临时工工资属于“工资”还是“劳务报酬”？支付劳务费的五大误区要了解！

kenndey

许多公司会临时雇佣一些人来为公司提供特定的服务，这些服务可能是咨询服务、技术服务，或是为了促进业务成交，需要居间人促成合作。这些服务都需要向个人支付相应的费用。然而，很多财务人员无法正确区分：临时工究竟是按“工资”扣个税还是要按“劳务报酬”扣个税后进行结算？


一、临时工工资属于工资还是劳务报酬税务局回复：若临时工与单位存在雇佣关系，按照工资薪金所得申报纳税，若临时工与单位不存在雇佣关系，按照劳务报酬所得申报纳税。那么，公司和临时工到底是不是雇佣关系？


（1）如果签订的是劳动合同，就是劳动关系。按月正常发放工资的，“是否雇员”选择“是”，填写正常工资薪金报表。企业应按照“工资薪金”给临时工发放报酬，按照“工资薪金”代扣代缴个税，同时需要帮临时工代扣代缴社保。“工资薪金”个税执行7级超额累进税率，扣除数为5000元。支付员工的工资可以造工资表发放，不需要员工为单位提供发票。


（2）如果签订的是劳务合同，就是劳务关系。不按月发放工资或者没有签订劳动合同的，“是否雇员”选择“否” ，填写劳务报酬报表。企业应按照“劳务报酬”代扣代缴个税，接受劳务的企业不需要为提供劳务的人提供社保。劳务报酬个税的税率为20%—40%。企业支付劳务费不可以造工资表抵扣成本，需要个人提供发票入账。不过，个人提供劳务不超过500元的情况下，企业可以使用内部凭证作为税前扣除凭证。

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