배움과 공유의 시간

 Business supply contract (object)

This means that the company enters into a business supply contract with an external individual to carry out certain tasks (S/W development, computer maintenance, transport services in its own vehicle).
The contractor is not a company with a business license, but a freelance individual who is on an equal footing with the company. The relationship between the two parties establishes the content, time and repair of the work, and entrusts the work to the individual through the specific work.

It is not a command supervision and subordinate relationship between labor and management, such as labor relations, but a method in which the results ordered by the rich (company) in an equal relationship are submitted by an Eulbang (individual) and remuneration is paid in exchange for the same way.

In this case, the entity is not subject to the corporate supervision and the company’s employment rules, is not required to commute on time, only if the entity issues the results specified in the labor contract at the specified time. This means that the entity is not involved in any of the processes in which the outcome is completed.

Labor-related laws such as the Labor Contract Act shall not apply to work contract relationships, and the Contract Act and the Civil Code shall be the basis of the Act. Since it is not a labor relationship, there is no need to pay social insurance. In addition, the commission fees paid by the company to an outside individual are not salary income, but are taxed and included in labor remuneration income.

(1) Precautions for hiring subcontracts

1) There should be no administrative subjugation.

Workers in labor relations are not subject to the management of user employment In other words, they are not subject to user absenteeism and punishment schemes, and there is no subservience relationship between them. If a worker receives daily care, such as management of a user's muscular system, there is a risk that is legally considered to form a labor relationship between the two sides.

2) Business contract should differ from labor contract.

The contract shall not have the contents of the labor contract agreed as is, otherwise there is a risk that it will be considered a labor contract even if the title states "subcontracting contract." The work contract may include the details of work specifically engaged in both parties, the duty of rights between the two parties, the time and method of remuneration payment, and the responsibility for placebo.

3) Receive a receipt for labor expenses when paying a repair.

When a worker receives a remuneration, the user shall require the worker to submit a receipt (劳务费) for labour expenses from the tax office. In this case, it is a strong proof that he received the labour remuneration, not the salary.

4) Job security and legal risks are very high in a similar way to regular employees

 If a contract is concluded but a contract is concluded to be similar to a full-time employee, and the other party obtains relevant evidence, and the labor relationship is judged to have been established by filing a lawsuit, it can be held liable for a huge amount of compensation, such as contract failure, double-payment, payment of social insurance, and supplementation, and economic compensation.

[Requirement contract agreement requirement clause (case)]

ᄋ Eulbang shall handle social and personal injury insurance issues on its own and shall not be held liable for any damages caused to the person or property of others during Eulbang's labor activities.

ᄋ In the labor activities of Eulbang, the Affiliate conducts no specific arrangements or management and does not require any duties. Eulbang assigns his work hours entirely to himself, decides how to carry out his labor activities, and is not under the supervision of the Gabby Rules System.

ᄋ Eulbang shall bear management risks on its own, and the Subang shall not guarantee any income of Eulbang.

(2) Risk of subcontracting with individuals

Responsibility for compensation for a worker's fantasy accident hired by an individual contractor

Our company is doing construction at B Korean factory in China. During this construction, a member of K class was injured at the construction site of plant B while working with a person named K team leader who was working as a team leader. It was an accident in which the bones of the thumb were crushed due to his own negligence. In this case, is my company responsible?

Instead of being paid directly to the injured employee, the class president recruited people to work and made profits when he gave them construction costs.

There is no problem if the company submits a contract to an individual who does not have a business group and the individual carries out the work. However, if the individual employs other workers and proceeds with the work, it is in violation of the provisions of the Labor Contract Act. This is because the legal right to hire workers is granted only to companies with business licenses. If individuals are allowed to hire workers, there will be a large number of cases of daydreaming and avoiding legal responsibility due to lack of compensation during the work process.

It is less risky for a company to contract a contract with an individual for work performed by a single person, but in the event that the individual is involved in an accident while recruiting and working with an unregistered business, the damaged worker may be held liable for joint compensation to the individual contractor and the ordering company.

Therefore, it is desirable not to place an order with an individual contractor for work requiring a large number of workers, but to enter into a contract with a duly registered company, even if it is more costly.

[Article 94 of the Labor Contract Act]
In the event that an individual has been recruited in violation of the provisions of this Act to cause damages to the worker, the organization that placed the order and the individual contractor shall be responsible for the joint compensation.

(3) Taxing personal income tax on labor-conservative income

Based on the Personal Income Tax Act and the Enforcement Ordinance, the personal income tax shall be levied on the labour-conservative income as follows, and the company shall be required to pay withholding tax. It is important to note that the taxation criteria for personal income tax on salary income are different.

Taxable income amount tax deduction amount
20% 0 below 20,000元
20,000초s and less than 50,000 30%30% 2,000
50,000 元s and 40% 7000

If a single income does not exceed 4,000 元, a deduction of 800 비용 is made for expenses and a deduction of 20 per cent of expenses is made for taxable income.
* Tax amount = Taxable income amount X tax rate - Speed tax deduction amount

5. Non-full-time employment

Non-full-time employment is a form of "part-time" employment. Since it is not a full-time employment, there is no obligation to pay economic compensation when applying for social insurance or terminating employment, and it has the advantage that labor relations can be terminated at any time.

On the other hand, non-full-time employment is required to enter into a non-full-time labor contract in writing for risk management, as there is a possibility that a full-time employment may result in legal problems, even though the Labor Contract Act stipulates that a verbal contract is possible.

Non-full-time wages are calculated by the hourly wage and must be paid within 15 days. The hourly wage should be above the minimum hourly wage promulgated by the local local government. Labor hours should not exceed the average of four hours a day or 24 hours a week.

The most problematic thing is industrial accidents. For example, in the event of a traffic accident during commuting, non-full-time employment is also part of a formal labor relationship, so the employer has the legal responsibility specified in the Industrial Accident Insurance Ordinance.

The problem is that for non-full-time systems, industrial insurance subscriptions are not allowed in most regions. Therefore, personal injury insurance is required in preparation for industrial accidents.

[working-level measures]

1. Employment contract
Make sure to sign a written non-full-time contract. The contract specifies that it is a non-full-time employment and clearly covenants the hours worked.

2. Absenteeism and tardiness management
In the event that the work hours are clearly agreed to in the contract, it is not necessary to manage absenteeism and tardiness inspection. Since the number of hours per week may exceed 24 hours per week depending on the situation, the records of absenteeism and tardiness may remain evidence detrimental to management.

3. working hours
Even if the working hours exceed the legal maximum hours, it does not matter if the contract stipulates that the working hours are within the legal When wages are paid, it will be more effective to prevent risks if receipt of the signature is recorded 24 hours a week.

4. Maintenance payment cycle
The Labor Contract Act stipulates payment every two weeks at the latest, but even if paid monthly, no special legal liability issue arises.

[business contract]

In case of labor dispatch, the company carries out direct management of dispatched workers, as it is tantamount to purchasing labor from the labor dispatch company.
However, in the case of a work supply, the contractor is not allowed to carry out direct management of workers at the contractor. This is because in the case of job delivery, it is not about labor, but about the products or services generated by the workers of the contractor. Therefore, the key difference between the two is whether or not they can directly manage the workforce.

1. Business supply contract (to company)

Business supply refers to a way of managing the work to improve the efficiency of the work, by placing an order with a professional contractor for specific tasks that are non-core and independent of the company.

For example, tasks that are not related to the essential business of the company, such as cleaning, security, and packaging, are often carried out in the form of contract with an outside professional company.
Contracts with outside professional contractors are the most legal means to minimize risks. Since professional companies become employers, problems such as labor contracts, social insurance payments, and industrial accidents are all unrelated to the ordering company.

(1) Differences between work supply and labor dispatch

The important differences between the work supply and labor dispatch are as follows:

have a different object
ᄋ The object of the assignment is "specific work items".
ᄋ The object of the labor force is the "process of providing labor" by the dispatched workers.

have different control over employees
ᄋ In a work supply, the ordering company is not allowed to directly manage the contractor's staff, but is directly managed by the contractor.
ᄋ In a labor dispatch, companies that use dispatched workers shall manage dispatched workers directly.

(2) Precautions for the delivery of work within the company

Special attention should be paid to the following matters so that they are not confused with labor dispatch.

1 The ordering company cannot directly manage the contractor's staff (such as attendance, command, high performance, reward, payment of wage welfare, and other routine management) and can only supervise the contractor's completion of the contractor's.

2 The rules of employment of an ordering company shall not apply to the employees of the contractor. In the case of employment rules that require compliance with the work progress within the ordering company, the Regulations for Employment of Contractors shall be implemented in a manner that requires them to be included in the employment rules of the contractor in advance.

3 The contractor must have a corresponding management price. For example, in the case of a contract for handling chemical products, the relevant license and qualifications must be in place.

4 If a contractor uses the ordering entity’s own internal, tools and facilities, it is desirable to employ a lease method to prevent the contractor’s employees from "working for the ordering entity."

@ 2 types of work in labor dispatch, in case of job placement

Delivery of work outside the ordering company
It is a general form of business service. In other words, the ordering company outsource some of its work to the contractor and the contractor uses its facilities and tools to manage its employees.

Delivery of business inside the ordering company
It is a special type of work supply, and it is a type of work that has been trained to cause confusion with labor dispatch. In other words, after the ordering company outsource some of its work to the contractor, the contractor sends its employees to the company of the ordering company and manages its employees using the equipment and tools of the ordering company.

(3) Risk of disguised subcontracting

In order to avoid the policy of regulating labor strikes, the format alone takes the form of "subcontracting, outsourcing" and in fact there are many cases in which companies directly conduct "coverage pay" to manage workers at contractors.

[Example] Enforcement of joint indemnity responsibilities based on disguised subcontracting
The port management company orders the unloading work in outsourced form to the outside loading company and signs a "loading contract." The unloading company sends its personnel to the port management company and obtains 10% of the total labor cost as administrative expenses. The port management company conducted direct command orders and work arrangements for the unloading company personnel.
(Explain)
Under the contract, "outsourcing" or "outside" companies are not involved in personnel management and unloading, and the port management company, which is the owner of the order, is actually considered to be employment in the form of labor dispatch (in the event of an accident, labor contract law applies, and joint compensation liability is imposed).

The important distinction between labor dispatch and delivery of work is whether to manage it directly or not. The problem is that it is difficult in practice to define the concept of "direct control of the labor process (command). For example, if a salesperson is assigned to a distribution store by a marketing contractor, the distributor (owner) may exercise the right to control the salesperson of the contractor in part, for example, the order of the place of work, safety management, quality of service, etc. Therefore, it is necessary for the company to establish a reasonable and specific management scope in the work supply consultation document if it is to give out its work.

When choosing a work-delivery scheme, the following considerations apply:

1 Delivery of work is relatively independent and suitable for simple tasks. For tasks that are core, complex and require advanced technology, they are not suitable for subcontracting in terms of confidentiality and quality maintenance.

2 It is essential to verify that the contractor has contract qualifications in the relevant field and has an efficient personnel management system and management capability.