Strict investigation begins!
A number of labor companies were investigated!
Recently, labor service companies in many places have been fined:
Labor service companies frequently have accidents, not only labor dispatch employees, but also temporary workers, Xi students, probationary employees, etc., once not handled properly, the tax-related risk is extremely great!
What is Labor Dispatch?
What are the precautions?
1. What isLabor dispatch?
Labor dispatch refers to the signing of a labor contract between the dispatching agency and the dispatched worker, dispatching the worker to other employers, and then the employer pays the fees to the dispatching agency.
2. What are the precautions for labor dispatch?
Temporary workers, Xi students, probationary periods, labor dispatch workers
Do I need to pay social security?
Basically, every company will have temporary workers, Xi students, probationary employees, and labor dispatch workers, do enterprises need to pay social security for them?Many people have misconceptions!Let's answer them one by one.
OnePart-time (part-time).
Whether temporary workers need to pay social security or not should be divided into the following three situations:
situation1: Signed a labor contract and paid labor remuneration on a regular basis.
This situation forms an employment relationship and social security should be paid.
situation2: No labor contract has been signed, but in fact it constitutes an employment relationship.
This situation also forms an employment relationship, which should be subject to social security. How to determine whether an employment relationship is constituted in essence should be determined with reference to Articles 1 and 2 of No. 12 [2005] of the Ministry of Labor and Social Affairs.
situation3: Sign a labor contract, which is a service relationship.
In this case, social security is not paid.
2. Xi students
Actual Xi period: It mainly refers to the fact that students use their spare time to Xi in the unit, which is not regarded as employment, has not established labor relations, and does not need to sign a labor contract, so the actual Xi of students do not need to pay social security for them.
Policy basis: Opinions of the Ministry of Labor on Several Issues Concerning the Implementation of the Labor Law of the People's Republic of China (Lao Bu Fa No. 1995 309).
3. Probationary period
According to the relevant provisions of the Labor Contract Law, the probationary period is included in the term of the employment contract. If the labor contract only stipulates a probationary period, the probationary period shall not be established, and the period shall be the term of the labor contract.
Therefore, employees should also pay social security during the probation period.
In addition, according to the Social Insurance Law, the employer shall pay social insurance within 30 days from the date of employment.
4. Labor dispatch
Normally, the social security of dispatched workers is paid by the dispatching unit
In the case of non-local dispatch, social security shall be paid in accordance with local regulations in the place where the employing unit is located;
If there is a branch in the employing unit, the branch shall handle the insurance formalities, and if there is no branch, the employing unit shall handle it on its behalf.
It should be noted that the employer should pay for the dispatch workerWorkers' compensation insuranceThis point should not be ignored by enterprises!According to the provisions of the Labor Contract Law, once a dispatched worker appears, the employer shall be jointly and severally liable!
Temporary workers, Xi students, probationary periods, labor dispatch workers
Is it a salary or a remuneration for services?
Is the remuneration of temporary workers, Xi workers, and labor dispatch workers wages or labor remuneration?This is related to the pre-tax deduction voucher of the enterprise, and may also affect the withholding and payment of individual income tax.
1. Temporary workers (part-time).
Again, the focus is on distinguishing between labor relations and service relations.
The pre-tax deduction of labor relations on the wage table can be used as the basis for the total wages and salaries of the enterprise, and as the basis for calculating the deduction of welfare expenses and other related expenses. Individual income tax is withheld and paid according to "wages and salaries".
If the labor contract is signed, it is necessary to deduct the labor invoice issued by the other party before tax, and withhold and pay the individual income tax according to the "labor remuneration".
2. Xi students
For Xi remuneration, personal income tax is withheld and paid according to the "income from labor remuneration", but whether it is necessary to issue an invoice for labor expenses for pre-tax deduction has always been controversial.
Cai Shui 2016 No. 36 stipulates that the services provided by students on a work-study program are exempt from VAT, and the items exempt from VAT require the tax bureau to have difficulty in implementing them in practice. Can the company use payroll to deduct before tax?It is advisable to consult with the competent local tax authority.
3. Probationary period
The wages of employees during the probation period shall be deducted before tax in documents such as wage schedules, and individual income tax shall be withheld and paid according to "wages and salaries".
4. Labor dispatch
Labor dispatch should distinguish between two situations:
situation1: The contract stipulates that the fee will be paid directly to the labor dispatch company.
It should be treated as a labor expense and deducted before tax according to the labor fee invoice issued by the dispatching unit.
situation2: The contract stipulates that the fee will be paid directly to the employee.
It should be used as an expense for wages and salaries and employee benefits. Among them, the expenses that belong to wages and salaries are allowed to be included in the base of total wages and salaries, as the basis for calculating the deduction of welfare expenses and other related expenses.
Strict investigation begins!What does the tax bureau check?
How to check?How can companies prevent it?
1. Whether the labor service company has the labor dispatch qualification
According to the Labor Law and the Measures for the Implementation of the Special Administrative License for Labor Dispatch, a labor service company must meet the conditions in terms of registration costs and apply for the Labor Dispatch Business License before it can engage in labor dispatch business and issue labor dispatch invoices.
2. Whether the remarks column of the invoice issued by the labor service company is compliant
For example, according to the provisions of Announcement No. 23 of 2016 of the General Administration of the People's Republic of China, if an invoice for construction services is issued, the name of the county (city, district) where the construction service occurs and the name of the project should be indicated in the remarks column of the invoice.
3. Whether the flow of funds, invoices, contracts and services is consistent
Here, the focus is on checking whether the remarks column on the labor invoice issued by the labor service company to the construction enterprise indicates the words "including the general contractor of the construction enterprise paying the wages of migrant workers through the special account for migrant workers' wages".
4.The specific calculation standards for the wages and remuneration of labor personnel
It includes the wage calculation standard, the specific work of the labor personnel and the assessment documents issued accordingly.
5. Proof of payment of wages in cash
This includes the time, place, sender, contact person, and workflow for verifying the identity of the recipient.
6. Check the actual business premises
Whether the industrial and commercial registered address is consistent with the actual business address.
Under strict inspection, how should enterprises take precautions?
1. Strengthen the audit of labor dispatch companies
Review the business scope, scale, whether there is labor dispatch qualification, etc.
2. Strengthen invoice review
Whether the invoice is consistent with the actual business (invoice content, quantity, amount, quotient, etc.), whether the invoice remarks column meets the requirements, etc.
3. Strict reimbursement system
Invoice reimbursement should not only be accompanied by an invoice, but also some materials (such as contracts, payment vouchers, etc.) that prove that the business has really occurred.
4. Bank transfer is adopted
Note that bank transfer must be used, which is a very important point for the tax bureau to judge the authenticity of the business!
*:This article was compiled and published by the provincial tax department, material**:State Administration of Taxation, Xiao Yingyan Tax,The first classroom of finance, the tax lecture hall, the plum song lecture on tax, the tax desk, the financial manager, the tax manager, etc. The content is only for the purpose of learning and Xi communication. If there is anything wrong, please contact us to delete it.
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