Is the heating property fee the salary of the person in charge of the enterprise? Is it legal?

Legal. The heating expenses and property subsidies paid by enterprises belong to the expenses paid for employees' housing, which can be used as employee welfare expenses and deducted before tax in accordance with relevant regulations. It is clear that the subsidies for heating and property fees issued by enterprises can be deducted before tax according to regulations, but those who have implemented monetization reform and paid heating and property fees as wages and salaries will not be reimbursed.