Do I need to pay stamp duty on a labor outsourcing contract?
Article 2 of the "Interim Regulations of the People's Republic of China on Stamp Duty" stipulates: The following vouchers are taxable vouchers:
(1) Purchase and sale , processing contracting, construction project contracting, property leasing, cargo transportation, warehousing and storage, loans, property insurance, technology contracts or vouchers with a contractual nature;
(2) Property transfer documents;
(3) Business account books;
(4) Rights and licenses;
(5) Other vouchers for taxation determined by the Ministry of Finance.
Labor service contracts are not taxable contracts stipulated in the above regulations and are not subject to stamp duty.
2. Does the labor outsourcing agreement have a fixed number of years?
If the labor dispatch unit signs a labor agreement with the employer, it can agree on a fixed number of years, and this period generally cannot exceed six months. of.
"Labor Contract Law"
Article 59 A labor dispatch unit dispatching workers shall enter into a labor dispatch agreement with the unit that accepts employment in the form of labor dispatch (hereinafter referred to as the employer). . The labor dispatch agreement should stipulate the number of dispatched positions and personnel, the dispatch period, the amount and method of payment of labor remuneration and social insurance premiums, and the liability for breach of the agreement.
The employer shall determine the dispatch period with the labor dispatch unit based on the actual needs of the job, and shall not divide the continuous employment period into several short-term labor dispatch agreements.
Article 66 Labor contract employment is the basic form of employment in enterprises in my country. Labor dispatch is a supplementary form and can only be implemented in temporary, auxiliary or alternative jobs.
The temporary jobs specified in the preceding paragraph refer to positions lasting no more than six months; auxiliary jobs refer to non-main business positions that provide services for main business positions; alternative jobs A position refers to a position that can be replaced by other workers during a certain period when the employees of the employing unit are unable to work due to off-the-job study, vacation, etc.
Employers shall strictly control the number of labor dispatch workers and shall not exceed a certain proportion of their total employment. The specific proportion shall be stipulated by the labor administration department of the State Council.
3. What are the specific forms of labor dispatch?
The specific forms of labor dispatch mainly include the following:
1. Full dispatch, which is carried out by the dispatch company Undertake a complete set of employee dispatch services, including talent recruitment, selection, training, performance evaluation, compensation and benefits, safety and health, etc.
2. Transfer dispatch. Enterprises that need labor dispatch recruit, select, and train personnel on their own. The dispatch company then signs a "labor contract" with the employees, and the dispatch company is responsible for the employees' remuneration, benefits, and performance. Evaluate and handle labor disputes and other matters.
3. Staff reduction and dispatch means that an enterprise transfers its employer status to a dispatch company for employees it recruits or has already hired. The enterprise pays the dispatch company to dispatch employees, and the dispatch company pays all possible expenses, including wages, funds, benefits, various social security funds, and assumes all social and legal responsibilities that the employer should bear. The purpose is to reduce the company's fixed employees and enhance the company's organizational adaptability and human resource flexibility when facing risks.
4. Trial dispatch, this is a new dispatch method. The employer transfers new employees to the dispatch company during the trial period, and then tries them out in the form of dispatch. The purpose is for the employer to accurately select the new employee. The talent aspect is more secure, eliminating the risk of errors caused by selection and testing, and effectively reducing personnel costs.
5. Short-term dispatch, the employer and the labor dispatch agency agree on a time period to hire and implement the dispatched talents.
6. Project dispatch: Enterprises and institutions hire relevant professional and technical talents for a production or scientific research project.
7. Evening dispatch, the employer uses a specific time in the evening to obtain urgently needed talents
8. Hourly dispatch, dispatch special personnel on an hourly basis.
9. For weekend dispatch, Saturday and Sunday are the basic pricing units for dispatching personnel.
10. Collective dispatch, state-owned enterprises and institutions dispatch idle personnel partially or entirely to third parties through labor dispatch agencies.
The above is the relevant legal knowledge compiled for everyone on whether stamp duty should be paid on labor outsourcing contracts. In summary, it can be seen that labor outsourcing contracts do not need to pay stamp duty because the law has clear provisions on the payment of stamp duty. If you have any other questions, please feel free to consult and we will have a professional lawyer to answer your questions.