Recently, Jin Minghui financial tax to private message:
Let's take a look at the official answer of the tax bureau with Jin Minghui Finance and Taxation!
The tax bureau is clear!
Temporary workers are taxed according to this!
Question content::
The aunt who cleaned the company did not sign a labor contract with the companyAs a temporary worker, I pay my salary regularly every month, how to declare the individual income tax for this part of the salary, whether it is declared according to wages and salaries, or according to labor remuneration, and whether I need to issue a labor invoice according to labor remuneration?
The IRD replied:
According to the response of the tax office,To summarize it for you as follows:
The company has signed a labor contract with a zero-hour employee, or the labor relationship has been established although the labor contract has not been signed
Among them, the criteria for the establishment of labor relations are as follows:
The company has not signed a labor contract with a temporary worker, but only a labor relationship
Do temporary workers need to pay social security?
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.
Expenses incurred by the company in hiring temporary workers
How are deductions calculated?
How to deduct the expenses paid by the company for temporary workers before tax needs to be considered from two aspects:
1. There is an employment and employment relationship (labor relationship) between a temporary worker and an enterprise
Summary:If the expenses incurred by the company in employing temporary workers belong to the expenses of wages and salaries, they shall be deducted as wages and salaries, and shall be allowed to be included in the base of the total wages and salaries of the enterprise, as the basis for calculating the deduction of other related expenses; If it is an employee welfare expense, the part within 14% of the total salary is allowed to be deducted.
2. There is no employment and employment relationship between a temporary worker and an enterprise (labor service relationship).
1.Conditions that must be met for the pre-tax deduction of expenses incurred by enterprises in hiring temporary workers.
(1) An invoice is required
Tips: Announcement No. 28 of 2018 of the State Administration of Taxation stipulates that the expenditure items incurred by enterprises in China are VAT taxable items, and their expenses shall be deducted from tax with invoices (including invoices issued by the tax authorities in accordance with the regulations).
(2) A personal receipt is required
Tips: To pay for individual sporadic expenses below 500 yuan (or 500 yuan per day), no invoice is required, and it can be deducted before enterprise income tax with a personal receipt issued by a natural person. The personal receipt should contain the name of the receiving entity, the individual's name and ID number, the expenditure item, the amount received and other relevant information.