Welcome to Shanghai Founder Law Firm!   Email:info@gcls.cn  Tel:0086-021-62996116-0

News

Location:Home - News - Information

8 things HR must know when implementing the "shared employee" plan under the epidemic

Update time:2020/3/5 0:52:03 Browse times:552
     At the beginning of 2020, the sudden new coronary pneumonia epidemic disrupted many industries. In the physical catering industry and retail industry, employees have no return to work. When they are "idle" at home, fresh e-commerce and takeaway food shopping are extremely hot, and the amount of online orders has surged, leading to labor in the supply chain such as sorting and distribution. There was a serious shortage and there was a “labor shortage”.
     On February 3, 2020, with Alibaba Group’s Hema Xiansheng Supermarket publicly announcing the acceptance of employees from Yunhai Cuisine and Youth Restaurant (Beijing) to work in stores around Hema, and “shouting” other catering companies, issuing “employment orders”, Breaking through the situation of "employment shortage" on the one hand and "frightening panic" on the one hand, the "shared labor" model has become popular among some catering enterprises and new retail enterprises.
     Taking the catering industry as an example, how to control labor costs has always been a big problem. In human resources operation and management, fixed employment accounts for more than 85% of the total number of employees, and the cost of monthly employee wages accounts for 20% of the total turnover. -25%. Almost all catering companies are racking their brains on how to reduce labor costs to less than 20%. In other words, the labor cost is a piece of fixed cost that does not change with the monthly turnover.
     According to the different geographical locations, consumer groups, and restaurant flavors, catering shops have a low season every year. There are more people recruiting, and there is excess manpower in the off-season, which results in waste and fewer people recruiting. It is not enough to be busy.
     At this time, the advantage of cross-industry "shared labor" has emerged. I am busy with you, I will help you, you will be busy with me, you will help me. While promoting emotions, it also solves the problem of overburdening labor costs for enterprises.
01 What is "shared employment"?
At present, most of the "shared employment" have the following two modes. One is that the two companies directly sign the employment agreement, and the original enterprise directly sends its employees to the demanding enterprise to "work short". The social security of the "shared employee" is still the original enterprise. Payment, wages are borne by the actual labor enterprise and paid by the supply company. Although this employment method is similar to the labor dispatch, it does not allow the existence of a profitable nature of the labor dispatch. It is not a labor dispatch and can be regarded as a short-term change of work place in law , Job positions and work content.
Another model is that the employment enterprise directly recruits workers who cannot resume work due to the epidemic on the relevant platform, and signs the relevant employment agreement. This model, by comprehensively considering the contents of the recruitment notice, the employment agreement, and the rights and obligations of both parties, etc., is possible Seen as a double labor relationship.
What the above two models have in common is that after the expiry of the employment agreement, the "shared employees" have to return to the original enterprise and continue the original work.
02 Identification of shared employee labor relations?
According to the response of the Ministry of Human Resources and Social Security: "Shared employment" does not change the labor relationship between the original enterprise and "shared employee". The social insurance of "shared employee" is still paid by the original enterprise. The original enterprise must not only ensure the "shared employee" Wages and remunerations also need to urge labor companies to provide necessary labor protection, reasonably arrange workers' working hours and tasks, and protect the physical and mental health of "shared employees."
However, the original enterprise and the employment enterprise can agree on a reasonable sharing of the employee's social security expenses by agreement.
03 How to deal with work-related injuries in "shared employees"?
 If the "shared employee" is seconded to the employment enterprise and is injured by an industrial injury accident, the original enterprise shall bear the liability for work injury insurance, but the original enterprise and the employment enterprise may agree on compensation methods.
However, if the "shared employees" constitute a double labor relationship, the actual employment enterprise of the "shared employees" can bear the liability for work injury insurance when an industrial accident occurs.
04 How to deduct corporate income tax?
1
The actual labor company directly signs the “labor service agreement” with the employees. The wages paid to the employees are allowed to be deducted before tax. The information to be provided includes a list of wage details, labor contract (agreement) text, personal income full declaration certificate and personal income tax. Withholding certificate.
2
In the case of a "shared employment" agreement signed between an actual labor enterprise and a supplier, the labor remuneration paid to it is also subject to pre-tax deduction conditions.
3
The actual employment unit has not signed any employment contract and has not established a labor relationship in law, so the labor remuneration paid by it does not fall within the scope of "reasonable wages and salaries" referred to in the tax law, and does not meet the conditions for deduction of wages and salaries before tax.
05 Can "shared employees" not accept that they are "shared"?
The agreement reached by the company on "shared employees", which essentially needs to change the employee's job position, work location, work content, etc., is a change in the labor agreement, so the original company should fully negotiate with the employee and inform the employee of the relevant work content and job responsibilities 1. Salary and treatment, solicit opinions from employees and obtain their own consent.
06 Employee privately reached a "sharing agreement" with other companies
What to do if it infringes the interests of the original enterprise?
If the employee's "shared employment" behavior affects his job, the original enterprise can order it to stop the "shared" behavior; if the employee refuses to correct, the original enterprise can also cancel the original labor contract.
07 In which industries is "shared employment" currently used?
According to the "Notice of the Beijing Municipal Bureau of Commerce on Measures for Stable Business Development under the Prevention and Control of New Coronavirus Pneumonia" and the "Notice of the Beijing Municipal Bureau of Commerce on Measures for Stable Business Development under the Prevention and Control of New Coronavirus Pneumonia" At present, most governments only support and encourage retail enterprises and catering, accommodation and other life service companies to solve the current employment problem by sharing employees. From the current state of enterprise employment, most of the "shared employees" can only engage in some short-term , Simple, low-quality control positions.
08 Will "shared employment" become a new way after the epidemic?
In fact, in developed countries such as Europe, America, Japan and South Korea, the flexible employment model has become the mainstream. According to public information, in 2019, the penetration rate of flexible employment in the Japanese business community has reached 49%, followed by the United States with 42%.
The White Paper on the Development of Flexible Employment in China in 2019 shows that flexible employment has developed rapidly in China in 2019, and the proportion of enterprises using flexible employment has reached 44.6%. 68.7% of the companies clearly stated that they will adopt flexible employment in the future, and more than 90% of employees are willing to try Flexible employment positions.
Relevant people also believe that flexible employment will be a major change in China's human resource supply in the future. If the development of the digital economy can be used to solve resource barriers, the distance between companies with surplus labor and companies with labor shortages will be shortened, and both supply and demand will be fast and precise. Matching, prompting the rapid implementation of all aspects of employee transfer procedures, will allow more efficient flow of labor resources.