Summary
本期摘要
法規(guī)解讀:《刑法修正案(十二)草案》發(fā)布,增設非國有企業(yè)人員背信和瀆職相關犯罪,調(diào)整賄賂類犯罪刑罰
Interpretation of Laws and Regulations: Draft Amendments to the Criminal Law (XII) Issued, Adding Crimes Related to Breach of Trust and Dereliction of Duty by Personnel of Non-State-Owned Enterprises, and Adjusting the Penalties for Bribery-Type Crimes
新規(guī)速遞:延長兩項個人所得稅優(yōu)惠政策,提高三項個人所得稅專項附加扣除標準
Quick View of New Regulations: Extension of Two Preferential Policies on Individual Income Tax and Increase of Three Additional Special Deduction Standards for Individual Income Tax
新規(guī)速遞:北京調(diào)整最低工資標準;天津更新勞動合同法實施細則;杭州出臺育兒補助實施辦法;五部門發(fā)布預防和消除工作場所不當管理風險隱患制度參考文本
典型案例:最高人民法院發(fā)布抓實公正與效率踐行社會主義核心價值觀典型案例
典型案例:北京市通州區(qū)人民法院發(fā)布三起勞動爭議典型案例
典型案例:北京市昌平區(qū)人民法院發(fā)布勞動爭議審判與誠信建設白皮書
Exploration of Typical Cases: Changping District People’s Court of Beijing Released the White Paper on Labor Disputes Trial and Integrity Construction
典型案例:蘇州市中級人民法院發(fā)布2018-2022年涉新就業(yè)形態(tài)糾紛案件審判白皮書暨十大典型案例
Exploration of Typical Cases: Suzhou Intermediate People’s Court Released the White Paper on Trial of Cases of Disputes Involving New Work Models and Ten Typical Cases in 2018-2022
二、新規(guī)速遞:延長兩項個人所得稅優(yōu)惠政策,提高三項個人所得稅專項附加扣除標準
1. 財政部、國家稅務總局于2023年8月18日發(fā)布《關于延續(xù)實施全年一次性獎金個人所得稅政策的公告》,將全年一次性獎金不并入當年綜合所得、實施按月單獨計稅的政策延至2027年底。
2. 財政部、國家稅務總局于2023年8月18日發(fā)布《關于延續(xù)實施上市公司股權激勵有關個人所得稅政策的公告》,將上市公司股權激勵不并入當年綜合所得、全額單獨計稅的政策延至2027年底。
3. 國務院于2023年8月28日發(fā)布《關于提高個人所得稅有關專項附加扣除標準的通知》,將3歲以下嬰幼兒照護、子女教育、贍養(yǎng)老人三項專項附加扣除標準分別提高了1000元/月,調(diào)整后的扣除標準自2023年1月1日起實施。
The State Council issued a Notification regarding the Increment of Special Additional Deductions Standard for Individual Income Tax on August 28, 2023. This increment had raised the standard of special additional deductions for infants and young children under the age of 3, children’s education, and support for the elderly by ¥1,000 per month. These new standards had been enforced since 1 January 2023.
三、新規(guī)速遞:北京調(diào)整最低工資標準;天津更新勞動合同法實施細則;杭州出臺育兒補助實施辦法;五部門發(fā)布預防和消除不當管理風險隱患制度參考文本
1. 北京調(diào)整最低工資標準
Beijing Adjusted Minimum Wage Standard
2023年7月11日,北京市人力資源和社會保障局發(fā)布《關于調(diào)整北京市2023年最低工資標準的通知》。2023年9月1日起,北京市最低工資標準由每小時不低于13.33元、每月不低于2320元,調(diào)整為每小時不低于13.91元、每月不低于2420元。其中,勞動者應得的加班、加點工資,勞動者個人應繳納的各項社會保險費和住房公積金等項目不作為最低工資標準的組成部分,用人單位應按規(guī)定另行支付。
On July 11, 2023, the Beijing MOHRSS issued a notice regarding the minimum wage standard in Beijing for 2023. Effective from September 1, 2023, the minimum wage standard in Beijing has been raised from not less than ¥13.33 per hour and ¥2,320 per month to not less than ¥13.91 per hour and ¥2,420 per month. Among them, items such as overtime pay owed to employees, and various employee social insurance contributions and housing fund payments were not included in the minimum wage standard. Employers must pay these separately in accordance with regulations.
2. 天津更新勞動合同法實施細則
Tianjin Updated Labor Implementation Rules for the Labor Contract Law
2023年8月1日,天津市人力資源和社會保障局發(fā)布的《天津市貫徹落實勞動合同法若干問題實施細則》生效。相較于2018年天津人社部門發(fā)布的實施細則,該細則明確了:(1)用人單位通過互聯(lián)網(wǎng)平臺招用、管理勞動者,根據(jù)實際用工情況,用人單位對勞動者進行勞動管理、有明確的工作任務要求,將構成勞動關系;(2)用人單位和勞動者協(xié)商一致可以訂立電子勞動合同,訂立時需按照勞動合同法、電子簽名法等法律要求的標準;(3)用人單位與勞動者約定的加班加點工資計算基數(shù),不得低于勞動者所在崗位應得的工資報酬。
On August 1, 2023, the Implementation Rules for the Labor Contract Law issued by the Tianjin MOHRSS became effective. Compared to the version issued by the Tianjin MOHRSS in 2018, the new rules had clarified that (1) where an employer recruits and manages an employee through internet platforms, if the employer conducts management on employee and puts forward clear requirements for work, it would be deemed that there is a labor relationship based on the actual employment situation. and (2) the employer and the employee could enter into an e-labor contract by consensus, which must comply with the Labor Contract Law, Electronic Signature Law and other legally required standards. (3) the basis for calculating overtime pay, as agreed between the employer and the employee, shall not be lower than the wage due to the employee’s position.
3. 杭州出臺育兒補助實施辦法
Hangzhou Issued Implementation Measures for Childcare Subsidies
2023年8月7日,杭州市衛(wèi)生健康委員會、財政局發(fā)布《杭州市育兒補助實施辦法(試行)》,采用一次性發(fā)放現(xiàn)金形式向杭州戶籍的生育二孩、三孩家庭發(fā)放孕產(chǎn)補助和育兒補助,其中孕產(chǎn)補助標準為二孩2000元、三孩5000元,育兒補助標準為二孩5000元、三孩20000元。
On August 7, 2023, the Hangzhou Municipal Health Committee and the Finance Bureau issued the Implementation Measures for Childcare Subsidies in Hangzhou (Trial), which adopted the form of one-time cash payment to provide maternity subsidies and childcare subsidies to Hangzhou households with two or three children, with the standard of maternity subsidies being ¥2,000 for two children and ¥5,000 for three children, and the standard of childcare subsidies being ¥5,000 for two children and ¥20,000 for three children.
4. 五部門發(fā)布預防和消除工作場所不當管理風險隱患制度參考文本
Five Departments Issued Reference Texts for System to Prevent and Eliminate Mismanagement Risks and Hazards
2023年8月14日,人力資源和社會保障部等五部門印發(fā)《預防和消除工作場所不當管理風險隱患制度(參考文本)》(“參考文本”)。參考文本強調(diào)了用人單位應如實告知員工工作相關情況、不得扣押證件、不得要求提供擔保、處理違紀員工不要求職工額外勞動或對職工罰款,以及依法解除或終止勞動合同時一次性付清工資和經(jīng)濟補償并同時出具解除/終止勞動合同證明等事項。參考文本雖并非正式法律淵源,但對企業(yè)建立相關內(nèi)部制度、實施合規(guī)管理具有一定參考價值。
四、典型案例:最高人民法院發(fā)布抓實公正與效率踐行社會主義核心價值觀典型案例
2023年8月2日,最高人民法院舉行新聞發(fā)布會,發(fā)布人民法院抓實公正與效率踐行社會主義核心價值觀典型案例十五個。與勞動用工相關的其中兩個案例體現(xiàn)出裁審機構的如下裁判觀點:
On August 2, 2023, the Supreme People’s Court held a press conference to issue fifteen typical cases of the People’s Courts in focusing justice and efficiency and practicing socialist core values. Two of the cases related to labor and employment reflected the following adjudication views:
五、典型案例:北京市通州區(qū)人民法院發(fā)布三起勞動爭議典型案例
On August 3, 2023, Tongzhou District People’s Court of Beijing (“Tongzhou Court”) held a press conference on Trials of Cases of Labor Disputes, inventorying the trials of labor disputes in the Tongzhou Court in the past three years and specific measures taken to handle labor disputes properly, and releasing three typical cases.
六、典型案例:北京市昌平區(qū)人民法院發(fā)布勞動爭議審判與誠信建設白皮書
2023年7月18日,北京市昌平區(qū)人民法院發(fā)布《勞動爭議審判與誠信建設白皮書(2018-2022年)》,梳理了近五年勞動爭議案件整體情況,并通報了十起勞動爭議典型案例。
On July 18, 2023, Changping District People’s Court of Beijing released the White Paper on Labor Dispute Trial and Integrity Construction (2018-2022), inventorying the overall picture of labor dispute cases in the past five years, and circulating ten typical labor dispute cases.
The judicial opinions in the typical cases are as follows:
1. 用人單位為勞動者辦理落戶指標并約定服務期,因勞動者提前辭職未能辦理落戶手續(xù)的,勞動者應向用人單位賠償人力資源成本支出的損失5萬元;
In the case that the employer applied for Beijing Hukou quota for the employee and agreed on a service period, and the employee failed to file the Hukou due to his resignation in advance, the employee was ordered to compensate the employer for the loss of ¥50,000 in human resource cost;
2. 勞動者提供虛假休假證明,用人單位有權以嚴重違反規(guī)章制度為由解除勞動合同;
The employer was considered to have the right to terminate the employment contract on the grounds of serious violation of rules and regulations in the case that the employee provided false leave certificates;
3. 法院查明用人單位篡改員工入職時間,支持勞動者主張的解除勞動合同經(jīng)濟補償金金額;
The court ascertained that the employer has tampered with the employee’s commencement date and upheld the amount of severance for termination of the employment contract claimed by the employee;
4. 勞動者承諾放棄社保無效,用人單位應賠償因社會保險經(jīng)辦機構已不能補辦導致勞動者無法享受社會保險待遇的損失;
The employee’s promise of waiving the payment of social insurance was held invalid, and the employer shall compensate for the employee’s social security benefits loss if the social insurance has been unable to be applied;
5. 勞動合同中約定了競業(yè)限制但未約定經(jīng)濟補償,勞動者履行了競業(yè)限制義務的,用人單位應按解除前十二個月平均工資的30%按月支付經(jīng)濟補償;
In the case that a non-competition restriction was agreed upon in the employment contract with no non-competition compensation, and the employee had fulfilled the non-competition obligation, the employer should pay non-competition compensation on a monthly basis at the rate of 30% of the average salary of twelve months prior to the termination of the employment;
6. 勞動者在離職時承諾再無爭議后反悔,向用人單位主張賠償,法院駁回勞動者主張;
The employee had promised no further disputes upon the termination of employment, but claimed compensation from the employer later. The court rejected such claim of the employee;
7.勞動者簽訂勞動合同次日被辭退,用人單位應支付違法解除勞動合同的賠償金;
The employee was dismissed the following day after signing an employment contract, and the employer should pay compensation for wrongful termination of the employment contract;
8. 用人單位與勞動者簽訂《勞務協(xié)議》掩蓋勞動關系,勞動者主張支付加班費的主張獲支持;
The employer signed a Contract of Service with the employee to cover up the employment relationship, and the employee’s claim for overtime pay was upheld;
9. 勞動者求職簡歷造假,實際學歷為中專但偽造本科學歷應聘,用人單位以試用期不符合錄用條件為由解除勞動合同合法;
The employee falsified the job application resume by falsifying a bachelor’s degree despite the fact that his/her actual academic qualification is a technical secondary school. The employer terminated the employment contract on the ground that the employee did not satisfy the employment conditions during the probationary period, and the termination was deemed lawful;
10. 事業(yè)單位工作人員在聘用期內(nèi)違反約定提前離職,應向所在單位支付違約金。
七、典型案例:蘇州市中級人民法院發(fā)布2018-2022年涉新就業(yè)形態(tài)糾紛案件審判白皮書暨十大典型案例
2023年7月12日,蘇州市中級人民法院舉行座談會,發(fā)布《涉新就業(yè)形態(tài)糾紛案件審判白皮書(2018-2022)》(“白皮書”)以及涉新就業(yè)形態(tài)十大典型案例。
On 12 July 2023, Suzhou Intermediate People’s Court held a symposium, releasing the White Paper on the Trial of Cases of Disputes Involving over New Work Models (2018-2022) (the “White Paper”) as well as ten typical cases involving new work models.
白皮書梳理了蘇州市近五年涉新就業(yè)形態(tài)案件審理的總體情況。據(jù)統(tǒng)計,全市法院共審結涉新就業(yè)形態(tài)糾紛862件,主要涉及外賣騎手、快遞員、網(wǎng)絡主播、網(wǎng)約車司機四類群體。白皮書明確了平臺經(jīng)濟發(fā)展和勞動者權益“雙保護”的司法理念、“事實優(yōu)先”的司法審查一般原則、“要素式+從屬性”的認定勞動關系的方法等主要裁判思路。
The White Paper inventoried the overall picture of the trial of cases involving new work models in Suzhou in the past five years. According to statistics, the courts in Suzhou concluded a total of 862 disputes involving new work models, mainly involving four groups: takeaway riders, couriers, streamers, and online car-hailing service drivers. The white paper clarified the judicial principle of protecting both the platform economic development and employees’ rights and interests, the general principle of priority of facts in judicial review, and the method of identifying employment relationship by analyzing the elements and the subordination, etc.
十大典型案例中主要裁審觀點如下:
The main judicial views in the ten typical cases are as follows:
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