The difference between labor employment and labor dispatch;
1. Different service objects: the service object of labor dispatch is the entrusting unit, and the service object of labor employment is the employing unit;
2. Different labor relations: Labor employment refers to providing labor services to employers. The labor service company signs a labor contract with the employer, and the employer pays a certain labor fee and bears the main employment risks and responsibilities. Labor dispatch is to provide labor services to customer units, and labor service companies send workers to work in customer units, pay labor fees, and bear risks and responsibilities related to workers;
3. Different labor security rights and interests: the labor dispatch work is relatively stable, and it is recruited according to the recruitment scope of the entrusting unit, and usually enjoys social insurance and other rights and interests. Generally speaking, the working years of workers are not fixed, and workers and employers sign labor contracts, so social security and individual taxes need to be determined by both parties through consultation.
To sum up, the employer pays a certain fee to the labor dispatch company, and the labor dispatch company pays wages to the labor dispatch employees according to the agreement and labor contract, and pays personal income tax and social security fees to the tax authorities.
legal ground
Article 8 of the Interim Provisions on Labor Dispatch
The labor dispatch unit shall perform the following obligations to the dispatched workers:
(a) truthfully inform the dispatched workers of the matters stipulated in Article 8 of the Labor Contract Law, the rules and regulations to be observed and the contents of the labor dispatch agreement;
(two) the establishment of training system, on-the-job knowledge, safety education and training for dispatched workers;
(three) according to the provisions of the state and the labor dispatch agreement, pay the labor remuneration and related treatment of the dispatched workers according to law;
(four) in accordance with the provisions of the state and the labor dispatch agreement, pay social insurance premiums for the dispatched workers according to law, and go through the relevant procedures of social insurance;
(five) to urge the employer to provide labor protection and labor safety and health conditions for the dispatched workers according to law;
(six) to issue a certificate of dissolution or termination of the labor contract according to law;
(seven) to assist in handling disputes between dispatched workers and employers;
(eight) other matters stipulated by laws, regulations and rules.