What is the labor fee? What is the cost of labor?

In labor dispatch, the employer pays the labor dispatch unit a labor fee, which does not belong to the wage and salary expenses stipulated in the enterprise income tax law. The concept of employee remuneration in the accounting standards is inconsistent with the meaning of wages and salaries in the enterprise income tax law. In the process of accounting, the unit shall carry out accounting treatment in accordance with the provisions of the accounting standards on the remuneration of employees; When calculating and paying enterprise income tax, it should be implemented in accordance with the provisions of the Enterprise Income Tax Law of the People's Republic of China and the implementing regulations on the pre-tax deduction of wages and salaries.

Income from labor services. For the spending side, it is the cost of labor. Such as:

Remuneration for the actor's performance. Individual income tax provisions: (4) Income from remuneration for labor services refers to the income obtained by individuals engaged in design, decoration, installation, drawing, laboratory testing, testing, medical treatment, law, accounting, consulting, lecturing, journalism, broadcasting, translation, review, calligraphy and painting, sculpture, film and television, audio and video recording, performance, performance, advertising, exhibition, technical services, introduction services, brokerage services, agency services and other labor services.

The difference between labor service fee and wage and salary income is that labor remuneration is the income obtained by an independent individual engaged in free profession, while the income from wages and salaries belongs to non-independent individual labor activities.

Legal basis: Article 46 of the Labor Law of the People's Republic of China.

The distribution of wages shall follow the principle of distribution according to work, and equal pay for equal work shall be implemented. The level of wages has been gradually raised on the basis of economic development. The state implements macroeconomic regulation and control over the total amount of wages.

1) Fees. Fees refer to the fees that must be paid or calculated according to the regulations of the relevant departments, and are calculated according to a certain proportion of labor costs. Fees include employee unemployment insurance, employee medical insurance, employee housing provident fund, trade union funds, employee education funds, and pension insurance premiums (labor insurance**).

The calculation ratio and payment method shall be agreed between the contractor and the construction subcontractor in the contract, but the calculation ratio shall not be lower than the minimum standard stipulated by the state and province. (2) Business management fees and profits. Enterprise management fee refers to the expenses required by the construction labor subcontracting enterprise to organize construction operations and operation management, and profit refers to the profit obtained by the enterprise from completing the operation subcontracting, which is calculated according to a certain proportion of labor costs.

The proportion and payment method of enterprise management fees and profits shall be agreed upon in the contract between the project contractor and the construction subcontractor. However, the calculation ratio shall not be lower than the minimum standard stipulated by the state and provinces. (3) Fees for safety protection and civilized construction measures.

In order to strengthen the management of safe production and civilized construction, protect and improve the working conditions and living environment of construction workers, and prevent construction safety accidents, the subcontractor of construction operations shall abide by the relevant management regulations on safe production and civilized construction of engineering construction. The costs arising from safe construction and civilized construction shall be borne by the project contractor. (4) Labor costs.

Labor costs include the basic salary, wage subsidy, auxiliary salary, welfare fee, and labor protection fee of construction workers. The standards and methods for calculating labor costs shall be agreed upon by the project contractor and the construction subcontractor in the contract, but the unit price of the labor day calculated shall not be lower than the minimum local labor day unit price published. (5) Labor subcontracts shall be recorded, and "black and white contracts" shall not be signed.

After the general contractor signs the labor subcontract with the labor subcontractor, the project contractor shall, within 5 working days, file with the construction administrative department at or above the county level responsible for handling the construction application procedures. (6) The general contractor of the construction shall be jointly and severally liable for the payment of migrant workers' wages by the labor subcontractor. The above points are about the calculation of labor subcontracting in engineering construction, which is a very important point for engineering construction, and we need to carefully understand the content of this article in order to have a clear understanding.

Labor expenses refer to the income earned by individuals engaged in various labor services. Labor expenses include income from labor services such as design, consulting, decoration, and referral services.

Legal basis: Article 2 of the Li Kong Individual Income Tax Law of the People's Republic of China shall pay individual income tax on the following individual income:

1) Income from wages and salaries;

2) Income from remuneration for labor services;

3) Income from author's remuneration;

4) Income from royalties;

5) Business income;

6. Interest, dividends and bonuses;

7) Income from property lease;

8) Income from the transfer of property;

9) Incidental gains.

The income obtained by a resident individual from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall be calculated on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.

Labor service costs are calculated by labor service activities, and the scope is usually daily life services, urban public utilities, culture, art, education, health care, tourism, etc., this kind of activities are not in the form of physical goods but in the form of service services to provide others with a certain use value of activities, its basic characteristics are non-productive, labor services themselves do not create the total social hardship of products and national income. However, the essence of labor expenses does not belong to wages, and the calculation of wages is not the same as labor wages in principle.

Legal basis: Labor Law of the People's Republic of China

Article 39 If an enterprise is unable to implement the provisions of Articles 36 and 38 of this Law due to the characteristics of production, it may implement other work and rest methods with the approval of Wang Gai of the Ministry of Labor Administration.

Article 40 An employer shall arrange for workers to take leave in accordance with the law during the following holidays: (1) New Year's Day; (2) Spring Festival; (3) International Labor Day; (4) National Day; (5) Other holidays and holidays provided for by laws and regulations.

Article 41 Due to the needs of production and operation, an employer may, after consultation with the labor union and the workers, extend the working hours, which shall generally not exceed one hour per day; If it is necessary to extend the working hours due to special reasons, the extended working hours shall not exceed three hours per day, but shall not exceed thirty-six hours per month, provided that the health of the worker is guaranteed.

Legal analysis: labor fees are the income from labor remuneration, that is, the labor remuneration in individual income tax refers to the income obtained by individuals independently engaged in various non-employed services, and is the income obtained by independent individuals engaged in free professions. Labor remuneration includes the income obtained by individuals engaged in design, decoration, installation, drawing and laboratory, testing, medical treatment, law, accounting, consulting, lecturing, journalism, broadcasting, translation, auditing, calligraphy and painting, sculpture, film and television, audio and video recording, performance, performance, advertising, exhibition, technical services, introduction services, brokerage services, agency services and other labor services.

Legal basis: "Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China" Article 6 The scope of individual income stipulated in the Individual Income Tax Law: The income from wages and salaries refers to the wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to the position or employment obtained by individuals due to their positions or employment.

Income from remuneration for labor services refers to the income obtained by individuals engaged in labor services, including the income obtained from design, decoration, installation, drawing, laboratory testing, testing, medical treatment, law, accounting, consulting, lecturing, translation, review of the branch hall, calligraphy and painting, sculpture, film and television, audio and video recording, performance, performance, advertising, exhibition, technical services, introduction services, brokerage services, agency services and other services.

Remuneration for services.

Labor expenses, that is, labor remuneration in individual income tax. It refers to the income obtained by a person who is bored from independently engaging in various non-employed labor services, and the difference between it and wage and salary income is that the remuneration for labor services is the income obtained by an independent individual engaged in free profession, while the income from wages and salaries belongs to non-independent individual labor activities.

Legal Analysis: Labor Fees, that is, the remuneration for labor services in the personal income tax of the gods. Labor remuneration is the remuneration paid according to the quantity and quality of the service provided.

Legal basis: Article 6 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China The scope of individual income stipulated in the Individual Income Tax Law:

1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to positions or employment obtained by individuals as a result of their positions or employment. (2) Income from remuneration for labor services refers to the income obtained by individuals engaged in labor services, including income obtained from design, decoration, installation, drawing, laboratory testing, testing, medical treatment, law, accounting, consulting, lecturing, translation, review, calligraphy and painting, sculpture, film and television, audio and video recording, performance, performance, advertising, exhibition, technical services, introduction services, brokerage services, agency services, and other labor services. (3) "Income from author's remuneration" refers to the income obtained by individuals from the publication or publication of their works in the form of books, newspapers and periodicals.

4) Income from royalties refers to the income obtained by individuals from the right to use patents, trademarks, copyrights, non-patented technologies and other concessions; The income obtained from providing the right to use the copyright does not include the income from author's remuneration. (5) Business income refers to: 1

Income obtained by individual industrial and commercial households engaged in production and business activities, and income from the production and operation of sole proprietorship enterprises and partnership enterprises registered in China by investors of sole proprietorship enterprises and individual partners of partnership enterprises**; 2.Income obtained by individuals from engaging in school-running, medical treatment, consulting and other paid service activities in accordance with the law; 3.Income obtained by individuals from contracting or leasing operations, subcontracting or subleasing of enterprises and public institutions; 4.

Income obtained by individuals engaged in other production and business activities. (6) Income from interest, dividends and bonuses refers to the income from interest, dividends and bonuses obtained by individuals from owning creditor's rights and equity. (7) Income from property lease refers to income obtained by individuals from leasing immovable property, machinery and equipment, vehicles and vessels, and other property.

8) Income from the transfer of property refers to the income obtained by individuals from the transfer of valuable, equity, share of property transferred in partnership, immovable property, machinery and equipment, vehicles and ships, and other property. (9) Accidental income refers to the income of an individual who wins a prize, wins a lottery, or wins the lottery, as well as other incidental gains. If it is difficult to define the taxable income items for the income obtained by an individual, it shall be determined by the competent tax authority.

Labor remuneration refers to the income: refers to the income obtained by individuals engaged in design, decoration, installation, drawing and testing, testing, medical treatment, law, accounting, consulting, lecturing, news, broadcasting, translation, auditing, calligraphy and painting, sculpture, film and television, audio and video recording, performance, performance, advertising, exhibition, technical services, introduction services, brokerage services, agency services and other labor services. The employer shall pay the labor remuneration to the employee in full and in a timely manner.

Legal basis: Article 30 of the Labor Contract Law The employer shall, in accordance with the provisions of the labor contract and the provisions of the state, pay the labor remuneration to the employee in full and in a timely manner.

If the employer defaults on the payment of labor remuneration or fails to pay the full amount of labor remuneration, the worker may apply to the local people's court for a payment order in accordance with the law, and the people's court shall issue a payment order in accordance with the law.