2025Since,Do temporary workers need to pay social security??Unified reply today!

2025Since,Do temporary workers need to pay social security??Unified reply today! Social security has attracted much attention since its introduction，but many things，It seems that it has never been very clear，Many people have always been confused about social security payments.。 People often ask，If the company wants to hire temporary workers，Do I need to sign a contract? How many months does it take to be considered a temporary worker? How to record the wages of temporary workers in an enterprise? Do you need to pay social security?

first，Need to correct it，The term temporary workers is inaccurate.，There is actually no term for temporary workers in our country.，Our conventional understanding of temporary workers should refer to relatively short working hours.。 Today we will talk with you in detail about the social security payments of this type of people! 01 What is a temporary worker? due to various reasons，Many companies need to hire temporary workers、Seasonal work、Interns, etc.。 one、What is a temporary worker?

Temporary workers refer to those with fixed jobs，Attendance at participating units、Obey the unit’s rules and regulations，Temporarily recruited personnel。 Temporarily recruited workers，As opposed to formal employment。Temporary workers are those who work temporarily in the unit，The general term of office does not exceed one year，There is also the possibility of expiry extension，But there must be a prerequisite for both parties to reach a consensus。

keywords：Jobs are fixed (only personnel move around for a long time), for example：security guard、Cleaning staff 2、from a legal perspective，There is no such thing as temporary workers anymore! (Image source：Qingdao 12333) At present, we are mainly divided into two types: full-time employees and part-time employees.。

There is indeed a difference between these two types of employees：

1. Full-time employees: Full-time employees refer to companies or enterprises that should sign labor contracts with employees.，And full-time employees can have a probation period。 The last important thing for full-time employees is that it is included in the labor contract.，It should be very clearly expressed that the five social insurances and one fund are to be paid for employees.。

And for full-time employees，In terms of salary payment, there are also

Require

In addition to monthly payment，Overtime pay and paid annual leave are also required。

1. Part-time employees For part-time employees，The company does not need to sign a labor contract with them，Only a verbal agreement is required。Naturally, there is no need to buy five insurances and one housing fund for employees.。 02 Do temporary workers need to pay social security?

The "Plan for Deepening the Reform of Party and State Institutions" issued by the central government has attracted widespread attention，Article 46 “In order to improve the efficiency of collection and management of social insurance funds，The basic pension insurance premium will be、Basic medical insurance premium、Unemployment insurance premiums and other social insurance premiums will be collected uniformly by the tax department, which has aroused intense discussion.。 Social security is collected uniformly by the tax department，Audits on social security payments have become even more stringent.，So what about temporary workers?

Do temporary workers also have to pay social security for them? Next，Let’s take a look with everyone。 Temporary workers mainly include the following situations:：

1. The first situation：There is an actual employment relationship between the two parties. The so-called employment or employment relationship，Generally refers to all continuous service relationships，The main income or a large part of the income of the job holder or employee who provides services comes from the enterprise where he or she works.。

If the temporary worker has an actual employment relationship with the company and has signed a labor contract，Attend attendance at the unit at the same time、Obey the unit’s rules and regulations。So temporary workers are the same as regular employees，should enjoy equal treatment，Enterprises need to pay temporary workers according to "wages and salaries"，At the same time, it is necessary to withhold and pay social security and personal taxes for temporary workers.。

For example： Company cleaning、security guard，Although the personnel in this position are highly variable,，But if the company usually has this position permanently,，And employees participate in the unit's attendance check、Obey the unit’s rules and regulations，In this case, there is an actual employment relationship and there is a certain degree of continuity.，Should be treated as wages and salaries，and need to pay social security contributions to these employees，Of course, if these employees have already submitted one from other units,，No need to pay again。

Policy basis：Article 34 of the Implementation Regulations of the Enterprise Income Tax Law，All cash or non-cash labor remuneration paid by an enterprise to employees who serve or are employed by the enterprise in each tax year，wages and salaries，Deduction allowed before tax。Enterprises hire seasonal workers、temporary worker、intern、Rehiring retired personnel and accepting external labor dispatch，It also belongs to the category of employees employed or employed by enterprises。

1. Second case：Temporary workers provide labor services，No actual employment relationship exists If there is no actual employment relationship between the temporary worker and the enterprise，No limited-term labor contract signed with the unit，Providing services only occasionally or on a case-by-case basis，In this case, it should be treated as labor fee.，Such as corporate office and other house decoration，Painter hired，painter，Temporarily hired porters to move goods，Companies generally do not set up these positions on a fixed basis.，The services provided by employees are not continuous.，Such employees need to go to the tax bureau to issue labor invoices when providing services.，Enterprises record accounts based on labor invoices，Personal income tax is calculated and paid based on labor remuneration income。

Although the labor fee is also labor

cost

，But separate from wages and salaries。The amount of labor fee is not regarded as welfare fee、The base of employee education funds and labor union funds。Enterprises that accept labor services do not need to provide social security for those who provide labor services。

Policy basis：Article 60, Paragraph 2, "Social Insurance Law" Individual industrial and commercial households without employees、Part-time employees who have not participated in social insurance in the employer and other flexible employment personnel，Social insurance premiums can be paid directly to the social insurance premium collection agency。

1. The third situation：Dispatched employees Who should pay the social security of dispatched employees depends on how the labor dispatch contract was signed between the labor dispatch unit and the employer.。

If it is stipulated in the contract that the employer shall pay the labor service fee directly to the labor dispatch unit，The labor dispatch unit pays wages to dispatched employees，and pay social security，In this case, there is no actual employment relationship between the employer and the dispatched employees.，No need to pay social security，And if the dispatched employee is injured in an accident due to work at the employer,，The labor dispatch unit should apply for work-related injury recognition in accordance with the law，The employer can assist。

The labor dispatch unit is mainly responsible for work-related injury insurance.，Compensation matters can be negotiated with the employer。 Policy basis：Article 59 of the "Labor Contract Law" The labor dispatch unit shall enter into a labor dispatch agreement with the unit that accepts employment in the form of labor dispatch (hereinafter referred to as the employer).。The labor dispatch agreement should stipulate the dispatch positions and number of personnel、Dispatch deadline、The amount and method of payment of labor remuneration and social insurance premiums and liability for breach of agreement。

1. The fourth situation：Employees who retire and return to employment There are two situations when retirees return to employment.：
2. Income from re-employment，Pay personal income tax based on “wage and salary income”。
3. Income from part-time job，Personal income tax is paid based on “remuneration for labor services”。 If you have accumulated contributions for the number of years specified by the state when you reach the statutory retirement age,，If you continue to work after retirement, you do not need to pay social security.。

Therefore, regardless of whether it is based on "salary" or "labor compensation", enterprises do not need to consider paying social security for retired and re-employed employees.。

Policy basis：Article 27 of the Social Security Law："Individuals participating in the basic medical insurance for employees，When reaching the statutory retirement age, the accumulated contributions have reached the number of years specified by the state，No more basic medical insurance premiums after retirement，Enjoy basic medical insurance benefits in accordance with national regulations；Those who have not reached the age limit prescribed by the state，You can pay until the number of years specified by the state。” Do you understand all the situations of temporary workers mentioned above?

Reasonable and legal payment of social security for temporary workers can help reduce the tax risk of enterprises，Pay attention to small problems，Avoid big risks! 03 Reasonable and legal payment of social security for temporary workers can help reduce the tax risk of enterprises! one、Never use these two methods”avoid”Social security payment，The risk is high!

Social security income tax has always troubled some companies with irregular social security payment，2025A new payment model will be launched on January 1, 2020，For irregular small and medium-sized enterprises，It will be another big challenge。 Before social security income tax，Always want to find some measures and strategies to deal with，A number of “planning” plans emerged at the historic moment。 Enterprises must not take risks!

1. Replace "full-time" employment with "part-time"，Avoid social security，There are risks!

Business description： In the process of business operation，It is inevitable that some highly mobile employees will be used，like：security guard、Cleaning、Driver waiting，Due to high liquidity，It is inevitable that some companies will be unwilling to purchase social security for their employees.。

2025Social security income tax will begin on January 1，For this type of employee，Companies always want to avoid social security，Some companies want to replace the more mobile "full-time" employees with "part-time" employees.，to avoid social security payments，Companies use this method to circumvent social security，You should also pay attention to the risks。 risk analysis： 1) Workers who work part-time should participate in basic pension insurance，In principle, it shall be implemented with reference to the insurance participation methods for individual industrial and commercial households.。

2) Workers who work part-time can participate in basic medical insurance as individuals，And in accordance with the principle that the level of benefits is linked to the level of payment，Enjoy corresponding basic medical insurance benefits。 3) Employers shall pay work-related injury insurance premiums for part-time workers who have established labor relations in accordance with relevant national regulations.。

Through the analysis of the relevant provisions of Document No. 12 issued by the Ministry of Labor and Social Security in 2003，It is not difficult for us to find，Part-time employees，It’s not that you don’t have to pay insurance，At least "work injury insurance" must be paid，Of course, this needs to meet the "part-time" employment conditions。 If "full-time" employees are treated as "part-time" employees，Companies also face the risk of employees complaining to the labor department。

1. Change employee status，Turn "regular employees" into "temporary workers"，There are risks!

Business description： some special industries，On the employment model，It is inevitable that there will be high liquidity、High cost、low technology phenomenon，like：Cleaning staff in the hotel industry、Service staff in the catering industry、Cleaning staff of property companies, etc.，for these special people，It is inevitable that some companies are unwilling to purchase social security for their employees.，Want to avoid social security payments through temporary employment，Companies use this method to circumvent social security，You should also pay attention to the risks。

risk analysis： Issued according to the Labor Office[1996]238Article 1 of the document stipulates，Regarding the issue of whether “temporary workers” should still be retained。After the implementation of the Labor Law，All employers and employees fully implement the labor contract system，All types of employees enjoy equal rights in the employer。 therefore，The name temporary workers in the past sense compared to regular workers no longer exists.。

If the employer employs workers in temporary positions，Labor contracts should be signed with workers and various social insurances should be established for them in accordance with the law.，Entitle them to relevant benefits，However, there may be differences in the term of the labor contract.。 So，Want to avoid social security through temporary work，It's almost impossible。 two、2 reminders for accountants!

1. Now there is no longer any distinction between temporary workers and regular workers，Only full-time and part-time、Differences in employment of workers to complete certain work tasks，Unless full-time employees (i.e. hourly employees) do not need to pay social insurance，Other employment units must pay social insurance for their workers in accordance with the law.，And guarantee to enjoy other benefits stipulated in the Labor Contract Law。
2. Article 38 of my country’s Labor Contract Law stipulates，The employer fails to pay social insurance premiums for employees in accordance with the law，Workers can terminate the labor contract； Article 46，The employee terminates the labor contract in accordance with the provisions of Article 38 of this Law，Employers must pay economic compensation to workers。 The employer cannot simply think that，Any worker who resigns，No need to pay financial compensation。

04 attached：Financial and tax treatment of temporary workers' wages Enterprise production and operation，Temporary workers will be used due to job or business needs，So how to deal with the financial and taxation of temporary workers? Let’s take a look today!

one、Are temporary workers’ wages considered “salary” or “labor remuneration”? “88 Questions on How to Declar After the State Administration of Taxation’s Individual Income Tax Reform” clarifies：

1. Salaries are paid normally on a monthly basis，Select "Yes" for "Are you an employee"?，Fill out the regular salary and salary report；
2. Not paying monthly wages or not signing a labor contract，Select "No" for "Are you an employee"?，Fill out the labor remuneration report。

This is the main distinction between wages and salary income and labor remuneration income.。That being the case，The so-called "wage" of temporary workers，In fact, it is remuneration for labor，Personal income tax should be withheld and paid according to "income from labor remuneration"。

Things to note

2025From January 1st，Resident individuals’ income from wages and salaries、Income from labor remuneration、Income from royalties、Royalty income，Together as "comprehensive income"，Consolidated calculation of personal income tax by tax year。

in：Income from labor remuneration shall be calculated as income minus 20%

cost

The remaining balance after，That is to say，The tax is calculated based on the original income with a 20% discount.。 ask：Do I need to withhold personal income tax when paying temporary workers’ wages? answer：There is no doubt about it。 According to Article 8 of the "Personal Income Tax Law of the People's Republic of China" Personal Income Tax，The income earner is the taxpayer，The unit or individual who pays the income shall be the withholding agent。

Article 3 of the "Interim Measures for the Administration of Withholding and Declaration of Personal Income Tax in Full by All Employees"、Article 4 Relevant Provisions，When a withholding agent pays taxable income to an individual，Regardless of whether they are members of the unit、Whether the taxable income paid meets the tax standard，The withholding agent shall within the next month of withholding the tax,Submit the basic information of individuals who pay taxable income to the competent tax authorities、Items and amounts paid、Amount of tax withheld and other relevant tax-related information。

withholding agent，Refers to entities and individuals that pay taxable income to individuals。Personal income tax is withheld in full for all employees. The taxable income reported includes wages.、salary income、Income from labor remuneration、Income from royalties、Royalty income、interest dividend dividend income、Property rental income、Proceeds from property transfer、chance income、Other income taxed as determined by the financial department of the State Council。

therefore，If the above payment is made to an individual，Should fulfill the obligation to withhold and pay personal income tax in accordance with the law。 certainly，This is only the implementation standard for personal income tax；What about corporate income tax?

two、Temporary worker salary entry voucher

1. Temporary workers’ wages are also “wages”. Policy basis： "Announcement of the State Administration of Taxation on Certain Tax Treatment Issues on Taxable Income of Enterprises" (State Administration of Taxation Announcement No. 15, 2012) 1、About seasonal workers、Temporary workers, etc.

cost

Pre-tax deduction issues：Enterprises hiring seasonal workers、temporary worker、intern、What actually happened when rehiring retirees...

cost

，It should be divided into wages and salaries expenses and employee welfare expenses.，and deducted before corporate income tax in accordance with the provisions of the Corporate Income Tax Law。

Among them are wages and salaries expenses，The base allowed to be included in the total wages and salaries of the enterprise，as calculation of various other related

cost

Basis for deduction。 It is clear here：Wages of temporary workers are included in wages and salaries expenses。

1. "Salary" is not a VAT taxable item. Article 10 of the "Implementation Measures for the Pilot Program of Replacing Business Tax with VAT" in the "Finance and Taxation [2025] No. 36" document clearly states that，Employees employed by units or individual industrial and commercial households provide services for the unit or employer to obtain wages.，Belongs to non-business activities，Not "providing services for a fee"、Transfer of intangible assets or real estate for a fee”，Not within the scope of VAT collection。
2. Non-VAT taxable items do not need to obtain invoices. Article 10 of the Announcement of the State Administration of Taxation on the issuance of the "Administrative Measures for Pre-tax Deduction Vouchers for Enterprise Income Tax" (State Administration of Taxation Announcement No. 28 of 2025)，Expenditure items incurred by an enterprise within the country are not taxable items.，...the other party is personal，Use internal vouchers as pre-tax deduction vouchers。

Internal vouchers refer to the company’s self-made documents used for cost、

cost

、Original accounting documents for accounting of losses and other expenses。The filling and use of internal vouchers should comply with national accounting laws、Regulations and other relevant provisions。 ask：Pay employee wages，What original voucher should be used for pre-tax deduction?

answer：Includes salary distribution plan、Payroll Statement (Salary Statement)、bank documents、The labor contract signed between the enterprise and its employees、Personal income tax withholding status and social insurance list stamped by the social security agency。

Things to note

Tax calculation in progress，Whether employee salary bonuses are included in the personal income tax declaration system，It is one of the necessary conditions for calculating the pre-tax deduction of corporate income tax.。

("Notice of the State Administration of Taxation on the Deduction of Enterprise Wages, Salaries and Employee Welfare Fees" (Guo Shui Han [2009] No. 3)、Regarding the issue of reasonable wages and salaries：When tax authorities confirm the rationality of wages and salaries，It can be mastered according to the following principles：

1. The actual wages and salaries paid by the enterprise，The obligation to withhold and pay personal income tax has been fulfilled in accordance with the law.；
2. Arrangements on wages and salaries，Not for the purpose of reducing or evading taxes。

) three、the only standard of language，Is it accurate? Accounting Standards for Business Enterprises No. 9 No. - Employee Compensation Application Guide：staff，Refers to all persons who have entered into a labor contract with the enterprise，Including full-time、Part-time and temporary employees，It also includes people who have not signed a labor contract with the company but are officially appointed by the company.。

Specifically，Employees include all persons who have signed a labor contract with the enterprise，Persons who have not entered into a labor contract with the enterprise but are formally appointed by the enterprise，and even though they have not entered into a labor contract with the enterprise or have not been formally appointed by it、However, persons who provide services to the enterprise that are similar to those provided by employees。therefore，Temporary workers’ wages should be included in employee compensation calculations，And just like regular employees。

When accruing，Included in current profits and losses or related asset costs according to the beneficiary objects，Debit "Production Costs"、"manufacture

cost

”、"manage

cost

"Subjects such as，Credit the "Employee Compensation Payable" account。When issued，Debit the "Employee Compensation Payable" account，Credit "bank deposit" and other accounts then，Having said so much，If someone asks you now：“Do temporary workers need to pay social security?” “How should temporary workers account for 600 yuan a month?

”“临时工的个税在税改后要怎么申报？ "，Will you answer it?

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