Formula: labor income * approved profit rate * income tax rate.

Labor dispatch is non-technical and temporary, and the salary is not fixed.

The employer and the labor dispatch company only purchase labor relations, and the wages, benefits and insurance premiums paid to the labor dispatch personnel belong to the labor expenses paid to the labor service company, not the wages and salaries of the enterprise, so they cannot be deducted as wages and salaries before enterprise income tax, nor can they be used as the tax basis for calculating the pre-tax deduction of the three funds.

Article 66 of the Labor Contract Law stipulates: "Article 66 Employment under the labor contract system is the basic form of employment in Chinese enterprises. Labor dispatch is a supplementary form and can only be implemented in temporary, auxiliary or alternative jobs. " "The temporary work mentioned in the preceding paragraph refers to the work with a working time of no more than six months.

Auxiliary posts refer to non-main business posts that provide services for main business posts; Alternative work refers to the work that can be replaced by other workers in a certain period of time when the employees of the employer are unable to work due to full-time study, vacation and other reasons. ""The employing unit shall strictly control the number of labor dispatch, and shall not exceed a certain proportion of its total employment, and the specific proportion shall be stipulated by the labor administrative department of the State Council.

Extended data:

Income tax payment of labor dispatch head office and branches:

The income tax of the head office and branches shall be operated across regions (referring to provinces, autonomous regions, municipalities directly under the central government and cities with separate plans) in accordance with tax laws and regulations, and business institutions and places without legal person status shall be established.

Enterprises shall implement the measures for the administration of enterprise income tax collection of "unified calculation, hierarchical management, local prepayment, summary liquidation and financial transfer". "On-site prepayment" means that the head office and branches shall report the prepayment of enterprise income tax to the local competent tax authorities on a monthly or quarterly basis.

2. Do not operate across regions, do not implement "on-site prepayment" of enterprise income tax, and do not make final settlement and payment at the place where the branch is located (unless otherwise stipulated in the tax law).

3. If the tax is paid in advance, the prepayment amount of enterprise income tax of the head office and branches shall be paid on the spot by the head office and branches on a monthly or quarterly basis according to the prepayment distribution method stipulated by law and the actual profit of the current period.

If it is difficult to pay in advance according to the actual profits within the prescribed time limit, the head office and branches may pay enterprise income tax in advance on the spot according to112 or 1/4 of the taxable income of the previous year with the approval of the local competent tax authorities.

4. 50% of the enterprise income tax paid in advance by the head office and branches shall be shared by the branches and 50% shall be paid in advance by the head office.

References:

Baidu encyclopedia-labor dispatching