What kind of contract does the average taxpayer need to open a 3% labor fee?

What kind of contract does the average taxpayer need to open a 3% labor fee?

If the general taxpayer of the labor dispatch company chooses the simple tax calculation method, it can only issue an ordinary VAT invoice with a collection rate of 3%.

The labor dispatch contract is a contract in which the actual employing unit and the labor dispatch company sign a labor dispatch agreement first, and then the labor dispatch company recruits employees to dispatch on behalf of the employing unit.

Generally, the term of labor dispatch contract should be more than 2 years, and the content should be clear about the employer, the dispatch period and the post.

General institutions will use dispatched personnel without staffing, but they need to employ people. The dispatched personnel belong to the human resources of the labor dispatch company, but not to the employees of the employing unit for the time being. When the employing unit has staffing, it can be converted into employees of the employing unit. However, they enjoy the same welfare and social insurance as the regular employees of the employer.

How to calculate the wages of labor dispatch personnel

1, the wages of labor dispatch personnel and the provision of social security and housing accumulation fund undertaken by enterprises.

Debit: main business cost

Loans: Payables-Wages

Other payables-social security (part paid by enterprises)

Other payables-housing accumulation fund (part paid by enterprises)

2. Pay the wages of dispatched personnel

Debit: Payables-Wages

Credit: Cash on hand

Other payables-social security, etc. (Social security and provident fund shall be borne by individuals)

Taxes payable-personal income tax (5000 yuan and personal social security can be deducted)

According to Article 3 of the Announcement of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Pre-tax Deduction of Wages, Salaries and Employee Welfare Expenses (State Taxation Administration of The People's Republic of China Announcement No.34, 20 15), the actual expenses incurred by an enterprise in accepting external labor dispatch shall be deducted before tax in two cases: the expenses paid directly to the labor dispatch company according to the agreement (contract) shall be regarded as labor expenses; The expenses paid directly to employees should be regarded as wage expenses and employee welfare expenses. Among them, the expenses belonging to wage expenses are allowed to be included in the total salary base of the enterprise as the basis for calculating and deducting other related expenses.

What kind of contract does the average taxpayer need to open a 3% labor fee? In the above article, we have introduced the types of labor contracts that ordinary taxpayers need to sign to provide services. For more information about the contracts that enterprises need to sign, we have introduced them in the above article, hoping to meet your needs.