How to solve the part-time tax social security of take-away and taxi platforms?

Is there any doubt about how to pay social security tax for part-time jobs on the platform? Many netizens who want to work part-time privately in the background, asking the platform how to calculate the tax and social security of part-time workers in this type of work. The following small series will share with you the information and understanding they have collected.

According to the labor cooperation relationship, people who run takeout and drive part-time actually know that they have not provided the platform with an expense invoice. Even if you run 10000 yuan a month and don't issue a dime invoice to the platform, the platform will issue a transportation service invoice to consumers. What about the platform cost? Individual taxes are also unlikely to be withheld according to labor remuneration. After all, such withholding is a bit heavy.

According to labor relations, it seems even more unreasonable. First of all, individual taxes are not deducted according to wages and salaries. After all, if it is deducted, the natural person tax system can be queried. And social security can't be solved under labor relations.

In order to find out this problem, Bian Xiao thinks that we should first look at the main forms of employment in enterprises at present.

1, full-time employment form

This form of employment is the most basic form of employment in China at present, and it is also a more traditional form of employment. Both the Labor Law and the Labor Contract Law define the characteristics of this kind of employment, and the laborers with whom employers form labor relations constitute the content of labor relations adjustment.

This form of employment is characterized by the strong protection of workers and the heavy cost burden of corresponding enterprises. Because signing a labor contract, you must pay social security, and it will also involve incidental expenses such as residual insurance, trade union fees and economic compensation.

According to the definition of "Accounting Standards for Enterprises No.9-Employee Compensation", employee compensation refers to various forms of remuneration or compensation given by enterprises in order to obtain services provided by employees or terminate labor relations.

Therefore, under the full-time employment, the enterprise labor cost accounting is carried out according to the employee salary standard. Of course, we can also see the cost burden of enterprises from accounting.

Obviously, the platform company has not adopted this way to deal with it, which is not reliable in cost, and there is no shadow of this way in actual implementation.

2. Form of part-time job

Part-time employment is a flexible employment mode, which breaks through the traditional full-time employment mode and makes up for the rigidity and limitations of full-time employment to some extent. Its skills can meet the needs of employers for temporary employment, reduce the cost of employment, and meet the job-seeking aspirations of some workers, thus promoting employment and the development of the new economy.

The Labor Contract Law defines the characteristics of this form of employment, which is more flexible than full-time, and the relevant parties are also composed of employers and workers, which also belongs to the adjustment of labor relations.

The biggest feature of part-time job is that it is a flexible form of employment, and the unit has no obligation to pay social security.

Social security is a major cost, so many companies are considering changing from full-time to part-time after paying social security to avoid social security costs.

However, it is worth reminding that part-time employment is strictly defined in the Labor Contract Law, such as:

① Working hours shall not exceed 4 hours per day and 24 hours per week;

(2) The time limit for paying wages shall not exceed 15 days and shall not be lower than the minimum hourly wage stipulated by the local authorities;

Those who do not meet the requirements may be identified as full-time employment, which harms the interests of workers themselves and is prone to labor disputes. From the perspective of protecting workers, enterprises are easy to close down under this planning, and then face the responsibility of paying double wages and paying compensation.

Part-time jobs are especially suitable for employment forms under the new economic format, such as anchor, express delivery, take-out and other platform-based enterprises, which can choose to use this method.

But it is easy to break through the boundary of employment, especially the problem of time. Many people who have run cars know that if they follow the employment term, they will not make any money at all.

Therefore, if the platform handles it in this way, it doesn't seem like it.

3, labor dispatch employment form

The Labor Contract Law and the Interim Provisions on Labor Dispatch define the characteristics of this form of employment, which is composed of labor dispatch companies, laborers and employers. The labor dispatch company signs a labor dispatch agreement with the employer to clarify the responsibilities and obligations of both parties. According to the needs of the employer, the labor dispatch company sends workers to work in the employer and accepts the management of the employer. Labor relations belong to the dispatching company (the same as full-time regulations), and the three parties bear joint liability.

It is worth noting that:

① The total number of workers occupied by dispatched workers shall not exceed10%;

② The positions of dispatched workers should be temporary, auxiliary and alternative.

After levying social security tax, many enterprises think that labor dispatch can smoothly avoid social security risks without having to bear social security. Actually, how can I put it? This is a transfer problem. Labor dispatch workers are not exempted from paying social security, but they are not paid directly by employers, because social security is paid by units that have established labor relations with employees, and social security of labor dispatch workers should be paid by labor dispatch companies.

But what role do you think labor dispatch plays? It is a company responsible for daily work, including the payment of wages and salaries, the collection and payment of social insurance, the signing, renewal and termination of contracts. They only charge a certain percentage for these jobs. If the employer does not pay the social security fee for it, it will never bear this part of the fee.

Let's take a concrete look at how labor dispatch collects money from enterprises.

Xiaoming is an employee sent by the labor dispatch company to Company A, and his salary in August 2008, plus various subsidies and bonuses, totaled 4,000 yuan. Assuming that social security is paid in proportion to the actual salary, the unit social security is 1000, and the personal part is deducted by 400, then Xiao Ming's actual salary is 3600 yuan.

The labor dispatch company charges a management fee of 5% of the wages payable.

The total amount that Company A needs to pay to the labor dispatch company is salary payable+company social security part+management fee, totaling 5200. Assuming that the employer does not pay this social security fee, the labor dispatch company will definitely not buy social security for Xiaoming and can't afford it.

Labor dispatch companies issue invoices to employers according to 5200, but it is not cost-effective for labor dispatch companies to pay taxes in full according to 5200 sales. After all, it is impossible to obtain input tax for wages and social security.

There is a provision on differential taxation of labor dispatch in Caishui 2065 438+06 47. Let me summarize it with pictures.

In other words, whether it is a general taxpayer or a small-scale taxpayer, when providing labor dispatch services, they can choose to tax the difference or the full amount. Differential taxation refers to the sales after deducting the wages and benefits paid by the employer to the dispatched employees and handling social insurance and housing provident fund for them.

However, after deducting this part, special invoices cannot be issued, and only ordinary VAT invoices can be issued.

The following is the method of invoicing, management fee special ticket and salary social security ordinary invoice. Of course, this is not the only way to invoice in real work.

Note: the presentation of the invoice has nothing to do with the amount of the case.

The deduction part is an ordinary VAT invoice.

Although the employer has no obligation to directly purchase social security for the labor dispatch employees, because after all, it has established a labor relationship with the labor dispatch company, but in fact?

Wool is on sheep. In the past, this kind of wind and fire wall set up by enterprises transferred all the risks to labor dispatch companies, but now it is actually not feasible, because for labor dispatch companies, this kind of risk has to be borne. Now, after social security is changed to tax collection, companies like labor dispatch are the key management objects themselves, and it is not so easy to transfer risks through them.

Therefore, if the platform manages personnel through labor dispatch, in fact, this problem is transferred to the dispatching company, which does not solve the problems of individual tax and social security in essence. That doesn't seem to be the case.

4. Cooperative relationships such as labor service/outsourcing/joining.

This mode of cooperation is clearly stipulated in the Contract Law, which emphasizes the equality of both parties and stipulates the responsibilities and contents of both parties through agreement. Both parties can be legal persons or natural persons, which are civil contracts.

This is what many tax companies are doing at present, and tax planning is carried out by transforming labor relations into cooperative relations and changing employment relations.

Part of the business or functional work in the company is outsourced to relevant institutions or individuals, who will arrange their own personnel to complete the corresponding business or functional work according to the requirements of the enterprise.

In fact, labor outsourcing is a big concept, and there is no corresponding tax item in the notes of No.36 document. How to see which tax item a labor service outsourcing belongs to depends on the requirements of different outsourcing businesses.

If the outsourcing of labor services is contracted out to Jian 'an industry, which is essentially subcontracting of construction services, it will be taxed at the construction tax rate of 9%. If the labor service is outsourced to mechanical processing, it belongs to outsourcing, and the tax is calculated according to the processing, repair and replacement tax rate 13%. Other labor outsourcing belongs to human resources service tax, and the tax rate is 6%.

Labor outsourcing and labor dispatch are different. Labor dispatch provides dispatching workers, and labor subcontracting provides all labor services for a relatively independent project.

Labor dispatch only provides the agreed number of dispatched workers, and the workload completed by dispatched workers has nothing to do with the labor dispatch company;

For labor subcontracting, the employer needs the subcontracting company to complete the agreed "workload" for himself. As for how much labor the contractor uses, it has nothing to do with the employer.

Labor dispatch is a labor dispatch contract, and the settlement method is the number of employees multiplied by the unit price; Labor subcontracting is a labor subcontracting contract, and the settlement method is to multiply the completed engineering quantity by the unit price.

For example, the company finds a unit to help manage the warehouse. I don't care how many people you send, I only sign a contract with you for this service. Your job is to manage the warehouse according to the contract. As for when your people go to work and how to arrange their work, I am not responsible.

In fact, this is a kind of labor outsourcing, which belongs to human resources services and is taxed at 6%.

The invoice is shown in the figure.

But we know that these labor service companies are actually involved in employment, and their employees have not actually solved the problems of individual tax and social security.

But if he no longer hires, what about each individual as a partner? For example, if each individual is self-employed, can we solve the problems of individual tax and social security by approving individual tax and paying social security flexibly? So individuals can invoice the platform to solve the problem of cost invoice?

Of course, it seems that sports car owners didn't do it either. I haven't seen anyone write a personal invoice. Do you believe that there are so many sports cars in the country, how inefficient is it?

Then can there be a special company to operate this thing? That is to help these drivers do this. This specialized company undertakes the business of the platform, subcontracts it to each driver, and then helps drivers to deal with personal cost tickets, individual taxes and social security issues in batches, such as registering these drivers as self-employed in batches, and solving their own costs by approving individual taxes and paying social security flexibly.

How can take-away and taxi platforms solve these problems under the new state of new industries? All the above are Bian Xiao's personal thoughts, for reference only. Of course, I also want to know how the finance of the platform company solves these problems. Please also share it with the industry.