2022-08-19 17:39:55
Human resource dispatchThis refers to a method in which dispatch enterprises sign labor contracts with dispatched personnel, and dispatching enterprises and employing enterprises sign human resource dispatch agreements. The employing enterprise requires the dispatching enterprise to dispatch labor personnel based on business needs and pay remuneration. In terms of tax law rules, the "Notice from the Ministry of Finance and the State Administration of Taxation on Further Clarifying and Fully Implementing Policies for Human Resource Dispatch Services and Toll Road Toll Fee Deductions under the VAT Reform Pilot" (Cai Shui [2016] No. 47) defines "human resource dispatch" as follows: Human resource dispatch services refer to human resource dispatch companies assigning employees to the employer to meet the various sensitive employment needs of employers, where they are managed and provided with services for their work.
On one hand, human resource dispatch reduces training costs for employers and helps avoid the risk of layoffs; On the other hand, it enhances the agility of personnel management. Therefore, it is favored by employers. So, who is responsible for withholding and paying the personal income tax for dispatched workers in human resources? How is the withholding processed?
Generally, the salary of human resources dispatch personnel is transferred by the employing enterprise to the dispatching company, and then uniformly paid by the dispatching enterprise to the personnel dispatched personnel.
According to the rules of the Labor Contract Law of the People's Republic of China, "A human resources dispatch agency is the employer as defined in this law and must fulfill its obligations to the worker." "Therefore, the dispatched personnel areHuman resource dispatchThe "people" of the company, not the people of the employer. Simply put, it means that a staffing agency spends costs to support employees and sends them out to work.
According to Article 8 of the Individual Income Tax Law: "For individual income tax, the taxpayer is the income earner, and the enterprise or individual who pays the income is the withholding agent." Therefore, the personal income tax for human resources dispatch personnel should be withheld and paid by the dispatching enterprise based on salary income.
Both dispatch companies and employers pay salaries, so how should individual income tax be withheld?
There is another situation, besides transferring money from the employing company to the dispatching company, which then disburses the funds to the dispatching companyHuman resource dispatchBesides salaries, employers may also pay overtime pay, bonuses, and benefits to HR dispatch staff. How should both the dispatch company and the hiring company pay salaries?
This scene actually refers to individuals receiving salaries or salaries from two or more sources. Individuals should select and fix their own tax declarations at the local tax authority where the unit where they are employed or employed to handle tax declarations themselves, settle and settle their personal income tax on salary and salary income, and refund any overpayments or underpayments.
For example, someone receives a salary of 4,500 yuan from Company A in the dispatch company, and 3,800 yuan from the employing company B. When Company A pays salaries, withholding personal income tax = (4500 - 3500)× 3% = 30 yuan; Company B will not deduct any expenses, and will pay the full amount directly to confirm the applicable tax rate, with withholding tax calculated as 3800×10% - 105 = 275 yuan; Merge the two sources of income on schedule, settle and settle the personal income tax on salary and salary income, refund any overpayment or underpayment, and pay the total personal income tax = (3800 + 4500 - 3500)× 20% - 555 = 405 yuan, and pay additional personal income tax of 405 - (30 + 275) = 100 yuan.
This method of withholding personal income tax is actually quite cumbersome. A more reasonable choice would be for the employing company to pay overtime pay, bonuses, and other compensation together with the salary to the dispatching company, which then pays and withholds the tax accordingly.
