It is difficult for some workers to accept that part of them should be borne by individuals.
They basically have handled the new rural cooperative medical insurance.
According to Article 3 of the 2014 accounting standards for Business Enterprises No.
If they buy social security, they will pay the medical insurance part repeatedly.
Even some workers prefer to give up the employer to buy five insurances and one fund for them, which brings great risks to the labor employment of construction companies.
The wages obtained by labor workers shall be subject to individual income tax according to their salary income.
In addition to the employer’s reluctance to bear this part of the cost, the worker himself is also reluctant to accept such benefits.
Temporary labor workers and labor dispatch personnel are all enterprise employees.
According to the above provisions, labor workers, whether signing labor contracts with employers or labor intermediary companies, shall enjoy the right to equal pay for equal work with other employees, and the income obtained shall be calculated and paid individual income tax as salary income.
As for whether the remuneration paid to workers is calculated and paid according to the income of wages and salaries or the income of labor remuneration, or the value-added tax is paid according to the project subcontracting, there are different opinions in practical operation, and the identification standards are not unified, so there are great tax risks.
The vast majority of labor workers are rural registered permanent residence, so it is unrealistic to buy social insurance and housing provident fund for them.
” The notice of the Ministry of Finance and the State Administration of Taxation on preferential income tax policies for small and low profit enterprises (CS [2015] No.
Second, the five insurances and one fund are jointly borne by units and individuals.
However, if the worker can be dispatched or subcontracted to the labor company through the labor company, some safety risks and labor disputes can be transferred to the labor company.
Third, the mobility of workers is very large, and the workplace is often transferred, even across provinces.
If the employing unit has no workers in similar positions, it shall be determined with reference to the labor remuneration of workers in the same or similar positions where the employing unit is located.” The announcement of the State Administration of Taxation on the pre tax deduction of enterprise wages, salaries and employee welfare expenses, Article 3 of the announcement of the State Administration of Taxation No.
（2） Tax risk construction enterprise employees can be divided into fixed workers and temporary workers.
01.
Whether it is subjective or objective reasons, whether it is the employer’s initiative to save costs or the worker gives up, the employer cannot escape the legal responsibility of purchasing five insurances and one fund for the worker.
9 – employee compensation: “The term” employees “as mentioned in these standards refers to all personnel who have entered into labor contracts with enterprises, including full-time, part-time and temporary employees, as well as those who have not entered into labor contracts with enterprises but have been formally appointed by enterprises.
In fact, the construction period of general engineering projects is usually less than 3 years, so the characteristics of labor employment are short term and strong mobility.
If the general tax calculation method is applied to the construction enterprise, the value-added tax payable shall be calculated with the total price and non price expenses obtained as the sales volume, and the subcontracted labor services shall be deducted by the special VAT invoice issued by the subcontractor..
Labor employment risk analysis (I) labor dispute risk construction site safety risk occurs from time to time, so construction companies generally buy commercial insurance and social insurance for workers, but rarely buy five insurances and one fund for workers.
The main reasons are as follows: first, most workers are migrant workers.
Among them, the expenses belonging to wages and salaries are allowed to be included in the base of the total wages and salaries of the enterprise as the basis for calculating the deduction of other relevant expenses.
Accounting and tax treatment (I) labor subcontracting accounting and tax treatment.
The accounting method of labor subcontracting is basically the same as that of construction engineering labor accounting.
34 of 2015: “the expenses actually incurred by an enterprise in accepting external labor dispatch shall be deducted before tax according to the provisions in two cases: according to the agreement (contract) The expenses agreed to be paid directly to the labor dispatch company shall be regarded as labor expenses; The expenses directly paid to employees shall be regarded as salary expenses and employee welfare expenses.
34) specifies that the number of employees referred to in the regulations for the implementation of the enterprise income tax law includes the number of employees who have established labor relations with the enterprise and the number of labor dispatch workers accepted by the enterprise.
03.
Generally, the labor cost of construction enterprises accounts for about 20% ~ 35% of the total cost, requiring a large number of labor personnel.
According to Article 92 of the labor contract law, if the employing unit causes damage to the dispatched workers, the labor dispatching unit and the employing unit shall bear joint and several liability for compensation.
It is very troublesome to handle the transfer of social security.
According to the provisions of the individual income tax law, for the income from labor remuneration, if the income does not exceed 4000 yuan each time, the deduction proportion is 800 yuan.
If there is both NCMS and social security, they can only choose one of them for reimbursement.
If the income exceeds 4000 yuan, the expenses shall be deducted by 20%, and the tax rate is 20%.
Fourth, even if some older workers participate in the insurance, they may not reach the minimum age of pension insurance payment for 15 years.
Obviously, the individual income tax withheld based on labor remuneration is higher than that calculated based on salary income.
Those who have not entered into labor contracts with enterprises or have not been formally appointed but provide services similar to those provided by employees to enterprises also belong to the category of employees, including Including the personnel who provide services to the enterprise through the signing of employment contracts between the enterprise and labor intermediary companies.
” According to Article 63 of the labor contract law, “the dispatched workers shall enjoy the right to equal pay for equal work with the workers of the employing unit.
If the amount of labor expenses paid is large, some tax departments also require to issue value-added tax invoices on behalf of the tax department.
02.
The wages paid by employers are often unable to be deducted before income tax because they have not signed a formal labor contract, have not purchased social insurance and housing provident fund, and have not been settled by banks.
