1. Positive answer
If the employer directly pays the dispatched employees direct wages, it constitutes the total wages of the employees. If the employer pays directly to the labor dispatch company, it should be regarded as labor expenses. Expenditures, which are recorded with invoices, do not constitute the total wages of the company's employees and are not used as the base for the accrual limit of related expenses.
2. Analysis details
The actual expenses incurred by an enterprise when accepting external labor dispatch should be deducted before tax in accordance with the regulations in two situations. The fees paid directly to the labor dispatch company in accordance with the agreement shall be regarded as labor service expenses; the fees paid directly to individual employees shall be regarded as wages and salaries expenses and employee welfare expenses. Among them, the expenses related to wages and salaries are allowed to be included in the base of the enterprise's total wages and salaries, and serve as the basis for calculating the deduction of other related expenses.
3. What are the forms of labor subcontracting?
Bring your own labor contracting. It refers to the formal employees within the enterprise who pass the enterprise training and assessment and become foremen. In principle, the labor personnel are recruited by the foremen. The accommodation, food, transportation, etc. of the personnel are managed by the enterprise. The wages are paid by the enterprise's supervisory foreman or the foreman prepares the wages and pays them. The form is issued directly by the enterprise. The company will hand over some of the projects it undertakes to the company's employees for construction by signing a contract. The contractor will recruit workers by himself. In terms of form, the contractor is responsible for the construction and management of the project, and the workers' compensation will also be paid by the contractor. Payment, which seems to have formed a labor relationship between the contractor and the worker.