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Q&A of Special Additional Deduction on IIT – Housing Mortgage Interest

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In order to save costs, more and more companies have begun to recruit part-time workers. And for the use of part-time employment, what special attention should be paid to the enterprise, which is different from the provisions of full-time employment?

Q:
What is the definition of part-time employment?
A:
Part-time employment is based on hourly pay. Workers in the same employer generally work an average of no more than four hours per day and no more than 24 hours per week.

Q:
Does an enterprise need to sign a formal contract to use part-time labor?
A:
Both parties to part-time workers may enter into an oral agreement. Workers engaged in part-time employment can enter into labor contracts with one or more employers. However, the labor contract concluded later shall not affect the performance of the labor contract concluded earlier.

Q:
Whether the enterprise needs to pay economic compensation when the part-time employment agreement terminated?
A:
Either party to part-time employment can notify the other party to terminate employment at any time. When the employment is terminated, the employer shall not pay economic compensation to the worker.

Q:
What are the regulations on part-time labor wages?
A:
The hourly wage standard for part-time employment shall not be lower than the minimum hourly wage standard set by the people’s government where the employer is located. In addition, the longest period for settlement and payment of part-time labor compensation shall not exceed 15 days.

Q:
Does the company need to declare social insurance for part-time workers?
A: Enterprises recruiting part-time employees shall declare work-related injury insurance premiums for them in accordance with regulations.

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