Who declares the individual tax for labor dispatch personnel?

We sometimes use people with professional skills, such as installing equipment, and need technicians from other companies, which is what we call labor dispatchers. Who declared the tax of the labor dispatch personnel? Let me answer it for you, I hope it will help you.

Who will declare the individual tax of the labor dispatch personnel?

The wages of dispatched employees shall be declared by the employer as personal income tax. Labor dispatch employees establish labor relations with employers, not employers. His salary is paid by the employer, and the individual tax is also remitted by the employer.

Legal basis: Article 15 of the Interim Provisions on Wage Payment. The employing unit shall not deduct the wages of workers. Under any of the following circumstances, the employer may withhold the wages of the workers:

(1) Personal income tax withheld and remitted by the employer;

(2) The social insurance premium withheld and remitted by the employer and borne by the employee;

(3) The alimony and maintenance expenses required to be withheld by the court's judgment or ruling;

(four) other expenses that can be deducted from the wages of workers as stipulated by laws and regulations.

Types of labor dispatch

Labor dispatch is generally implemented in temporary, auxiliary or alternative jobs. Although Article 66 of the Labor Contract Law clearly stipulates that "labor dispatch is generally implemented in temporary, auxiliary or alternative jobs". However, this clause does not prohibit the implementation of labor dispatch in non-"three-sex" positions, which leads many employers to implement labor dispatch in various types of jobs and positions of various durations, and even use a large number of labor dispatchers in their main business positions. With the implementation of 1995 labor law, China has abolished the dual employment system of "regular workers" and "temporary workers". The abuse of labor dispatch has led to a new dual employment system. After the implementation of the Labor Contract Law, a new dual employment system of "regular employees" and "dispatched workers" appeared. In the employing unit, dispatched workers undertake front-line work and make the most direct contribution to the development of the enterprise, but they become' second-class' employees. Now there is a strange phenomenon' reverse scheduling'. After the implementation of the Labor Contract Law, some employers require formal contract workers to sign dispatch contracts with labor service companies and then send them back to their original jobs. Labor dispatch has become a way for some employers to evade the responsibilities of employers stipulated in the Labor Contract Law.

In foreign countries, it is mainly "project-based" dispatch or outsourcing, accounting for more than 70% of the entire labor dispatch market. In this form of outsourcing, jobs exist and end because of the establishment of the project, and the project cycle is usually around 12- 15 weeks. After the completion of the project, the post personnel will be sent by the labor service company to work in other companies' projects. Generally speaking, as far as posts are concerned, they are temporary, professional and auxiliary. For example, in Japan and Taiwan Province Province of China, more than 100 industries and posts are all listed, and dispatchers can only be used for posts within the scope. Otherwise, it is illegal to use dispatched workers. Zheng Yuanyuan, a professor at Tsinghua University Law School, also suggested that we should learn from Japanese and other countries' labor dispatch legislation and list the specific status of labor dispatch one by one in the law. To this end, he put forward two schemes: one is to list the specific positions of labor dispatch directly in the Labor Contract Law; Second, the authorization shall be stipulated by the State Council, and the post scope shall be defined when the Regulations on the Implementation of the Labor Contract Law is revised.

Benefits brought by labor dispatch to employers

Labor dispatch is especially welcomed by foreign-funded enterprises, advantageous enterprises and large state-owned enterprises for the following reasons:

1. helps to reduce the recruitment cost. By introducing employees through labor dispatch, the recruitment work can be completely completed by the labor service company, or most of the work in the recruitment can be completed by the labor service company, which can reduce a lot of recruitment expenses.

2. It is beneficial to reduce the training cost. By introducing employees through labor dispatch, the employer can complete the pre-job training of new employees together with the labor service company, and the labor service company is willing to cooperate with this work, and in this work, the employer can complete the training with less human and financial resources to meet the post requirements.

3. It is conducive to reducing wage expenditure. The low salary of employees introduced through labor dispatch is often regarded as an incentive system. Hard-working or well-behaved dispatched employees (also called laborers) can be turned into regular employees (employees who directly sign labor contracts with employers), which is also the trend of national policies. However, in actual employment, there are differences in wages and benefits between workers and regular employees. Workers generally do not enjoy the benefits and rewards of regular employees except normal wages, year-end double pay and statutory benefits.

This is a means of legal tax avoidance.

5. It is conducive to avoiding the risk of layoffs (especially the large-scale layoffs of employers). Once employers reduce the use of human resources for various reasons in the fierce market competition, employees with labor relations will inevitably lead to the dissolution of labor relations. This kind of rescission has certain legal mandatory provisions in procedure and economic compensation. For labor dispatch personnel, the employer may raise the management fee or both parties agree to pay a certain amount of remuneration. In the labor dispatch agreement, it is stipulated that the labor service company should bear most of the economic compensation responsibilities caused by layoffs, so as to achieve the purpose of transferring risks.

6. It is conducive to avoiding or preventing other risks in labor protection. The labor contract or special labor relationship is terminated due to the no-fault behavior of the laborer (such as incompetence, non-work-related illness, etc.). ) may have a negative impact on other employees. The professionalism and familiarity with the labor law of professional labor dispatch agencies (labor service companies) can effectively help employers get rid of the above difficulties, or the risks are resolved before they occur due to corresponding preventive measures.

7. It is conducive to the transformation of the functions of the human resources department of the employer, and professional labor security supervision is conducive to the effective use of human resources of the employer. Labor service companies can supervise employers from their own economic interests and professional awareness of labor security policies. Employees of professional labor service companies often have good professional skills and many years of labor security work background, which is beyond the reach of employers. Therefore, from standardizing and improving the employment system of employers, especially the human resources work in labor relations, labor service companies can play the role of consultants and guidance; It can better mobilize the enthusiasm of employees, and user units focus on the development of human resources and improve the core competitiveness of enterprises, so as to realize the effective utilization and rational allocation of human resources.

8. It is conducive to enhancing the flexibility of employers and loosening the labor legal protection.