The Tax Treatment For Temporary Workers Is Different.

According to the needs of production and operation, enterprises sometimes need to hire temporary staff.

There are mainly two forms of temporary staff: one is temporary staff with "employment relationship".

Usually refers to the long-term or seasonal employment of some temporary workers engaged in production and operation.

The other is temporary workers who are "non employment relations".

Usually, enterprises belong to those who accept outside the company to provide labor services.

To be precise, "non employment relations" personnel can not be called "temporary staff", but traditionally, two types of personnel are collectively referred to as "temporary staff".

Two types of temporary staff have different tax treatment.

Some enterprises are often recognized by the tax authorities as non employees because of their operational mistakes, resulting in tax losses.

Since the "non employment relationship" personnel provide temporary services to enterprises, the taxpayers who belong to the business tax shall issue invoices to the tax authorities after providing labor services, and pay business tax, urban maintenance and construction tax and educational fees according to the regulations.

The official invoices issued by the tax authorities shall be accounted for as original vouchers, and the service charges shall be paid.

If each income is above 800 yuan, the enterprise should withhold the individual income tax payable according to the item of "remuneration for remuneration for services".

When calculating enterprise income tax, this part of labor expenditure can be deducted according to the regulations.

In accordance with the fourth provision of the detailed rules for the implementation of the Provisional Regulations on business tax, the employees employed by units or individual operators provide taxable services to their units or employers, and do not belong to the category of business tax to provide taxable services, and no business tax is imposed.

Due to the existence of employment relationship, the enterprise's payroll for temporary staff can be accounted for on the basis of self-made vouchers (wage forms) as legitimate original vouchers.

When the monthly salary of temporary personnel exceeds the exemption amount stipulated in the tax law (monthly income is 800 yuan), the enterprise should withhold personal income tax on the basis of the item "wages and salaries".

According to the nineteenth provision of the pre tax deduction method for enterprise income tax (No. 2000 of national tax [84]), "employees who work in the enterprise or have employment relationship with them include regular workers, contract workers and temporary workers.

"It can be seen that when calculating the enterprise income tax, the provisional staff will also be used to calculate the number of workers who pay wages.

For example, a company employs three staff members from outer armor, B and C to carry out product publicity for enterprises and calculate remuneration according to the amount of publicity materials distributed.

A month later, a, B, C 3 people earned 3000 yuan, 4000 yuan and 5000 yuan respectively.

When the company pays the labor cost, it will be paid out in the form of the temporary payroll.

After the inspection of the tax authorities, it is considered that the three personnel belong to the personnel outside the enterprise. The invoices should be invoiced to the tax authorities, and the company's actions are considered to be "invoices not obtained according to the regulations" in the invoice management measures of the People's Republic of China. The decision to impose a fine of 5000 yuan on the company.

The company believes that the Three Party A, B and C belong to the employees of the enterprises, and the temporary salary scale belongs to the legal original voucher.

The key question in handling the above cases is whether there is "employment" relationship between the enterprises and the outside staff.

If there is no "employment relationship", the practice of the tax authorities is correct.

If there is a "employment relationship", it shows that the company's reasons are correct and should not be punished.

How should we define "employment relationship" and "non employment relationship"?

Formally, the establishment of employment relationship must be signed through a unit and an individual.

Conversely, "employment" which has not signed a labor contract is regarded as "non employment".

In essence, the work income of temporary personnel with the nature of employment relationship is the income from non independent personal services, and the income derived from them belongs to wages in nature, rather than the labor income of employment personnel, belonging to the income obtained by independent individuals in freelance employment, and the income earned is purely a kind of labor remuneration.

In terms of time, employment is more long-term or at least for some time, rather than employment is temporary and one-off.

From the way of providing labor services, the employment of employees is often carried out in the employment enterprise, sometimes according to the requirements of the employed enterprise, in the designated place and space, rather than employment is not necessarily, according to their own wishes, can be employed in the enterprise, or can not be employed in the enterprise.

In practical work, we should distinguish between "quot" and "employment relationship" and "non employment".

If a labor contract is signed between an enterprise and a temporary employee, it is regarded as a temporary person in the legal sense, otherwise it will be regarded as a temporary non enterprise member.

It is common for enterprises to employ temporary staff.

If there is a substantive employment relationship, enterprises should pay attention to signing labor contracts with taxpayers so as to establish employment relationship in the form of law so as to reduce tax risks and avoid unnecessary punishment.