ByTony Dong, Daisy Duan and Jiang Junlu King & Wood Mallesons Corporate Group Over the years, it has been a common practice that multinational companies (“Home Entity”) dispatch expatriate employees (“Secondees”) to the affiliated enterprise in China (“Host Entity”) to hold post as senior management or other technical position. Usually, the Home Entity and the Secondees would retain… Continue Reading
Category Archives: Labor & Employment
Subscribe to Labor & Employment RSS Feed中国税收：掀开国际人员派遣安排的面纱
Posted in Corporate, Labor, Labor & Employment, Tax作者： 董刚 段桃 姜俊禄 金杜律师事务所公司组 多年以来，跨国企业（“派遣企业”）向境内企业（“接收企业”）派遣人员（“被派遣人员”）担任境内企业高管或其他技术职务的劳务安排非常普遍，通常做法是派遣企业与被派遣人员仍然保持雇佣关系并继续在境外支付工资、薪金及缴纳境外社会保险，然后由境内企业向境外派遣企业支付代垫费用的方式进行偿付。由于境内企业在申请境外支付时需要税务机关出具税务证明，税局通常会判定相关劳务派遣安排是否构成非居民企业在中国的机构、场所或依据税收协定形成常设机构而在中国产生企业所得税的纳税义务，由于过去法规多是原则性的规定，缺乏具体指引，导致税企之间多发争议，阻碍正常的对外支付行为，增加企业的税务合规风险。这一切将在今年6月1日发生重大变化。
Executive Summary of the Interpretation of the Supreme Court on Several Issues on the Application of Laws of Employment Disputes IV
Posted in Corporate, Dispute Resolution, Labor & EmploymentBy King & Wood Mallesons’ Healthcare Group On February 1, 2013, the Interpretation of Several Issues on the Application of Laws of Employment Disputes IV (the “Interpretation “) was promufgulated by the Supreme Court and implemented on the same day pursuant to Labor Law of People’s Republic of China, Employment Contract Law of People’s Republic… Continue Reading
《最高人民法院关于审理劳动争议案件适用法律若干问题的解释》(四)
Posted in Corporate, Dispute Resolution, Labor & Employment作者：金杜律师事务所医疗法律事务组 2013年2月1日，最高人民法院根据《中华人民共和国劳动法》，《中华人民共和国劳动合同法》，《中华人民共和国劳动争议调解仲裁法》，《中华人民共和国民事诉讼法》等相关法律规定，结合民事审判实践，就适用法律的若干问题，公布了与当日施行的《最高人民法院关于审理劳动争议案件适用 法律若干问题的解释》(四) (“解释”)，我们就该“解释”做出如 下说明与解读，供企业在处理员工问题，特别是劳动人事争议、竞业限制等问题时参考。
Executive Summary of Modification of the Employment Contract Law by the Standing Committee of National People’s Congress
Posted in Corporate, Dispute Resolution, Labor & EmploymentBy King & Wood Mallesons’ Healthcare Group On December 28, 2012, the Decision regarding the Modification of Employment Contract Law (the “Decision”) was passed by the 30th session of the Standing Committee of the 11th National People’s Congress, which will be implemented from July 1, 2013. This modification is relating to the labor dispatch part… Continue Reading
全国人大常委会修订《劳动合同法》概要
Posted in Corporate, Dispute Resolution, Labor & Employment作者：金杜律师事务所医疗法律事务组 2012年12月28日，十一届全国人大常委会第三十次会议表决 通过了《关于修改劳动合同法的决定》(“决定”)，该“决定”将 于 2013年7月1日起正式实施。此次修订是针对于《劳动合同法》 中有关于劳务派遣的相关规定，对于劳务派遣单位的经营资 质、经营劳务派遣业务的行政许可、被派遣员工与用工单位员 工的“同工同酬”、可以适用劳务派遣的“三性”岗位等内容予以细化与明确。
Beijing Released New Regulations on Work-Related Injury Insurance: Time for Resolving Labor Disputes Excluded from Time Limit for Applying for Work-Related Injuries Determination
Posted in Labor & EmploymentBy King & Wood Mallesons’ Labor Group Beijing Implementation Rules on Regulations on Work-Related Injury Insurance (Beijing Municipal Decree No. 242) (hereinafter "the Rules") was released and effective on December 5th, 2011. Based on the Regulations on Work-Related Injury Insurance promulgated by the State Council of the People’ s Republic of China and taking into… Continue Reading
北京出台实施工伤保险新规：解决劳动争议不计入工伤认定申请时限
Posted in Labor & Employment作者：金杜律师事务所劳动组 《北京市实施〈工伤保险条例〉若干规定》（北京市人民政府令第242号）（以下简称“《规定》”）已于2011年12月5日发布并实施。《规定》在国务院《工伤保险条例》的基础上，结合北京市的实际情况，对工伤认定、劳动能力鉴定、工伤保险待遇支付等方面进行了细化规定。 在工伤认定程序上，《规定》首次提出，因确认劳动关系发生争议而影响工伤认定的，应当在申请工伤认定前依法解决劳动争议，且解决劳动争议的时间将不计算在工伤认定申请时限内。此外，《规定》还建立了工伤认定的指定管辖制度，即区、县工伤鉴定部门认为工伤认定申请不属于本辖区管辖的，应当及时报请市社会保险行政部门指定管辖。
New Law on Prevention and Treatment of Occupational Diseases Strengthens the Protection for Employees
Posted in Labor & EmploymentKing & Wood Mallesons’ Labor & Employment Group The Decision to Amend the Law of the People’s Republic of China on Prevention and Treatment of Occupational Diseases was adopted by the Standing Committee of the 11th National People’ s Congress on December 31st, 2011. The amended Law of the People’s Republic of China on Prevention… Continue Reading
新职业病防治法加强对劳动者保护
Posted in Labor & Employment金杜律师事务所劳动法组 2011年12月31日，十一届全国人民代表大会常务委员会表决通过了修改《中华人民共和国职业病防治法》的决定。修订后的《中华人民共和国职业病防治法》（以下简称“新《职业病防治法》”）已于同日起施行。 为保障职业病病人的权益，新《职业病防治法》加强了职业病诊断、鉴定的可操作性，规定当职业病诊断、鉴定机构认为需要了解工作场所职业病危害因素情况时，可以对工作场所进行现场调查，也可以向安全生产监督管理部门提出，安全生产监督管理部门应当在十日内组织现场调查，用人单位不得拒绝、阻挠。
Penalty for Lying about or Concealing Work Safety Accidents Up to RMB 5 Million
Posted in Labor & EmploymentBy King & Wood’s Labor & Employment Group The State Administration of Work Safety passed the Decision on the Amendment to the Interim Punishment Rules for the Regulations on Reporting and Investigating Work Safety Accidents (hereinafter the "Decision") on August 29th, 2011. The Decision will be effective as of November 1st, 2011.
China Releases Regulations on Special Labor Protection for Female Employees
Posted in Corporate, Labor & EmploymentBy King & Wood’s Labor Group On November 21, 2011, the Legislative Affairs Office of the State Council released a notice to solicit public comments on the Regulations on Special Labor Protection for Female Employees (the "Draft Regulations"). The deadline for receiving comments on the Draft Regulations is December 23, 2011. The appendix of the… Continue Reading
中国细化对女职工特殊劳动保护
Posted in Corporate, Labor & Employment作者：金杜律师事务所劳动组 2011年11月21日，国务院法制办公室（国务院法制办）发布通知，就《女职工特殊劳动保护条例（征求意见稿）》向社会各界征求反馈。本次意见征即截止至2011年12月23日，征求意见稿将女职工禁忌劳动范围作为条例的附录加以列示。
Shared Benefit or Shared Burden? Provisional Measures on Social Insurance for Foreigners Working in China
Posted in Labor & EmploymentBy Xu Xiaodan King & Wood’s Labor Group The Provisional Measures on Social Insurance for Foreigners Working in China (the "Provisional Measures ") were issued on September 6, 2011 by the Ministry of Human Resources and Social Security and will come into effect on October 15, 2011. The Provisional Measures provide more specific rules on… Continue Reading
《在中国境内就业的外国人参加社会保险暂行办法》要点总结
Posted in Labor & Employment作者： 徐晓丹 金杜律师事务所劳动组 《在中国境内就业的外国人参加社会保险暂行办法》（“《暂行办法》”）已经于2011年9月6日由人力资源和社会保障部公布出台，并将于2011年10月15日起开始实施。该《暂行办法》针对2010年8月28日出台并于2011年7月1日实施的《中华人民共和国社会保险法》（“《社会保险法》”）中提出的在华就业的外国人应当参加社会保险的要求进行了具体规定，是对《社会保险法》的进一步补充。 要点如下：
Owner Tips for Managing Construction Projects in China
Posted in Dispute Resolution, Labor & Employment, Real EstateBy Meg Utterback and Holly Blackwell of King & Wood’s Dispute Resolution Group Whether you are building a manufacturing plant, a petrochemical plant or just fitting out an office, local rules and local authorities can play a significant role in your project. Local regulations and practice varies widely, from designer and contractor qualifications to requirements for… Continue Reading
工会发展的新动态及中国工会的特点
Posted in Labor & Employment作者：梁燕玲 金杜律师事务所公司组 近年来，中华全国总工会（“全总”）积极推动企业建会工作，许多企业纷纷收到了上级工会要求其建立工会的通知。此外，自去年以来，各地陆续发生了多起集体劳动争议和群体性事件，对企业的劳资关系处理及人力资源管理提出了新的挑战。有鉴于此，本文简要介绍了中国工会发展的最新动态及中国工会的特点，以期为企业建会工作提供有益参考。
Latest Development and Characteristics of Chinese Trade Unions
Posted in Labor & EmploymentBy Linda Liang of King & Wood’s Corporate Group In recent years, the All-China Federation of Trade Unions ("ACFTU") has been actively promoting the establishment of trade unions in enterprises. Many enterprises have received notices from trade unions at higher levels requiring them to set up their own unions. In addition, since last year, there… Continue Reading
中国劳动争议调解仲裁制度的新变化—-解读《中国人民共和国劳动争议调解仲裁法》
Posted in Labor & Employment作者：梁燕玲 金杜律师事务所公司组 《中华人民共和国劳动争议调解仲裁法》（“《调解仲裁法》”）于2007年12月29日通过，并于2008年5月1日起生效。该法在很大程度上改变了原有的劳动争议调解仲裁制度。本文主要通过新旧制度的对比，分析该法带来的新变化。
New Developments in the Mediation and Arbitration of Labor Disputes in China
Posted in Labor & EmploymentBy Linda Liang of King & Wood’s Corporate Group The Law on Mediation and Arbitration of Labor Disputes of the People’s Republic of China ("Mediation and Arbitration Law") was adopted on December 29, 2007 and became effective as of May 1, 2008. The law has significantly streamlined China’s labor dispute mediation and arbitration regime. This article… Continue Reading
Employment Contract Law Implementation Regulations: Initial Thoughts
Posted in Corporate, Labor & EmploymentThe Implementation Regulations of the PRC Employment Contract Law, which has been anticipated for over a year, became effective on September 18, 2008. Overall, the Regulations are consistent with the spirit of the Employment Contract Law and resolves certain problems in its implementation. However, the Regulations have a relatively limited impact and failed to meet… Continue Reading
Labor Arbitration Decision Vacated
Posted in Labor & EmploymentThe First Intermediate Court of Beijing recently issued a landmark decision under the new Labor Mediation and Arbitration Law (effective May 1, 2008). Under the new law, only employees can appeal certain arbitration decisions, while the employer is only able to request the court to vacate arbitration decisions on certain narrow grounds. Wu Jing,… Continue Reading