What is the difference between labor dispatch and labor subcontracting and professional subcontracting?

"Teacher, can I give someone a service charge invoice? Are you qualified to limit? "

Friends often ask such questions, and friends often confuse the meaning of "labor subcontracting" and "labor dispatch". As two common forms of employment, it is necessary for us to understand the business essence they refer to, and then choose a more suitable way to meet the different employment needs of enterprises.

Conceptual difference

1, labor dispatch

Labor dispatch should distinguish between the sender and the dispatched party. The dispatching party is a dispatching organization, and its business is to dispatch employees who have signed labor contracts with themselves to other units to provide services agreed by both parties in advance.

The dispatched party is actually a unit with real employment needs, accepting personnel provided by labor dispatch companies and organizing on-site work.

According to the Labor Contract Law of People's Republic of China (PRC), "the labor dispatch unit is the employing unit referred to in this Law and shall fulfill the obligations of the employing unit to the laborers."

Therefore, the labor relations of the dispatched personnel do not change with the dispatching behavior, and they are always employees of the labor dispatching unit, and their responsibilities such as wage payment, tax declaration and social security payment belong to the dispatching unit rather than the dispatched unit.

2, construction service outsourcing is usually divided into two types:

1) professional subcontracting

2) Labor subcontracting

Professional subcontracting is generally to split the total amount of the project, and professional subcontractors are usually contractors and contractors.

Labor subcontracting generally refers to the contractor, that is, the contractor does not package materials, or the contractor only packages some auxiliary materials and auxiliary machines, mainly to organize personnel to provide construction services.

In addition to the above two, the general "labor outsourcing" belongs to the category of "human resource outsourcing". In order to save management time and energy, many enterprises will outsource some or all of their personnel management and work to external service organizations. After outsourcing, employers only need to check and accept the work results, which can save energy in strategic layout or other business expansion and avoid wasting time in forming teams in unfamiliar areas.

Simply explained, labor dispatch is to send its own personnel to the employer to provide services, the essence of which is to export "people"; On the contrary, the essence of labor outsourcing is outsourcing "live", and contractors organize their own personnel and are responsible for providing the final work results and earning money from their work.

Contract level difference

1, labor dispatch contract

The actual employer and the labor dispatch company first sign a labor dispatch agreement, and then the labor dispatch company recruits employees instead of the employer to dispatch. The term of a labor dispatch contract should generally be more than 2 years, and the content should be clear about the employer, the dispatch period and the post.

2, labor subcontracting contract

Also known as "labor contract cooperation agreement" and "engineering contract", the specific scope and requirements of services should be defined according to different categories of contracted work, and the payment progress can be linked according to the progress of services. At the same time, the charging method and staffing can be clearly stipulated in the contract in advance, and the most important thing is to include acceptance criteria and acceptance nodes to ensure the orderly and efficient development of outsourcing services.

. tax analysis

1, VAT-labor dispatch

First of all, we must first understand that the charging forms of labor dispatch contracts are generally divided into two categories:

1) According to the package price in the contract, directly charge the total cost of labor dispatch;

2) Labor dispatch expenses, wages, welfare and social security expenses of dispatched workers are agreed in the contract respectively;

According to Caishui [2065438+06] No.36, the applicable VAT rate for labor dispatch service is 6%. In addition to Circular No.36, the value-added tax policy for labor dispatch services can be found in Article 1 of Caishui [2016] No.47 "Notice on Further Clarifying and Comprehensively Pushing Forward the Pilot Labor Dispatch Service and Toll Road Toll Deduction Policy":

(1) When providing labor dispatch services, general taxpayers can calculate and pay VAT based on the total price and extra-price expenses obtained as sales in accordance with the relevant provisions of the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2016] No.36); You can also choose to pay taxes according to the difference. The total price and extra-price expenses obtained in this way, after deducting the wages and benefits paid by the employer to the dispatched employees and handling social insurance and housing accumulation fund for them, are regarded as sales, and the value-added tax is calculated and paid at the rate of 5% according to the simple tax calculation method.

(II) Small-scale taxpayers who provide labor dispatch services can pay VAT at the rate of 3% according to the relevant provisions of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2065438+06] No.36), taking the total price and extra-price expenses obtained as sales, and according to the simple taxation method; You can also choose to pay taxes according to the difference. The total price and extra-price expenses obtained in this way, after deducting the wages and benefits paid by the employer to the dispatched employees and handling social insurance and housing accumulation fund for them, are regarded as sales, and the value-added tax is calculated and paid at the rate of 5% according to the simple tax calculation method.

According to the above tax laws and policies, the value-added tax treatment of labor dispatch companies is as follows:

Attention should be paid to when issuing invoices:

Taxpayers who choose to pay the differential tax shall charge the employing unit for paying the wages and benefits of the dispatched employees and handling social insurance, housing accumulation fund and other expenses, and shall not issue special invoices for value-added tax, but may issue ordinary invoices.

2. VAT-labor outsourcing

1) professional subcontracting

2) Labor subcontracting

For subcontracts of specific disciplines, such as selling self-produced goods and providing construction services, invoices for goods sales (13%) and construction and installation (9%) shall be issued respectively. In accordance with the provisions of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.42 (20 18), general taxpayers should separately account for the sales of machinery and equipment and installation services while selling their own machinery and equipment. Installation services can be taxed according to the simple tax calculation method provided by Party A, and 3% invoices can be issued for the construction and installation parts. The billing code of professional subcontracting is "Construction Service", and the details can be selected from "Project Payment", "Progress Payment" and "XX Subcontract Payment".

Labor subcontracting will choose the simple tax calculation method. The invoices issued are "* construction services * labor costs", "construction services * labor costs" and "construction services * installation costs" respectively. The code abbreviation is the same as that of the general contractor and professional subcontractor, both of which are "construction services". The suffix details can be filled in according to the actual situation.

In addition, you need to pay attention to the filling of the remarks column of the invoice, and the requirements are as follows:

3. Personal income tax

The labor dispatching party shall pay social security for the employees and withhold and remit personal income tax according to the employees' wages and salaries.

Whether it is labor subcontracting or professional subcontracting, enterprises should clearly distinguish whether the personnel providing services belong to their own units or contractors. Under normal circumstances, employees of this unit should declare individual taxes and pay social security.

Qualification restriction

1) Labor dispatch qualification

"According to the relevant laws and regulations, to apply for the operation of labor dispatch business, the following conditions shall be met:

(a) the registered capital of not less than 2 million yuan;

(2) Having a fixed business place and facilities suitable for conducting business;

(3) Having a labor dispatch management system that complies with the provisions of laws and administrative regulations; (4) Other conditions stipulated by laws and administrative regulations. "

2) Professional subcontracting and labor subcontracting

Generally speaking, both professional subcontracting and labor subcontracting require qualifications. According to the relevant provisions of the Construction Law, the sub-projects of the general contractor can only be subcontracted to subcontractors with corresponding qualifications (professional subcontracting levels are divided into Grade I, Grade II and Grade III according to different categories). If subcontracting is adopted, it should also be subcontracted to construction labor service enterprises with labor qualifications (regardless of labor qualifications).