Do retired employees need to issue labor invoices after re-employment?

Retired employees do not need to issue service fee invoices after re-employment.

According to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2012 15.

I. Pre-tax deduction of seasonal workers, temporary workers and other expenses

The actual expenses incurred by an enterprise in hiring seasonal workers, temporary workers, interns, retirees and accepting external labor dispatch shall be divided into wages and salaries and employee welfare expenses, which shall be deducted before enterprise income tax in accordance with the provisions of the enterprise income tax law. Among them, wages and salaries are allowed to be included in the total wages and salaries of enterprises as the basis for calculating and deducting other related expenses.

Therefore, the newly recruited retired employees' wages can be directly recorded, and there is no need to invoice the service fee.