? Centralised collection of social insurance premiums in 2019
2019年，社會保險費交由稅務(wù)部門統(tǒng)一征收
? New employment protection regulations for pregnant female workers in Jiangsu
江蘇女職工新增“保胎假”
? Significant limitations of foreigners’ work permit scope in China
外國人在華就業(yè)，工作許可范圍有嚴格限制
Centralised collection of social insurance premiums in 2019
2019年，社會保險費交由稅務(wù)部門統(tǒng)一征收
All social insurance premiums in China, including compulsory contributions for basic pension insurance, basic medical treatment, unemployment, work injury and maternity, will be collected by the State Administration of Taxation from 1 January 2019, according to a tax collection and management system reform plan (or “reform plan”) announced recently by the government.
中共中央辦公廳、國務(wù)院辦公廳印發(fā)了《國稅地稅征管體制改革方案》（以下簡稱《改革方案》）。《改革方案》明確從2019年1月1日起，將基本養(yǎng)老保險費、基本醫(yī)療保險費、失業(yè)保險費、工傷保險費、生育保險費等各項社會保險費交由國家稅務(wù)局統(tǒng)一征收。
Reform background
改革背景
In 1999, China’s Interim Regulations on the Collection of Social Insurance Premiums stated that the collection of social insurance premiums shall be regulated by local governments of provinces, autonomous regions and municipalities under the direct administration of the central government. Such premiums may be collected by local tax authorities or social insurance agencies established by the labour security administrative department in accordance with State Council regulations.
1999年中國國務(wù)院頒布的《社會保險費征收暫行條例》規(guī)定：“社會保險費的征收機構(gòu)由省、自治區(qū)、直轄市人民政府規(guī)定，可以由稅務(wù)機關(guān)征收，也可以由勞動保障行政部門按照國務(wù)院規(guī)定設(shè)立的社會保險經(jīng)辦機構(gòu)征收”。
Over the past 20 years, social insurance premium collection in China has been decentralised, with social security agencies in 13 provinces and only the local tax authority of Henan province handling this process for all types of social insurance. There are also many provinces where social insurance premiums are collected by local social security agencies or tax authorities depending on the insurance type, city or county.
至今二十年來，中國社保險費征收各地模式不統(tǒng)一： 有13個省份各項社會保險費全部由社保經(jīng)辦機構(gòu)征收；目前僅有河南1省各項社保全部有稅務(wù)部門征收；還有不少省份依險種或市縣的不同，社保經(jīng)辦機構(gòu)征收和稅收征收并存。
Such decentralised collection has made it difficult for the central government to collate reliable information on social insurance premiums paid by employers and workers. Consequently, some enterprises were found to have wrongly lowered their social security contribution base or failed to pay social security premiums.
由于各地征管部門不統(tǒng)一，企業(yè)以及勞動者繳納社保費用的情況無法統(tǒng)一從一個途徑獲取，導(dǎo)致一些企業(yè)鉆空子隱瞞和壓低社保繳費基數(shù)，甚至不繳納社保費用的情況產(chǎn)生。
Effect of centralised collection of social insurance premiums
社會保險費交由稅務(wù)部門統(tǒng)一征收后，將產(chǎn)生的影響
Once the centralised collection of social insurance premiums under the reform plan takes effect next year, deductions for taxes and social security contributions will only be handled by local tax authorities. This is expected to simplify administrative processes for payers.
改革后，明確各項社保費交由稅務(wù)部門統(tǒng)一征收，就此結(jié)束了分別征收的局面，從而達到信息整合的效果，個稅和社保費用扣減，由一個部門負責(zé)，將簡化辦事流程，為繳費者帶來便利。
As the legitimate supervisory body, the SAT will directly review and compare social security information and individual income tax payment, in addition to collecting social insurance premiums. This will further unify its powers and responsibilities and improve oversight in this area.
稅務(wù)部門今后作為名正言順的監(jiān)管主體，對社保信息和個稅繳納情況進行審核對比，而不再是以代收代征的模式“配合”參與其中，將使權(quán)責(zé)更加統(tǒng)一，稽查力度更強。
In principle, the social security base should be consistent with the income tax base. In order to reduce labour cost, some enterprises lower the social security base or do not make social insurance contributions for employees. Some employees were found to have made agreements with their employers where they would forgo or accept lower social insurance contributions by the employer in return for higher pay. Two government departments currently collect social insurance payments. One of them, the social security bureau, does not have the authority to verify actual wages. Consequently, employers have been able to exploit this loophole and avoid compliance for any of the five compulsory social insurance contributions, such as basic pension insurance and basic medical treatment. But once the centralised collection of social insurance premiums takes effect, it would be easier for the SAT to take effective measures to reduce or even eliminate such cases of non-compliance.
原則上來講，社保基數(shù)應(yīng)與個稅基數(shù)一致。一些企業(yè)為了降低用工成本，壓低社保繳費基數(shù)或不給員工繳納社保；或是一些員工因想要到手工資多，而與企業(yè)達成不繳納或者降低社保繳費基數(shù)的約定等，目前社保繳納由兩個部門征收，社保局沒有辦法查詢真實工資，企業(yè)和個人就少交了養(yǎng)老保險和醫(yī)療保險等五險費用，給了企業(yè)鉆空子的機會。但這些不合規(guī)的操作，在社會保險費交由稅務(wù)部門統(tǒng)一征收后，會很快被排查。稅務(wù)部門將采取高效嚴格的征管措施，有效保護參保人的權(quán)益，同時也會減少甚至杜絕少繳社保的問題。
Take Shanghai as an example. Employee A’s monthly salary in the city is RMB10,000. Before the reform, his employer may be non-compliant, paying social security premiums for employee A according to the minimum social security base salary of RMB4,279 in Shanghai. This results in a net pay of about RMB8,656 for employee A, with the employer incurring about RMB1,348 in social security costs for the month.
After the reform, payment of social security premiums for employee A would be according to his actual social security base salary of RMB10,000. Employee A would therefore receive a net pay of about RMB7,855, with the employer incurring about RMB3,150 in social security costs for the month instead. While this means a lower net pay for employee A and higher social security costs for his employer, it also ensures that social security contributions are based on the employee's actual salary and reduces the employer's risk of non-compliance during audits and inspections.
以上海為例，A員工月工資10,000元，如果改革前公司未按社保政策合規(guī)足額為員工繳納社保，而是按上海最低社保繳納基數(shù)4,279元繳納社保，到手工資約為8,656元。企業(yè)需要承擔社保費用約1,348元。改革后，按合規(guī)性操作，A員工的實際社保繳費基數(shù)應(yīng)該是10,000元，到手工資約為7,855元。企業(yè)需要承擔社保費用約3,150元。從數(shù)據(jù)上看，A員工到手工資少了，同時企業(yè)所需承擔的費用也高出不少。但是員工實際的養(yǎng)老保險和醫(yī)療保險都是比之前更有保障的，合規(guī)操作也大幅度降低了企業(yè)被稽查和追究的責(zé)任風(fēng)險。
The reform target
改革目標
The new reform plan focuses on the gradual establishment of an efficient, centralised tax collection and management system. This system is expected to provide taxpayers with more convenient services, improve compliance with tax laws, reduce the cost of tax collection and enhance tax administrative capabilities.
新《國稅地稅征管體制改革方案》強調(diào)，通過改革，逐步構(gòu)建起優(yōu)化高效統(tǒng)一的稅收征管體系，為納稅人和繳費人提供更加優(yōu)質(zhì)高效便利服務(wù)，提高稅法遵從度和社會滿意度，提高征管效率，降低征納成本，增強稅費治理能力，確保稅收職能作用充分發(fā)揮，夯實國家治理的重要基礎(chǔ)。
Interim regulations on human resource sector take effect on 1 October 2018
國務(wù)院令公布《人力資源市場暫行條例》自2018年10月1日起施行
China's State Council published interim regulations on the human resource (HR) sector that took effect on 1 October 2018. These standardise activities, facilitate the flow of resources, refine regulations that promote employment, clarify market regulations, encourage development, seek to enhance professional service standards, and cover market supervision and legal liabilities within the sector.
本次《人力資源市場暫行條例》突出規(guī)范了人力資源市場活動，促進人力資源自由有序流動，細化了就業(yè)促進等規(guī)定，明確了市場監(jiān)管措施，對人力資源市場培育、人力資源服務(wù)機構(gòu)、人力資源市場活動規(guī)范、人力資源市場監(jiān)督管理及法律責(zé)任等作了全面規(guī)定。
Key highlights include the following:
- The state encourages society to develop the HR sector
- The state guides and promotes the flow of talents in all sectors
- Recognise the parallel public and operational natures of the HR sector
- Encourage flexible employment, such as part-time work
- Strengthen protection of trade secrets and personal information privacy
- Clarify the legitimacy of HR outsourcing providers
- HR service delivery through the internet
主要內(nèi)容為：
- 國家鼓勵社會力量參與人力資源市場建設(shè)
- 國家引導(dǎo)和促進跨體制各行業(yè)人才流動
- 認可人力資源服務(wù)機構(gòu)公共性和經(jīng)營性并行
- 確認了靈活用工，用人單位招工不限于勞動關(guān)系用工
- 加強商業(yè)秘密和個人信息隱私保護
- 明確了人力資源服務(wù)機構(gòu)從事人力資源服務(wù)外包，合法有據(jù)
- 人力資源市場服務(wù)可以通過互聯(lián)網(wǎng)完成
New employment protection regulations for pregnant female workers in Jiangsu
江蘇女職工新增“保胎假”
Jiangsu province implemented new regulations for the employment protection of local pregnant female workers on 1 July 2018. This marks the first time in China where employment protection regulations cover the entire pregnancy period of female workers.
Female workers in Jiangsu who are pregnant for three months or less can now enjoy prenatal leave under the new regulations. Local female workers may also apply for one to two days of paid leave for dysmenorrhea.
《江蘇省女職工勞動保護特別規(guī)定》于2018年7月1日起施行，首次將女職工全孕程保護納入規(guī)章，懷孕不滿3個月可休“保胎假”，提出痛經(jīng)女職工休息1-2天。
Guangdong announces new regulations against illegal withdrawal of housing provident funds
廣東公積金新政：提取“三不準”
Four authorities in Guangdong province, including the Department of Housing and Urban-rural Development and Department of Finance, announced new local regulations against the illegal withdrawal of housing provident funds that took effect on 19 July 2018.
If anyone repeatedly changes his or her marital status to qualify for different housing purchases, the person’s application to withdraw the housing provident fund will not be approved.
If several persons are found to buy and sell the same property in a short period of time, they will be prohibited from withdrawing their housing provident funds.
Workers are not permitted to withdraw their housing provident funds on the grounds of resignation. But they can transfer their funds to a separate account in another Chinese city where they will work.
7月19日，廣州住房公積金管理中心掛出《廣東省住房和城鄉(xiāng)建設(shè)廳、廣東省財政廳、廣東省公安廳、中國人民銀行廣州分行轉(zhuǎn)發(fā)住房城鄉(xiāng)建設(shè)部等四部門關(guān)于開展治理違規(guī)提取住房公積金工作的通知》，明確對于同一人多次變更婚姻關(guān)系購房，不允許申請?zhí)崛∽》抗e金；出現(xiàn)多人頻繁買賣同一套住房，房源不斷倒騰涉嫌回避限價的情況，不允許申請?zhí)崛∽》抗e金。嚴格落實住房公積金異地轉(zhuǎn)移接續(xù)有關(guān)政策，不得通過離職方式提取公積金。
Shanghai allows local employers to adjust housing provident fund contribution proportion
2018年上海可調(diào)整住房公積金繳存比例為職工和單位各5%到7%
Shanghai announced that for 2018, local employers may adjust their proportion of housing provident fund contribution to that of employees within the range of 5% to 7%. The proportion of supplementary housing provident fund remains unchanged. Local employers can apply to make housing provident fund contributions at less than the minimum proportion of 5% under either of the following circumstances:
1. The company has been making losses for at least two consecutive years and its average staff wage is no higher than 60% of the average wage in Shanghai the previous year; or
2. The company is a small or micro enterprise that has been in operation for no more than three years.
日前，上海市住房公積金管理委員會公布，上海2018年度職工本人和單位住房公積金繳存比例為各5%至7%。單位可以在各5%至7%范圍內(nèi)，自主確定住房公積金繳存比例。補充住房公積金繳存比例的規(guī)定不變。符合下列條件之一的企業(yè)，可以申請降低單位和職工住房公積金繳存比例至5%以下：
（一）連續(xù)經(jīng)營虧損兩年及以上的企業(yè)，且職工月平均工資水平不高于上一年全市職工月平均工資60%的；
（二）自設(shè)立之日起三年內(nèi)的符合國家規(guī)定的小型微型企業(yè)。
Significant limitations of foreigners’ work permit scope in China
外國人在華就業(yè)，工作許可范圍有嚴格限制
Background
案例
John, a foreign citizen, signed a labour contract with a tennis club in Shanghai on 1 August 2015. Under the contract, John will be a tennis coach in Beijing and the tennis club in Shanghai will pay his salary, have control over his daily work and handle all applications for his foreign work permit, work visa and residence permit.
On 28 December 2015, John obtained his foreign work permit, which was valid until 29 September 2017. He worked as a tennis coach in Beijing from 1 October 2015 to 1 November 2016. On 2 November 2016, John resigned immediately because the tennis club refused to pay his salary. He applied to the labour disputes arbitration committee on the same day for arbitration and requested financial compensation for termination of the labour contract.
2015年8月1日，某外國公民約翰與上海某網(wǎng)球俱樂部訂立勞動合同，雙方約定約翰在北京市某區(qū)從事網(wǎng)球教練的工作，由北京某體育文化公司對其進行日常工作的領(lǐng)導(dǎo)管理，并按月支付其工資。上海某網(wǎng)球俱樂部為約翰先后辦理了《外國人就業(yè)許可證書》、工作簽證以及居留許可證。最終約翰于2015年12月28日獲得了有效期至2017年9月29日的《外國人就業(yè)證》。約翰自2015年10月1日至2016年11月1日一直在北京市某區(qū)從事網(wǎng)球教練工作。2016年11月2日，約翰因北京公司拒絕發(fā)放其工資而辭職，并于當日對上海某網(wǎng)球俱樂部提起仲裁申請，要求支付解除勞動合同經(jīng)濟補償金。
After assessing the case, the arbitration committee noted that John’s foreign work permit clearly stated Shanghai as his sole legal employment location in China. As John had been working in Beijing, his work was outside the geographical scope allowed in his work permit and his employment was consequently deemed to be unlawful. As a result, the arbitration committee refused to support John’s request.
仲裁委審理后認為，約翰所持有的《外國人就業(yè)許可證書》明確了約翰在中國境內(nèi)的合法就業(yè)區(qū)域僅限于上海市，而約翰卻一直在北京地區(qū)工作，違反了關(guān)于就業(yè)區(qū)域工作的許可范圍。因此，約翰屬于非法就業(yè)，不受我國勞動法律法規(guī)保護，故對約翰要求支付解除勞動關(guān)系經(jīng)濟補償金的請求仲裁委不予支持。
Case Analysis
評析
The scope of foreigners’ work permits in China has significant limitations.
用人單位聘用外籍勞動者工作受工作許可范圍的嚴格限制。
The “Exit and Entry Administration Law of the People’s Republic of China” states that the following situations shall be deemed unlawful employment:
1. Foreigners who work in China without obtaining work permits or work-type residence permits in accordance with relevant regulations;
2. Foreigners who work in China beyond the scope prescribed in their work permits; and
3. Foreign students who work to support their studies in China but violate regulations that relate to them by working beyond the legally prescribed scope of jobs or time limit.
The “Regulations on the Management of Foreigners’ Employment in China” states that the work permit shall only be effective in the region prescribed by the authority that makes the issuance. In addition, the employer of the foreign employee in China must be the same as that specified in his work permit.
If a foreigner employed at a certain location in China is dispatched to work at the company’s branch in another Chinese city and his work permit does not expire before that, the foreigner must apply for an updated work permit from the same authority that issued the original work permit, which must be returned to the authority. Once this has been approved, the foreigner must bring the certificate of approval to the new work location where he will be issued the updated work permit. If the foreigner’s original work permit expires before he starts work at the new location, he must complete the procedures for its termination with the authority that issued the original work permit and apply for a new work permit at the new work location.
When a foreigner switches employer within the area designated by the authority that issued the original work permit, but stays in a job of the same nature, the change must be approved by the authority and recorded on his work permit.
If a foreigner seeks employment outside the area designated by the authority that issued the original work permit or switches employer within the original designated area to take up a job of a different nature, he must complete the procedures for a new work permit.
Based on the aforementioned regulations, the work permit will only be effective within the legally prescribed region and for the employer and job nature for which it is issued. If there is a change in any of these three conditions, the employment of foreigners without performance of the required work permit procedures would be deemed unlawful.
Employers should therefore arrange the work of foreign employees in strict accordance with the scope of their work permits. Foreign employees in China are also expected to understand and comply with Chinese labour regulations.
按照《外國人在中國就業(yè)管理規(guī)定》，已在中國某地就業(yè)的外籍人員，被派往本單位在異地的工作單位任職，其外國人就業(yè)證期限未滿的，應(yīng)到原發(fā)證所在地勞動保障部門辦理就業(yè)證變更手續(xù)(就業(yè)證交回)，然后持當?shù)貏趧颖Ｕ喜块T出具的就業(yè)證變更證明，到新任職地重新辦理就業(yè)證(不需辦理許可證書)；就業(yè)證期限已滿的，應(yīng)到原發(fā)證地勞動保障部門辦理終止就業(yè)手續(xù)，并按《規(guī)定》到新任職地重新辦理就業(yè)手續(xù)。
《中華人民共和國出境入境管理法》第四十三條規(guī)定：外國人有下列行為之一的，屬于非法就業(yè)：（一）未按照規(guī)定取得工作許可和工作類居留證件在中國境內(nèi)工作的；（二）超出工作許可限定范圍在中國境內(nèi)工作的；（三）外國留學(xué)生違反勤工助學(xué)管理規(guī)定，超出規(guī)定的崗位范圍或者時限在中國境內(nèi)工作的。《外國人在中國就業(yè)管理規(guī)定》第十五條第二款規(guī)定：就業(yè)證只在發(fā)證機關(guān)規(guī)定的區(qū)域內(nèi)有效；第二十三條規(guī)定：外國人在中國就業(yè)的用人單位必須與其就業(yè)證所注明的單位相一致。外國人在發(fā)證機關(guān)規(guī)定的區(qū)域內(nèi)變更用人單位但仍從事原職業(yè)的，須經(jīng)原發(fā)證機關(guān)批準，并辦理就業(yè)證變更手續(xù)。外國人離開發(fā)證機關(guān)規(guī)定的區(qū)域就業(yè)或在原規(guī)定的區(qū)域內(nèi)變更用人單位且從事不同職業(yè)的，須重新辦理就業(yè)許可手續(xù)。從上述規(guī)定來看，外國人就業(yè)證僅在獲得許可的就業(yè)區(qū)域、就業(yè)單位以及職業(yè)范圍內(nèi)有效，此三項內(nèi)容實際發(fā)生變化而未依法重新辦理就業(yè)證或者變更就業(yè)證的外國人，屬于超出工作許可范圍工作，應(yīng)當被認定為非法就業(yè)。因此，用人單位在招用外籍勞動者時，應(yīng)嚴格按照就業(yè)許可范圍的規(guī)定安排外籍勞動者工作；外籍勞動者在中國就業(yè)的，也必須了解及遵守中國法律。
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Lillie Ding, Director, Payroll & HR Advisory
丁雯瓅, 董事，薪酬和人事咨詢
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lillieding@SBASF.com
