2026年4月27日，国家税务总局发布《关于修订部分税务执法文书的公告》，自2026年6月1日起施行。根据《社会保险费征缴暂行条例》第十八条，劳动保障行政部门或税务有权对用人单位社保缴费情况进行检查；本次公告对部分税务执法文书进行了修订完善，同步启用了新版《社会保险费检查通知书》，进一步强化税务部门对社保缴费基数的核查力度。与旧版相比，新版在格式上增加了用人单位需提供与社保相关的用人情况、工资表、财务报表等资料、检查方式、地点、频次等要素，告知事项中补充了申请回避和投诉举报内容，旨在进一步推动税务检查执法标准化、规范化，以适应行政检查的新要求。

On April 27, 2026, the State Taxation Administration issued the Announcement on Revising Certain Tax Law Enforcement Documents, which came into force on June 1, 2026. Pursuant to Article 18 of the Interim Regulations on the Collection and Payment of Social Insurance Premiums, labor security administrative departments and tax authorities are empowered to inspect employers' premium payment status.The Announcement revises and improves various tax law enforcement documents and launches an updated version of the Notice of Social Insurance Contribution Inspection, further tightening tax authorities’ verification of social insurance contribution bases. Compared with the old version, the new format adds key elements including materials employers are required to submit related to social insurance such as employment records, payroll statements and financial statements, as well as the inspection methods, venues and frequency. Supplementary provisions on applications for recusal and complaint reporting are also added to the notification clauses. The revisions are intended to further standardize and institutionalize tax inspection law enforcement to meet the new requirements governing administrative inspections.

2026年以来，上海、江苏、河南、湖南等地在年度社会保险缴费工资申报通知中，均明确要求用人单位在申报社会保险缴费工资前，应当组织职工本人对缴费工资进行签字确认，并妥善留存相关资料，以备税务机关检查。对于用人单位而言，社会保险费申报、工资基数核定、资料留存等方面的合规要求将进一步提高。

Since the beginning of 2026, local authorities in Shanghai, Jiangsu, Henan and Hunan, among other regions, have expressly required employers, in their annual social insurance contribution wage reporting notices, to obtain employees' written confirmation of their contribution wage base before filing the annual declaration and to retain the relevant supporting documents for potential inspection by the tax authorities. Based on the above, employers are expected to face increasingly stringent compliance requirements in relation to social insurance contribution reporting, determination of contribution bases and document retention.

海问建议：用人单位应结合所在地社会保险费缴费工资申报要求，完善年度缴费工资确认流程并妥善留存相关资料。同时，可结合年度申报工作对社会保险缴费基数进行合规自查，确保缴费基数与工资支付情况保持一致，并完善工资表、员工确认记录及其他申报材料的归档管理，以降低后续税务检查及社会保险争议风险。

Haiwen Suggestions: Employers need to review the annual social insurance contribution wage reporting requirements applicable in their respective jurisdictions, refine internal procedures for obtaining employees’ confirmation of contribution wages, and properly retain the relevant records. In addition, employers may consider conducting an internal compliance review of their social insurance contribution bases during the annual reporting process to ensure consistency between the declared contribution bases and actual wages paid, while maintaining complete payroll records, employee confirmation forms and other filing materials to mitigate the risks arising from future tax inspections and social insurance disputes.

2026年5月9日，江苏省联合发布《关于印发<江苏省实习生和见习人员参加工伤保险办法>的通知》（“《办法》”），自2026年7月1日生效。

On May 9, 2026, Jiangsu Province issued the Notice on Issuing the Measures of Jiangsu Province on Participation in Work-Related Injury Insurance by Interns and Trainees (the “Measures”), which shall take effect on July 1, 2026.

《办法》规定用人单位可自愿为实习生、见习人员参加工伤保险。实习生和见习人员的参保方式灵活，工伤保险关系根据实习和见习协议的提前终止或续签而终止或延长；参保后工伤认定、劳动能力鉴定、工伤保险待遇支付等待遇参照《工伤保险条例》《江苏省实施〈工伤保险条例〉办法》及其他相关规定进行。

The Measures provide that employers may, on a voluntary basis, enroll interns and trainees in work-related injury insurance. The enrollment method for interns and trainees is flexible, in that the work-related injury insurance relationship shall be terminated or extended in accordance with the early termination or renewal of the internship or traineeship agreement. After enrollment, matters such as work injury determination, assessment of capacity for work, and payment of work-related injury insurance benefits shall be handled with reference to the Regulations on Work-Related Injury Insurance, the Measures of Jiangsu Province for Implementing the Regulations on Work-Related Injury Insurance, and other relevant provisions.

2026年5月15日，人力资源社会保障部发布侵害劳动者就业权益典型案例，公布近年来查处的“招转培”欺诈、非法网络职介、虚假招聘、就业歧视等侵害劳动者就业权益的典型案例，旨在提示用人单位及人力资源服务机构应依法规范招聘行为，保障劳动者平等就业权利。

On May 15, 2026, the Ministry of Human Resources and Social Security (“MOHRSS”) released a number of typical cases concerning infringements of employees’ employment rights. The published cases involve unlawful practices such as "recruitment-to-training" scams, illegal online employment intermediary services, fraudulent recruitment and employment discrimination that have been investigated and penalized in recent years, aiming to remind employers and human resources service providers to conduct recruitment activities in compliance with the law and safeguard employees’ right to equal employment.

企业在招聘及用工管理过程中应注意如下要点：（1）确保招聘信息真实、合法，不得发布虚假职位信息或设置违反法律规定的就业限制条件；（2）不得以招聘、入职培训等名义向劳动者收取不合理费用；（3）规范试岗、培训等管理安排，避免通过“无薪试岗”等方式规避工资支付义务；（4）加强招聘流程审查及人力资源供应商管理，防范因招聘行为不规范引发行政处罚或劳动争议风险。

It is advisable for the employers to pay particular attention to the following during recruitment and employment management: (1) ensure that recruitment information is accurate and lawful, and refrain from publishing false job advertisements or imposing employment restrictions prohibited by law; (2) do not charge employees unreasonable fees under the pretext of recruitment or pre-employment training; (3) properly manage probationary work arrangements and training programs, and avoid using practices such as “unpaid trial work” to circumvent statutory wage payment obligations; and (4) strengthen the review of recruitment procedures and the management of human resources service providers to mitigate the risks of administrative penalties or labor disputes arising from non-compliant recruitment practices.

近期，北京市房山区人民法院、上海市高级人民法院分别发布涉劳动争议典型案例，对劳务派遣、关联企业用工、加班管理等实践中常见争议问题进行了分析，对企业规范用工管理具有参考意义，以下问题值得关注：

Recently, the Fangshan District People's Court of Beijing and the Shanghai High People's Court released a number of typical labor dispute cases addressing common issues arising in practice, including labor dispatch, employment by affiliated companies and overtime management. These cases provide useful guidance for employers in improving employment compliance. The following points are noteworthy.

1. 北京市房山区人民法院发布劳务派遣等灵活用工劳动争议典型案例

Fangshan District People's Court of Beijing Released Typical Labor Dispute Cases on Labor Dispatch and Other Flexible Employment Arrangements

2026年5月13日，北京市房山区人民法院发布3个劳务派遣等灵活用工劳动争议典型案例，涉及劳务派遣、关联企业交叉用工、业务外包等实践中的常见争议问题。典型案例裁审观点如下：

On May 13, 2026, Beijing Fangshan District People's Court released three typical labor dispute cases involving labor dispatch and other flexible employment arrangements, focusing on issues regarding labor dispatch, cross-employment by affiliated companies and business outsourcing. The opinions of the typical cases are summarized as below:

(1) 案例1中，用工单位依据公开绩效考核制度及员工月度任务完成情况，证明员工长期未达到岗位考核要求，经培训、调整岗位后仍无法胜任工作，遂将员工退回派遣单位。派遣单位核实退岗原因，并在履行相关程序后解除劳动合同。法院认为，用工单位退回员工具有客观考核依据，派遣单位解除程序合法，不构成违法解除，但应依法支付经济补偿金。

In Case 1, the employer relied on its publicly available performance appraisal policy and the dispatched employee’s monthly performance records to demonstrate that the dispatched employee had consistently failed to meet the performance requirements of the position. After providing training and adjusting the dispatched employee's position, the dispatched employee still failed to perform the job competently, and was therefore returned to the labor dispatch entity. After verifying the dispatched employee's return reason and completing the relevant statutory procedures, the labor dispatch entity terminated the employment contract. The court held that the employer had objective grounds for returning the dispatched employee, and that the labor dispatch entity lawfully terminated the employment contract in accordance with the applicable procedures. Accordingly, the termination did not constitute unlawful dismissal, although statutory severance payment remained payable.

(2) 案例2中，劳动者先后与两家关联公司签订劳动合同，但实际岗位职责、工作内容及管理体系未发生变化，且关联公司之间存在薪资、绩效、报销、离职结算等交叉管理情形。法院认为，关联企业通过轮换劳动合同主体规避用工责任，构成混同用工，相关主体应共同承担协商解除劳动合同经济补偿责任。

In Case 2, the employee entered into employment contracts with two affiliated companies successively, while the employee's job responsibilities, work content and management structure remained unchanged. The affiliated companies also exercised overlapping management with respect to matters such as payroll, performance evaluation, expense reimbursement and exit settlement. The court held that the affiliated companies had attempted to evade their employment obligations by alternating the nominal contracting employer, constituting mixed employment. Accordingly, the affiliated companies were held jointly liable for the statutory severance payable upon the mutually agreed termination of the employment contract.

(3) 案例3中，劳动者与企业签订业务外包协议，但劳动者实际接受企业考勤、考核及日常管理，并从事企业核心业务。法院认为，双方实际存在人身、经济及组织从属性，符合劳动关系特征，企业不得通过协议名称规避劳动合同义务，最终判令企业支付未签劳动合同二倍工资差额。

In Case 3, the employee entered into a business outsourcing agreement with the Company. In practice, however, the employee was subject to the company's attendance, performance appraisal and day-to-day management, while performing the company's core business functions. The court held that the parties had established the characteristics of an employment relationship, including personal, economic and organizational subordination. The Company may not evade its obligations under labor laws merely by labeling the arrangement as a business outsourcing relationship, and ultimately ordered the Company to pay double wages for failing to execute a written employment contract as required by law.

2. 上海市高级人民法院发布涉民生劳动争议典型案例

Shanghai High People's Court Releases Typical Labor Dispute Cases Concerning People's Livelihood

2026年6月，上海市高级人民法院开展2025年度上海法院涉民生典型案例宣传展示，陆续发布一批涉民生典型案例，其中案例九与加班问题相关，值得关注：

In June 2026, the Shanghai High People's Court launched its 2025 publicity campaign on typical cases concerning people's livelihood adjudicated by Shanghai courts and successively released a number of representative cases. Among them, Case 9, concerning overtime work, is particularly noteworthy：

该案中，员工在下班后及休息日按照公司要求通过线上方式核对数据、制作报表，公司以员工未提交加班申请为由否认加班事实。法院认为，判断是否构成加班的核心标准，是劳动者是否在标准工作时间外、受用人单位安排从事实质性劳动，企业不能仅以未履行审批程序否认加班。法院结合岗位特点、工作内容及线上工作频次综合认定加班时间，并判令企业支付相应加班工资。

In this case, the employee was required to verify data and prepare reports online after regular working hours and on rest days. The employer denied the existence of overtime work on the ground that the employee had not submitted an overtime application. The court held that the key criterion for determining whether overtime has occurred is whether the employee performed substantive work outside the statutory working hours at the employer's request or arrangement. An employer may not deny the existence of overtime solely because the employee failed to complete the internal approval procedures. Taking into account the nature of the employee's position, the work performed and the frequency of the employee's online work, the court determined the overtime hours on a comprehensive basis and ordered the employer to pay the corresponding overtime wages.