Article 59 of the Labor Contract Law: A labor dispatch unit shall conclude a labor dispatch agreement with the unit that accepts labor dispatch (hereinafter referred to as the employing unit). The labor dispatch agreement shall stipulate the number of dispatched posts and personnel, the dispatch period, the amount and payment method of labor remuneration and social insurance premiums, and the responsibility for violating the agreement. The employing unit shall determine the dispatch period with the labor dispatch unit according to the actual needs of the post, and shall not divide the continuous employment period into several short-term labor dispatch agreements.

Legal subjectivity:

What is the connection between job outsourcing and labor dispatch? Work outsourcing means that an enterprise outsources some business or functional work to relevant institutions, and they arrange their own personnel to complete the corresponding business or functional work according to the requirements of the enterprise. Labor dispatch refers to a form of employment in which the employer signs a labor dispatch agreement with the labor dispatch unit, and the labor dispatch unit dispatches personnel to the employer from the work content arranged by it. The difference between the two is that there is still a labor relationship between the dispatched employees and the employing units, but after the work is outsourced, the units purchase services, which does not involve labor relations. Work outsourcing is governed by the contract law, and labor dispatch is governed by the labor contract law. Postal outsourcing is a labor economy based on the production and operation strategy of enterprises. The starting point and end result of labor dispatch is to meet the employment needs of enterprises. Since the implementation of the Interim Provisions on Labor Dispatch, the proportion of labor dispatched is limited to 10% of the total number of employees in enterprises. In order to avoid the legal risk of labor dispatch, most enterprises turn labor dispatch into work outsourcing. However, there are many controversies in actual operation. There are several difficulties in transferring labor dispatch to outsourcing: first, the reasons of employers. From the evolution of internal management behavior replacing market trading behavior, enterprises can choose four ways: direct employment, dispatched employment, business outsourcing and market procurement. From direct employment to dispatch employment, to business outsourcing and even market procurement, it is characterized by the gradual transformation of labor relations to civil relations, and the gradual transfer of labor management control rights by enterprises. Although outsourcing helps enterprises focus on their core business and form their own core competitiveness. However, outsourcing inevitably brings the following risks and problems. First, it is more difficult to monitor and manage the quality of products and services. Second, it is more difficult to ensure the enthusiasm, professional ethics and professionalism of employees. Third, it is more difficult to control and possess intellectual property rights. Especially in R&D outsourcing, the ownership of patents and copyrights of technologies developed by outsourcers will become a problem that enterprises must face. Fourth, outsourcing enterprises are difficult to choose and control. Fifth, the scope of application of business outsourcing is relatively limited. The more complex the business, the more core the business and the higher the degree of asset specificity, the less likely it is for enterprises to implement outsourcing. Second, the reasons for the labor dispatch unit. Labor dispatch, in the current practice, often only shows that workers sign labor contracts with labor dispatch units. Labor dispatch units only bear the payment of workers' wages and social insurance, and even in some cases, wages are still paid directly by employers (according to industry insiders, nearly half of labor dispatch units in China directly pay wages and pay social insurance). Turning to outsourcing, for labor dispatch units, it will no longer be a simple problem of signing contracts, paying wages and paying insurance, but involves labor process management and quality control of final products and services. For most labor dispatch units in current practice, firstly, they lack management experience in corresponding industries and products and services production; Second, there is a lack of production materials, production tools and corresponding capital investment needed to undertake business outsourcing; Third, it lacks the qualification to engage in business outsourcing. Third, the reasons for tax arrangements. Under the condition of labor dispatch, the transaction object between the labor dispatch unit and the employing unit can be simply expressed as "labor cost+management service fee". Among them, the labor cost is paid directly by the employer under the original direct employment, and it is paid by the employer and the labor dispatch unit under the labor dispatch employment. For labor dispatch units, management service fee is really valuable business income, which determines the profitability of labor dispatch units. The turnover of the labor dispatch unit is the total price collected from the employing unit minus the wages collected and transferred to the labor force and the balance after handling social insurance and housing accumulation fund for the labor force, and the business tax is calculated and paid. In other words, the business tax of labor dispatch workers is only collected by the labor dispatch unit as the management service fee charged by the employer as the turnover. Take Shanghai as an example. At present, the management service fee for labor dispatch is generally 50 yuan-100 yuan per person per month, which means that 2.5 yuan -5.0 yuan only needs to pay business tax. Related knowledge supplement: under business outsourcing, the transaction object between outsourcing unit and contractor is business project. Among them, it includes not only labor costs and management service fees of outsourcing units, but also capital project inputs such as depreciation of means of production and tools, which can be simply expressed as "cost of means of production+depreciation cost of equipment and workshop+labor costs+management service fees". But for the outsourcing unit, only the management service fee is the real valuable operating income, which determines the profitability of the outsourcing unit. However, under business outsourcing, the outsourcing unit needs to calculate the business tax according to the total price and extra-price fees charged for providing taxable services, transferring intangible assets or selling real estate. That is to say, under outsourcing, not only the wages, social insurance and housing accumulation fund that can be deducted under labor dispatch, but also the capital items such as production materials and equipment depreciation that the outsourcing unit has invested in outsourcing products and services can not be deducted. Take Shanghai as an example. Even if only workers' wages, social insurance premiums and housing accumulation fund are calculated, if the minimum wage is outsourced to workers, the business tax is 126.34 yuan per person per month, and the average social wage is 296.67 yuan. If the per capita labor cost of employees is calculated in 20 10 years, it will be 352.3 yuan. In addition, the statistics of Shanghai Human Resources and Social Security Bureau show that in 20 10, the labor cost only accounted for 7.6% of the total cost of enterprises, of which the manufacturing industry only accounted for 5.5%, even the scientific research, technical services and geological exploration industries with the highest proportion only accounted for 34.0%. As you can imagine, the management service fee of 50 yuan to 100 yuan per person per month can't support the labor dispatch unit to turn labor dispatch to outsourcing. Therefore, no matter because of employers, labor dispatch units or tax arrangements, the vast majority of labor dispatch workers cannot turn to outsourcing. This can also be verified by comparing the experience of Japan. Japan's manufacturing industry has not been outsourced for decades, and a large number of them are still "real outsourcing". I hope I can help you solve related problems. 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