Port communicationNotice! There are new pre-tax deductions for temporary workers’ wages
Require
many times，some engineering companies，As projects increase or decrease，There will always be a need to hire temporary workers，Therefore, these companies must consider the issue of pre-tax deductions for temporary workers’ wages.。recently，A comment "I heard that the wages of temporary workers will not be deductible before tax in the future"，To the shock of many engineering firms，So is the truth of the matter like this? Bajie Finance and Taxation will take you to find out below.。
Regarding the remarks that I heard that temporary workers’ wages will not be deductible before tax in the future.，Some experts responded：There is no such statement，But there are restrictions。
2025Article 9 of the "Measures for the Administration of Pre-tax Deduction Vouchers for Enterprise Income Tax" issued by the State Administration of Taxation on June 15, 2019 makes some provisions for pre-tax deduction of value-added tax.
Require
：The expenditure items incurred by the enterprise within the country are taxable items for value-added tax (hereinafter referred to as "taxable items")，The other party is a VAT taxpayer who has gone through tax registration，Invoices (including invoices issued by tax authorities in accordance with regulations) are used as pre-tax deduction vouchers for expenditures.；The other party is a unit that is not required to undergo tax registration according to law or an individual engaged in small-scale sporadic business.，The expenditure shall be based on invoices or receipts issued by the tax authorities and internal vouchers as pre-tax deduction vouchers，The payment voucher should indicate the name of the receiving unit.、Personal name and ID number、Expenditure items、Receipt amount and other related information。
That is to say，Your company pays wages for temporary workers，If the conditions for small amounts and sporadic amounts stipulated in the document are not met，You must obtain a labor service invoice or pay social security before it can be deducted before corporate income tax.。So what does small-scale sporadic business mean? What is the judgment standard for individuals engaged in small and sporadic businesses?
The criterion for judging small sporadic business operations is that the sales volume of individuals engaged in taxable items does not exceed the threshold stipulated in relevant VAT policies.。And "individuals engaged in small and sporadic business"，Specifically refers to the other party being a natural person whose single payment is less than 500 yuan.。The amount paid by the enterprise to an individual is less than 500 yuan each time，No need to obtain invoice。
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