How can the labor dispatch company make an account if it overcharges the social security fee?

How can the labor dispatch company make an account if it overcharges the social security fee?

Labor dispatch companies cooperate and employees pay social security. According to Article 59 of the Labor Contract Law, the labor dispatch unit shall conclude a labor dispatch agreement with the unit that accepts employment in the form of labor dispatch. The labor dispatch agreement shall stipulate the number of dispatched posts and personnel, the dispatch period, the amount and payment method of labor remuneration and social insurance premiums, and the responsibility for violating the agreement. Article 8 of the Interim Provisions on Labor Dispatch stipulates that labor dispatch units shall dispatch laborers according to state regulations and labor dispatch agreements.

Since it is paid by the labor service company, your company will give the money to the labor service company, and the labor service company will invoice you. When receiving the invoice, borrow: management fee (or other cost items) and loan: bank deposit.

How to withhold personal income tax from labor dispatch

Labor dispatch, on the one hand, reduces the training cost of employment enterprises and avoids the risk of layoffs; On the other hand, it enhances the flexibility of employing people. Therefore, it is favored by employers. Then, who will withhold and pay the personal income tax of the labor dispatch workers? How to buckle it?

1. Under normal circumstances, the wages of labor dispatchers are transferred from the employing enterprises to the dispatching enterprises, and then uniformly distributed to the labor dispatchers by the dispatching enterprises.

The Labor Contract Law of People's Republic of China (PRC) stipulates: "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 dispatched personnel are the "people" of the labor dispatch enterprise, not the employees of the employing unit. Generally speaking, it is the labor dispatch company that spends the cost to support its employees and send them to work.

According to Article 8 of the Individual Income Tax Law, "individual income tax shall be paid by taxpayers and withheld and remitted by enterprises or individuals who pay the income". Therefore, the personal income tax of labor dispatch personnel is withheld and remitted by the dispatching enterprise according to the wage income.

2. Both dispatching enterprises and employing enterprises pay wages. How to withhold individual tax?

There is another situation. In addition to transferring money from the employing enterprise to the dispatching enterprise, the dispatching enterprise will also pay wages to the dispatched personnel, and the employing enterprise may also pay overtime, bonuses, benefits, etc. What should I do when both the dispatching enterprise and the employing enterprise pay wages?

This kind of situation actually belongs to the situation that an individual obtains wages and salary income from two or more places. Individuals should, in accordance with the regulations, choose the competent tax authorities where they work and work, and declare and pay taxes themselves, and settle their personal income tax on their wages and salaries.

How can the labor dispatch company make an account if it overcharges the social security fee? Labor dispatch companies withhold and remit social insurance for employees. Please refer to our introduction in the above article for relevant accounting treatment. The social security fees overcharged by the labor dispatch company need to be returned to the other party. For more exciting accounting information, please keep an eye on our website update.