Summary
本期摘要
法规解读:《刑法修正案(十二)草案》发布,增设非国有企业人员背信和渎职相关犯罪,调整贿赂类犯罪刑罚
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
新规速递:延长两项个人所得税优惠政策,提高三项个人所得税专项附加扣除标准
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
新规速递:北京调整最低工资标准;天津更新劳动合同法实施细则;杭州出台育儿补助实施办法;五部门发布预防和消除工作场所不当管理风险隐患制度参考文本
典型案例:最高人民法院发布抓实公正与效率践行社会主义核心价值观典型案例
典型案例:北京市通州区人民法院发布三起劳动争议典型案例
典型案例:北京市昌平区人民法院发布劳动争议审判与诚信建设白皮书
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:苏州市中级人民法院发布2018-2022年涉新就业形态纠纷案件审判白皮书暨十大典型案例
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、新规速递:延长两项个人所得税优惠政策,提高三项个人所得税专项附加扣除标准
1. 财政部、国家税务总局于2023年8月18日发布《关于延续实施全年一次性奖金个人所得税政策的公告》,将全年一次性奖金不并入当年综合所得、实施按月单独计税的政策延至2027年底。
2. 财政部、国家税务总局于2023年8月18日发布《关于延续实施上市公司股权激励有关个人所得税政策的公告》,将上市公司股权激励不并入当年综合所得、全额单独计税的政策延至2027年底。
3. 国务院于2023年8月28日发布《关于提高个人所得税有关专项附加扣除标准的通知》,将3岁以下婴幼儿照护、子女教育、赡养老人三项专项附加扣除标准分别提高了1000元/月,调整后的扣除标准自2023年1月1日起实施。
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、新规速递:北京调整最低工资标准;天津更新劳动合同法实施细则;杭州出台育儿补助实施办法;五部门发布预防和消除不当管理风险隐患制度参考文本
1. 北京调整最低工资标准
Beijing Adjusted Minimum Wage Standard
2023年7月11日,北京市人力资源和社会保障局发布《关于调整北京市2023年最低工资标准的通知》。2023年9月1日起,北京市最低工资标准由每小时不低于13.33元、每月不低于2320元,调整为每小时不低于13.91元、每月不低于2420元。其中,劳动者应得的加班、加点工资,劳动者个人应缴纳的各项社会保险费和住房公积金等项目不作为最低工资标准的组成部分,用人单位应按规定另行支付。
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. 天津更新劳动合同法实施细则
Tianjin Updated Labor Implementation Rules for the Labor Contract Law
2023年8月1日,天津市人力资源和社会保障局发布的《天津市贯彻落实劳动合同法若干问题实施细则》生效。相较于2018年天津人社部门发布的实施细则,该细则明确了:(1)用人单位通过互联网平台招用、管理劳动者,根据实际用工情况,用人单位对劳动者进行劳动管理、有明确的工作任务要求,将构成劳动关系;(2)用人单位和劳动者协商一致可以订立电子劳动合同,订立时需按照劳动合同法、电子签名法等法律要求的标准;(3)用人单位与劳动者约定的加班加点工资计算基数,不得低于劳动者所在岗位应得的工资报酬。
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. 杭州出台育儿补助实施办法
Hangzhou Issued Implementation Measures for Childcare Subsidies
2023年8月7日,杭州市卫生健康委员会、财政局发布《杭州市育儿补助实施办法(试行)》,采用一次性发放现金形式向杭州户籍的生育二孩、三孩家庭发放孕产补助和育儿补助,其中孕产补助标准为二孩2000元、三孩5000元,育儿补助标准为二孩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. 五部门发布预防和消除工作场所不当管理风险隐患制度参考文本
Five Departments Issued Reference Texts for System to Prevent and Eliminate Mismanagement Risks and Hazards
2023年8月14日,人力资源和社会保障部等五部门印发《预防和消除工作场所不当管理风险隐患制度(参考文本)》(“参考文本”)。参考文本强调了用人单位应如实告知员工工作相关情况、不得扣押证件、不得要求提供担保、处理违纪员工不要求职工额外劳动或对职工罚款,以及依法解除或终止劳动合同时一次性付清工资和经济补偿并同时出具解除/终止劳动合同证明等事项。参考文本虽并非正式法律渊源,但对企业建立相关内部制度、实施合规管理具有一定参考价值。
四、典型案例:最高人民法院发布抓实公正与效率践行社会主义核心价值观典型案例
2023年8月2日,最高人民法院举行新闻发布会,发布人民法院抓实公正与效率践行社会主义核心价值观典型案例十五个。与劳动用工相关的其中两个案例体现出裁审机构的如下裁判观点:
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:北京市通州区人民法院发布三起劳动争议典型案例
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:北京市昌平区人民法院发布劳动争议审判与诚信建设白皮书
2023年7月18日,北京市昌平区人民法院发布《劳动争议审判与诚信建设白皮书(2018-2022年)》,梳理了近五年劳动争议案件整体情况,并通报了十起劳动争议典型案例。
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. 用人单位为劳动者办理落户指标并约定服务期,因劳动者提前辞职未能办理落户手续的,劳动者应向用人单位赔偿人力资源成本支出的损失5万元;
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. 劳动者提供虚假休假证明,用人单位有权以严重违反规章制度为由解除劳动合同;
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. 法院查明用人单位篡改员工入职时间,支持劳动者主张的解除劳动合同经济补偿金金额;
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. 劳动者承诺放弃社保无效,用人单位应赔偿因社会保险经办机构已不能补办导致劳动者无法享受社会保险待遇的损失;
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. 劳动合同中约定了竞业限制但未约定经济补偿,劳动者履行了竞业限制义务的,用人单位应按解除前十二个月平均工资的30%按月支付经济补偿;
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. 劳动者在离职时承诺再无争议后反悔,向用人单位主张赔偿,法院驳回劳动者主张;
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.劳动者签订劳动合同次日被辞退,用人单位应支付违法解除劳动合同的赔偿金;
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. 用人单位与劳动者签订《劳务协议》掩盖劳动关系,劳动者主张支付加班费的主张获支持;
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. 劳动者求职简历造假,实际学历为中专但伪造本科学历应聘,用人单位以试用期不符合录用条件为由解除劳动合同合法;
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. 事业单位工作人员在聘用期内违反约定提前离职,应向所在单位支付违约金。
七、典型案例:苏州市中级人民法院发布2018-2022年涉新就业形态纠纷案件审判白皮书暨十大典型案例
2023年7月12日,苏州市中级人民法院举行座谈会,发布《涉新就业形态纠纷案件审判白皮书(2018-2022)》(“白皮书”)以及涉新就业形态十大典型案例。
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.
白皮书梳理了苏州市近五年涉新就业形态案件审理的总体情况。据统计,全市法院共审结涉新就业形态纠纷862件,主要涉及外卖骑手、快递员、网络主播、网约车司机四类群体。白皮书明确了平台经济发展和劳动者权益“双保护”的司法理念、“事实优先”的司法审查一般原则、“要素式+从属性”的认定劳动关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审观点如下:
The main judicial views in the ten typical cases are as follows:
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