Article 68 of the Labor Contract Law of People's Republic of China (PRC) refers to part-time employment, with hours as the main reward. Generally, the average working hours of workers in the same employer are no more than four hours a day and the cumulative working hours per week are no more than twenty-four hours. Article 72 The hourly remuneration standard for part-time workers shall not be lower than the minimum hourly wage standard stipulated by the people's government where the employer is located. The settlement and payment period of labor remuneration for part-time employees shall not exceed fifteen days at the longest.
Do temporary workers need to declare a tax on their wages?
Enterprises directly employ temporary workers, sign labor contracts with them and pay them regularly on a monthly basis. If the enterprise does not sign a labor contract with temporary workers, and occasionally charges by time, there is no employment relationship, and temporary workers provide services, there is no actual employment relationship. This is more common, such as cleaning staff employed by enterprises. In this case, the enterprise does not need to withhold tax for it, but only needs to deal with it according to the labor fee. This kind of temporary workers need to go to the tax bureau to issue labor invoices, and the financial personnel of the enterprise will enter the accounts with the tickets. Temporary workers are provided by labor dispatch companies. The enterprise signs a contract with the labor dispatch company, and the enterprise pays the labor fee of the dispatch company. In this case, the enterprise does not need to withhold tax for it, because there is no actual employment relationship between the enterprise and the temporary workers at this time.