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