Hubei resumed work after the Spring Festival holiday.
Some people said they didn't want to go to work.
Others are looking forward to it.
That "red envelope for starting work".
"Red envelope for starting work" is also called "starting profit".
It is the day when the company restarts work after the Spring Festival.
In order to get off to a good start.
Red envelopes delivered to employees.
There are both physical and online red packets.
There are even random lotteries.
So here's the problem-
Is the red envelope a salary?
It depends on whether the red envelope money is paid from the company or the boss's personal expenses.
*Do I have to pay individual income tax for the red envelopes that are issued?
The State Administration of Taxation's "Notice on Strengthening the Administration of Individual Income Tax Collection and Administration of Online Red Envelopes" pointed out:
Individuals who obtain cash online red envelopes distributed by enterprises shall calculate and pay individual income tax according to the incidental income items, and the tax shall be withheld and paid by the enterprise distributing online red envelopes.
Non-cash online red envelopes distributed by an individual and used to purchase the goods (products) or services of the enterprise, including various consumption vouchers, vouchers, vouchers, coupons, etc., as well as the cash online red envelopes returned by the enterprise due to the purchase of the enterprise's goods or services up to a certain amount, belong to the first discount or discount for the sale of goods (products) or services provided by the enterprise, and are not subject to individual income tax.
The cash online red envelopes distributed between individuals are not taxable income as stipulated in the Individual Income Tax Law and are not subject to individual income tax.
It can be seen that individuals who obtain cash online red envelopes distributed by enterprises shall calculate and pay individual income tax according to their accidental income, and the tax shall be withheld and paid by the enterprise that distributes the red envelopes, but the cash online red envelopes between individuals are not taxed.
Recently. Labor disputes caused by "red envelopes for starting work".
Minority. Case 1: Can "Red Envelopes" Replace Overtime Pay? No!
Chef Wang, a chef at a restaurant in Yuexiu District, Guangzhou, said that there is no overtime pay for overtime during the Spring Festival, but the boss will send a letter of "Li Shi" to anyone who works overtime, "I don't know if this is counted as overtime pay."
Legal Interpretation. Article 40 of the Labor Law stipulates that an employer shall arrange leave for employees during the following holidays in accordance with the law: New Year's Day, Spring Festival, International Labor Day, National Day and other holidays stipulated by laws and regulations.
Article 44 of the Labor Law stipulates that under any of the following circumstances, the employer shall pay wages and remuneration higher than the wages of the employee for normal working hours according to the following standards:
If a worker is arranged to work longer hours, he shall be paid a wage remuneration of not less than 150% of his wages;
If the worker is assigned to work on a rest day and cannot arrange a compensatory break, he shall be paid a wage remuneration of not less than 200% of the wage;
If an employee is assigned to work on a statutory holiday, he or she shall be paid a wage remuneration of not less than 300 percent of his wages.
Article 91 of the Labor Law stipulates that if an employer refuses to pay wages and remuneration to an employee for extended working hours, the labor administrative department shall order the employee to pay wages and remuneration and economic compensation, and may also order the payment of compensation. It can be seen that the payment of overtime pay in accordance with the law is a legal obligation of the employer and is mandatory, and failure to perform the obligation will be punished by law.
"Red envelopes" can only be counted as a kind of reward from the boss to employees, which is equivalent to bonuses and other benefits, which are dispensable and not restricted by law. Therefore, it is obviously illegal for the employer to issue red envelopes (laisee) in lieu of overtime pay.
Case 2: Asking for a "red envelope for starting work" across departments? Beware of disciplinary violations!
On the first day of work after the Spring Festival, Xiaoshan and her colleagues swept the building floor by floor, and gained a lot of gains, asking for more than 20 "red envelopes".
The next day, she received a "penalty notice" from the company's personnel department, saying that she "violated the company's "employee code" in violation of the company's "employee code" on the situation of 'leaving his post without permission', which is a minor violation, and she was given a warning and fined 50 yuan.
Legal Interpretation. If the rules and regulations have clear provisions on labor discipline, employees must abide by them, otherwise it is a violation of labor discipline. The above-mentioned companies dealt with Xiaoshan in accordance with the "Employee Code", which is within the scope of the rules.
It should be pointed out that the law does not give the employer the right to impose a fine, so the company's "deduction of 50 yuan" in the incident is suspected of violating the law.
Case 3: Asking for a "red envelope for starting work"? Beware of being fired!
Li and the three worked as security guards in a company in Xihu Information Industrial Park, Shilong Town, Dongguan, and lost their "jobs" because they asked for red envelopes "too much".
During the Spring Festival, Li and the three took advantage of their duty duties to forcibly ask for red envelopes from suppliers and customers who entered the factory to do business, which seriously affected the company's image. Based on the various performances of the three people, the company made the decision to dismiss.
Legal Interpretation. Everything must be done in moderation, and so is profiteering. Li and the three pestered others to ask for red envelopes, and their behavior was obviously "excessive". As an employer, you have the right to persuade and educate.
As to whether this kind of behavior reaches the level of "dismissal", it should be judged by looking at its rules and regulations. If the company did not have a specific system to clarify it, and could not prove that it "seriously affected the company's image", it was obviously inappropriate to dismiss Li and others, and it would also violate the relevant provisions of the Labor Contract Law.
Case 4: Do the agreed "red envelopes for starting work" have to be honored? It should be implemented in accordance with the rules and regulations!
In order to encourage returning migrant workers to return to work on time and ensure the smooth start of the factory, a company in Dongguan has formulated a relevant system, making it clear that "anyone who goes to work on time on the factory after the Spring Festival can get a 'start profit' of 300 yuan with a return ticket".
Xiao Wang did not return to his hometown during the Spring Festival, and on the day of the start of the factory, he came to work in the workshop early, but when he asked for "the start of work", the factory director gave a red envelope of 10 yuan. Xiao Wang was puzzled, and the factory director said, "You haven't returned to your hometown, you can't enjoy 300 yuan."
Legal Interpretation. The red envelope is not a mandatory benefit, and if the enterprise agrees with the rules and regulations, it should be followed. The company has made a clear system for the issuance of "start-up profits", but it is not humane enough and is easy to stimulate contradictions.
"Red envelope for starting work" is a happy thing to motivate employees, and employers and workers should abide by relevant regulations, so as not to let good things become farce!
*: Hubei Provincial Federation of Trade Unions).
Editor: Wang Rongfei].
*: Hubei Provincial Federation of Trade Unions).