What taxes do labor outsourcing employers have to pay? Taxable turnover is the total amount of price and extra-price expenses charged by the labor service company to the employer, MINUS the wages charged and transferred from the labor force and the social insurance and housing accumulation fund paid for the labor force. Attachment: The labor service company accepts the entrustment of the employer and arranges the labor force for it. Where the employer pays the wages and social insurance (including pension insurance, medical insurance, unemployment insurance, industrial injury insurance, etc.) payable to the labor force in a unified manner. ) and housing provident fund, the taxable turnover is the balance of all extra-price expenses charged by the labor service company to the employer MINUS the wages collected and transferred to the laborers and the social insurance and housing provident fund paid for the laborers. What is the tax rate of general taxpayers' labor outsourcing companies? Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Further Defining and Comprehensively Pushing Forward the Policy of Deduction of Labor Dispatch Service and Toll Road Toll in the Pilot Reform of Value-added Tax (Caishui [2016] No.47): Labor Dispatch Service Policy General taxpayers provide labor dispatch services in accordance with the relevant provisions of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Pushing Forward the Pilot Reform of Business Tax to VAT (Caishui [2016] No.36). You can also choose to pay taxes according to the difference. The total price and extra-price expenses obtained in this way, after deducting the wages and benefits paid by the employer to the dispatched employees and handling social insurance and housing accumulation fund for them, are regarded as sales, and the value-added tax is calculated and paid at the rate of 5% according to the simple tax calculation method. Taxpayers who choose to pay the differential tax shall charge the employing unit for paying the wages and benefits of the dispatched employees and handling social insurance, housing accumulation fund and other expenses, and shall not issue special invoices for value-added tax, but may issue ordinary invoices. Labor dispatch service refers to the service that a labor dispatch company sends employees to the employing unit to accept the management of the employing unit and work for it in order to meet the various flexible employment needs of the employing unit. I hope you can have a deeper understanding of the related issues of labor outsourcing through the above contents. If your situation is complicated, this website also provides online consultation service for lawyers, and you are welcome to make legal consultation.
Legal objectivity:
Article 58 of the Labor Contract Law of People's Republic of China (PRC) * * * The labor dispatch unit is the employing unit referred to in this Law and shall perform the obligations of the employing unit to the laborers. The labor contract concluded between the labor dispatch unit and the dispatched worker shall not only specify the matters specified in Article 17 of this Law, but also specify the employing unit, dispatch period and post of the dispatched worker. The labor dispatch unit shall conclude a fixed-term labor contract with the dispatched workers for more than two years, and pay the labor remuneration monthly; During the period when the dispatched workers are not working, the labor dispatch unit shall pay the labor remuneration monthly according to the minimum wage standard stipulated by the local people's government.