； In comparison with the following management regulations, I believe it can only be considered a welfare expense ； Notice on the Issuance of the \"Administrative Measures for the Allocation and Use of Funds for Enterprise Work Safety\" Finance and Enterprises No. 16, Ministry of Finance, State Administration of Work Safety February 14, 2012 Chapter 3: Use of Safety Funds Article 17: The funds allocated for work safety in coal production enterprises shall be used for the following purposes: (1) Expenditures related to implementing the \"two four-in-one\" comprehensive measures for preventing coal and gas outbursts in mines with high gas concentrations, including expenses for pre-drilling of gas in relevant areas, measures to prevent outbursts in areas where protective layers are mined, carrying out predictions of outburst risks in specific areas, implementing additional local measures to prevent outbursts, upgrading and repairing equipment and facilities designed for outburst prevention, and establishing laboratories for outburst prevention research ； 　　(II) Expenditures on the safety improvement of coal mines and the elimination of major hazards, including upgrades to systems and equipment related to \"one ventilation and three protections\" (ventilation, gas prevention, coal dust prevention, and fire prevention), water control measures, power supply, transportation, as well as projects aimed at addressing disasters; expenditures on mechanizing coal mining operations, and costs associated with dealing with issues such as mine pressure (rockburst), heat hazards, slope stabilization in open-pit mines, and the management of mined-out areas ； 　　(III) Expenditure on improving the “six systems” for safety in coal mines, namely underground monitoring and control, personnel positioning, emergency evacuation, self-rescue using compressed air, water supply for rescue purposes, and communication and liaison; expenditure on technical equipment and facilities for emergency rescue as well as their maintenance; and expenditure on the installation of facilities for escaping from accidents and emergency sheltering, as well as on emergency drills ； 　　(IV) Expenditures on the assessment, monitoring, and rectification of major hazard sources and potential accident risks ； 　　(5) Expenditures on safety production inspections and evaluations (excluding safety evaluations for new construction, renovation, and expansion projects), consulting services, and standardization efforts ； 　　(VI) Expenditures on providing and updating safety protective equipment for on-site workers ； 　　(7) Expenditures on publicity, education, and training for work safety ； 　　(8) Expenditures on the promotion and application of new technologies, new standards, new processes, and new equipment in work safety ； 　　(IX) Expenditures on safety facilities and inspection of special equipment ； 　　(10) Other expenses directly related to work safety. 　　Article 18: The safety funds of non-coal mining enterprises shall be used within the following scope: (1) Expenditures for improving, upgrading, and maintaining safety protection facilities and equipment (excluding those safety facilities that require initial investment in accordance with the \"three simultaneities\" principle), as well as expenditures for addressing major safety hazards. This includes costs related to comprehensive dust control, fire prevention and suppression, water control in mines, monitoring of hazardous gases, ventilation systems, equipment for supporting structures and preventing slope failures, mechanical and electrical equipment, power supply and distribution systems, transportation (lifting) systems, and tailing ponds. It also includes expenditures for implementing measures for monitoring ground pressure, managing slopes in open-pit mines, and dealing with void areas ； 　　(II) Expenditure on improving the “six major systems” for safety and disaster prevention, including monitoring and surveillance in non-coal mines, personnel positioning, emergency evacuation, self-rescue using compressed air, water supply for rescue purposes, and communication services; expenditure on improving the online monitoring system for tailing ponds throughout their entire lifecycle as well as the system for tracking personnel engaged in offshore oil drilling; expenditure on emergency rescue technology, equipment, facility installation, and maintenance; and expenditure on the installation of facilities for escaping accidents and seeking emergency shelter, as well as on emergency drills ； 　　(III) Expenditures on the assessment, monitoring, and rectification of major hazard sources and potential accident risks ； 　　(IV) Expenditures on safety production inspections and evaluations (excluding safety evaluations for new, renovated, or expanded projects), consulting services, and standardization efforts ； 　　(V) Expenditures on providing and updating safety protective equipment for on-site workers ； 　　(VI) Expenditures on safety production publicity, education, and training ； 　　(7) Expenditures on the promotion and application of new technologies, new standards, new processes, and new equipment applicable to safe production ； 　　(8) Expenditures on safety facilities and inspection of special equipment ； 　　(IX) Costs associated with the closure of the tailings pond and maintenance expenses after closure ； 　　(10) Expenditures on emergency food, emergency equipment, and emergency medicines for geological survey units in the field ； 　　(11) Other expenses directly related to work safety. 　　Article 19: The safety funds of construction enterprise contractors shall be used within the following scope: (1) Expenditures for improving, upgrading, and maintaining safety protection facilities and equipment (excluding the safety facilities required as part of the \"three simultaneities\" principle at the initial stage), including expenditures for temporary electrical systems at construction sites, protection measures for openings and edges, mechanical equipment, protection for work at heights, protection against simultaneous operations, fire prevention, explosion prevention, dust control, poison prevention, lightning protection, typhoon protection, protection against geological disasters, monitoring of harmful gases in underground projects, ventilation, and temporary safety protection facilities and equipment ； 　　(II) Expenditures on the provision, maintenance, and upkeep of emergency rescue equipment and devices, as well as expenditures on emergency drills ； 　　(III) Expenditures on the assessment, monitoring, and rectification of major hazard sources and potential accident risks ； 　　(IV) Expenditures on safety production inspections and evaluations (excluding safety evaluations for new, renovated, or expanded projects), consulting services, and standardization efforts; (V) Expenditures on providing and replacing safety protective equipment for on-site workers ； 　　(VI) Expenditures on safety production publicity, education, and training ； 　　(7) Expenditures on the promotion and application of new technologies, new standards, new processes, and new equipment applicable to safe production ； 　　(8) Expenditures on safety facilities and inspection of special equipment ； 　　(IX) Other expenses directly related to work safety. 　　Article 20: The safety funds of enterprises engaged in the production and storage of hazardous materials shall be used within the following scope: (1) Expenditures for improving, modifying, and maintaining safety protection facilities and equipment (excluding the initial investments in safety facilities required under the “three simultaneities” principle), including expenditures related to monitoring, surveillance, ventilation, sun protection, temperature control, fire prevention and suppression, explosion prevention, pressure relief, poison prevention, disinfection, neutralization, moisture protection, lightning protection, anti-static measures, corrosion prevention, leak prevention, protective dikes, or isolation measures in workplaces such as workshops, warehouses, and tank farms ； 　　(II) Expenditures on the provision, maintenance, and upkeep of emergency rescue equipment and devices, as well as expenditures on emergency drills ； 　　(III) Expenditures on the assessment, monitoring, and rectification of major hazard sources and potential accident risks ； 　　(IV) Expenditures on safety production inspections and evaluations (excluding safety evaluations for new, renovated, or expanded projects), consulting services, and standardization efforts ； 　　(V) Expenditures on providing and updating safety protective equipment for on-site workers ； 　　(VI) Expenditures on safety production publicity, education, and training ； 　　(7) Expenditures on the promotion and application of new technologies, new standards, new processes, and new equipment applicable to safe production ； 　　(8) Expenditures on safety facilities and inspection of special equipment ； 　　(IX) Other expenses directly related to work safety. 　　Article 21: The safety funds of transportation enterprises shall be used within the following scope: (1) Expenditures for improving, upgrading, and maintaining safety protection facilities and equipment (excluding the safety facilities required as part of the ’three simultaneities’ principle in the initial phase), including expenses related to the inspection and maintenance of safety systems for road, waterway, railway, and pipeline transportation facilities and equipment sowie loading and unloading tools, as well as additional safety devices attached to such transportation facilities and tools ； 　　(II) Expenditures on the purchase, installation, and use of vehicle satellite positioning devices with driving record functions, ship communication, navigation, positioning, and automatic identification systems, electronic nautical charts, etc ； 　　(III) Expenditures on the provision, maintenance, and upkeep of emergency rescue equipment and devices, as well as expenditures on emergency drills ； 　　(IV) Expenditures on the assessment, monitoring, and rectification of major hazard sources and potential accident risks ； 　　(5) Expenditures on safety production inspections and evaluations (excluding safety evaluations for new, renovated, or expanded projects), consulting services, and standardization efforts ； 　　(VI) Expenditures on providing and updating safety protective equipment for on-site workers ； 　　(7) Expenditures on publicity, education, and training for work safety ； 　　(8) Expenditures on the promotion and application of new technologies, new standards, new processes, and new equipment applicable to safe production ； 　　(IX) Expenditures on safety facilities and inspection of special equipment ； 　　(10) Other expenses directly related to work safety. 　　Article 22: The safety funds of metallurgical enterprises shall be used within the following scope: (1) Expenditures for improving, upgrading, and maintaining safety protection facilities and equipment (excluding the safety facilities required for compliance with the \"three simultaneities\" principle during the initial phase), including expenditures on facilities and equipment for monitoring, surveillance, fire prevention, explosion prevention, fall prevention, dust control, poison prevention, noise and vibration control, radiation protection, and isolated operation in workplaces such as workshops, stations, and warehouses ； 　　(II) Expenditures on the provision, maintenance, and upkeep of emergency rescue equipment and devices, as well as expenditures on emergency drills ； 　　(III) Expenditures on the assessment, monitoring, and rectification of major hazard sources and potential accident risks ； 　　(IV) Expenditures on safety production inspections, evaluations (excluding safety evaluations for new construction, renovation, and expansion projects), consulting services, and standardization efforts ； 　　(5) Expenditures on safety production publicity, education, and training ； 　　(VI) Expenditures on providing and updating safety protective equipment for on-site workers ； 　　(7) Expenditures on the promotion and application of new technologies, new standards, new processes, and new equipment applicable to safe production ； 　　(8) Expenditures on safety facilities and inspection of special equipment ； 　　(IX) Other expenses directly related to work safety. 　　Article 23: The safety expenses of machinery manufacturing enterprises shall be used within the following scope: (1) Expenditures for improving, upgrading, and maintaining safety protection facilities and equipment (excluding the safety facilities required for compliance with the \"three simultaneities\" principle during the initial phase), including expenditures on facilities and equipment for fire prevention, explosion prevention, fall prevention, poison prevention, static electricity prevention, corrosion prevention, dust prevention, noise and vibration control, radiation protection, or isolated operation in production areas, as well as expenditures on installing safety monitoring and management systems for large-scale lifting machinery ； 　　(II) Expenditures on the provision, maintenance, and upkeep of emergency rescue equipment and devices, as well as expenditures on emergency drills ； 　　(III) Expenditures on the assessment, monitoring, and rectification of major hazard sources and potential accident risks ； 　　(IV) Expenditures on safety production inspections and evaluations (excluding safety evaluations for new, renovated, or expanded projects), consulting services, and standardization efforts ； 　　(5) Expenditures on safety production publicity, education, and training ； 　　(VI) Expenditures on providing and updating safety protective equipment for on-site workers ； 　　(7) Promotion and application of new technologies, new standards, new processes, and new equipment applicable to safe production ； 　　(8) Expenditures on safety facilities and inspection of special equipment ； 　　(IX) Other expenses directly related to work safety. 　　Article 24: The safety funds of fireworks and firecrackers manufacturing enterprises shall be used within the following scope: (1) Expenditures on improving, upgrading, and maintaining safety equipment and facilities (excluding the safety facilities required for compliance with the \"three simultaneities\" principle during the initial phase) ； 　　(II) Expenditures on the provision, maintenance, and upkeep of explosion-proof mechanical and electrical equipment ； 　　(III) Expenditures on the provision, maintenance, and upkeep of emergency rescue equipment and devices, as well as expenditures on emergency drills ； 　　(IV) Expenditures on the assessment, monitoring, and rectification of major hazard sources and potential accident risks ； 　　(5) Expenditures on safety production inspections and evaluations (excluding safety evaluations for new, renovated, or expanded projects), consulting services, and standardization efforts ； 　　(VI) Expenditures on safety production publicity, education, and training ； 　　(7) Expenditures on providing and updating safety protective equipment for on-site workers ； 　　(8) Expenditures on the promotion and application of new technologies, new standards, new processes, and new equipment in work safety ； 　　(IX) Expenditures on safety facilities and inspection of special equipment ； 　　(10) Other expenses directly related to work safety. 　　Article 25: The safety expenses of enterprises engaged in the research, development, production, and testing of weapons and equipment shall be used within the following scope: (1) Expenditures for improving, upgrading, and maintaining safety protection facilities and equipment (excluding the safety facilities required as part of the ’three simultaneities’ principle at the initial stage), including expenditures for monitoring, surveillance, measures to prevent electric shock and falls, explosion prevention, pressure relief, fire prevention, firefighting, ventilation, sun protection, temperature control, poison prevention, lightning protection, static electricity prevention, corrosion prevention, dust control, noise and vibration reduction, radiation protection, as well as protective barriers or isolated operating areas in workplaces such as research laboratories, workshops, warehouses, tank storage areas, and outdoor testing sites ； 　　(II) Expenditures on the provision, maintenance, and upkeep of emergency rescue and emergency response equipment, as well as special personal protective equipment, devices, and facilities, as well as expenditures on emergency drills ； 　　(III) Expenditures on the assessment, monitoring, and rectification of major hazard sources and potential accident risks ； 　　(IV) Expenditures on safety appraisal and evaluation of high-tech and special-purpose equipment, safety performance testing, and training for operators ； 　　(5) Expenditures on safety production inspections and evaluations (excluding safety evaluations for new, renovated, or expanded projects), consulting services, and standardization efforts ； 　　(VI) Expenditures on safety production publicity, education, and training ； 　　(7) Expenditures on facilities and equipment for preventing leaks and radiation from military nuclear facilities (including nuclear waste) ； 　　(8) Expenses for upgrading safety technical measures during the research, testing, production, storage, transportation, destruction, and maintenance of military-related hazardous chemicals, radioactive materials, and weapons and equipment, as well as expenses for safety protection (excluding work uniforms) ； 　　(IX) Expenditures on training for special types of workers and personnel engaged in special operations related to the manufacturing, installation, and commissioning of large-scale and complex weapons and equipment ； 　　(10) Special assessments for the safety of large-scale weapon and equipment tests, as well as expenses for safety protection measures ； 　　(11) Expenditures on monitoring toxic and hazardous substances during the manufacturing of special military electronic components, as well as on special protection measures ； 　　(12) Expenditures on the promotion and application of new technologies, new standards, new processes, and new equipment in work safety ； 　　(13) Other expenditures directly related to the safe production of weapons and equipment. 　　Article 26 Within the scope of use specified in these measures, enterprises shall prioritize the use of safety funds to meet the expenditure requirements for implementing the rectification measures required by the work safety supervision and management departments, coal mine safety inspection agencies, and industry authorities, as well as those necessary to meet work safety standards. 　　Article 27: The safety funds allocated by enterprises shall be accounted for in a separate account and used within the prescribed scope; they must not be misappropriated or diverted. The annual surplus funds are carried over for use in the following year; if the safety expenses allocated for that year are insufficient, the excess amount is covered through regular cost and expense accounts. 　　The group company that bears the main responsibility for safety management may, after going through internal decision-making procedures, centrally manage and allocate in a coordinated manner the safety funds set aside by its subsidiaries. 　　Article 28: Coal production enterprises and non-coal mining enterprises that have already set aside funds for maintaining simple reproduction shall continue to do so, but such funds may no longer be used for purposes related to safe production. 　　Article 29: When a mining enterprise changes its production, suspends operations, closes down, or dissolves, it shall transfer the surplus from safety funds to the safety guarantee fund for the closure of the mine, to be used for addressing potential hazards and compensating for losses after the mine is closed and the tailings pond is shut down. 　　When a company engaged in the production or storage of hazardous materials ceases its operations, shuts down, or dissolves, any remaining funds allocated for safety purposes shall be used to handle the costs associated with the production or storage equipment, inventory products, and raw materials related to hazardous materials prior to such cessation of operations, shutdown, or dissolution. 　　When a company changes its equity structure or organizational form due to factors such as the transfer of ownership rights or restructuring into a corporate form, the surplus safety funds shall continue to be managed and used in accordance with these provisions. 　　When an enterprise adjusts its business operations, ceases to operate, or undergoes liquidation in accordance with the law, the remaining safety funds must be transferred to the current period’s earnings or the liquidation proceeds. 　　Article 30: The capital investment required by enterprises outside the scope specified in Article 2 of these measures to meet the necessary safety production conditions shall be covered through the original funding channels.

It cannot be used; refreshing drinks fall under the category of labor protection and are under the jurisdiction of the security department. However, there are costs associated with changing the classification, and these must be included in the budget; otherwise, it will be difficult to handle the matter.

In our company, the payment ranges from around 70 yuan per person per month from May to October, with three different tiers. In addition, if the predicted temperature exceeds 35 degrees Celsius, employees receive an additional subsidy of 12 yuan. At the beginning of the year, a budget is prepared based on the above costs. Only in this way can it be ensured that the money is distributed.

We pay the heat allowance at one time, around 4,000 or so

It cannot be considered a safety production expense; it can only be regarded as a welfare expense or a union fee

If they are employees of your own organization, the expenses for heat prevention and cooling should be covered； If it’s the cost of the construction contractor, then there’s no need to mention it. Personal opinion; feel free to share.