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Summary
本期摘要
法規(guī)解讀：《刑法修正案（十二）草案》發(fā)布，增設(shè)非國(guó)有企業(yè)人員背信和瀆職相關(guān)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(zhǎng)兩項(xiàng)個(gè)人所得稅優(yōu)惠政策，提高三項(xiàng)個(gè)人所得稅專項(xiàng)附加扣除標(biāo)準(zhǔn)
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(biāo)準(zhǔn)；天津更新勞動(dòng)合同法實(shí)施細(xì)則；杭州出臺(tái)育兒補(bǔ)助實(shí)施辦法；五部門發(fā)布預(yù)防和消除工作場(chǎng)所不當(dāng)管理風(fēng)險(xiǎn)隱患制度參考文本
典型案例：最高人民法院發(fā)布抓實(shí)公正與效率踐行社會(huì)主義核心價(jià)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(dòng)爭(zhēng)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(dòng)爭(zhēng)議審判與誠(chéng)信建設(shè)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(jí)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(zhǎng)兩項(xiàng)個(gè)人所得稅優(yōu)惠政策，提高三項(xiàng)個(gè)人所得稅專項(xiàng)附加扣除標(biāo)準(zhǔn)
1. 財(cái)政部、國(guó)家稅務(wù)總局于2023年8月18日發(fā)布《關(guān)于延續(xù)實(shí)施全年一次性獎(jiǎng)金個(gè)人所得稅政策的公告》，將全年一次性獎(jiǎng)金不并入當(dāng)年綜合所得、實(shí)施按月單獨(dú)計(jì)稅的政策延至2027年底。
2. 財(cái)政部、國(guó)家稅務(wù)總局于2023年8月18日發(fā)布《關(guān)于延續(xù)實(shí)施上市公司股權(quán)激勵(lì)有關(guān)個(gè)人所得稅政策的公告》，將上市公司股權(quán)激勵(lì)不并入當(dāng)年綜合所得、全額單獨(dú)計(jì)稅的政策延至2027年底。
3. 國(guó)務(wù)院于2023年8月28日發(fā)布《關(guān)于提高個(gè)人所得稅有關(guān)專項(xiàng)附加扣除標(biāo)準(zhǔn)的通知》，將3歲以下嬰幼兒照護(hù)、子女教育、贍養(yǎng)老人三項(xiàng)專項(xiàng)附加扣除標(biāo)準(zhǔn)分別提高了1000元/月，調(diào)整后的扣除標(biāo)準(zhǔn)自2023年1月1日起實(shí)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(biāo)準(zhǔn)；天津更新勞動(dòng)合同法實(shí)施細(xì)則；杭州出臺(tái)育兒補(bǔ)助實(shí)施辦法；五部門發(fā)布預(yù)防和消除不當(dāng)管理風(fēng)險(xiǎn)隱患制度參考文本
1. 北京調(diào)整最低工資標(biāo)準(zhǔn)
Beijing Adjusted Minimum Wage Standard
2023年7月11日，北京市人力資源和社會(huì)保障局發(fā)布《關(guān)于調(diào)整北京市2023年最低工資標(biāo)準(zhǔn)的通知》。2023年9月1日起，北京市最低工資標(biāo)準(zhǔn)由每小時(shí)不低于13.33元、每月不低于2320元，調(diào)整為每小時(shí)不低于13.91元、每月不低于2420元。其中，勞動(dòng)者應(yīng)得的加班、加點(diǎn)工資，勞動(dòng)者個(gè)人應(yīng)繳納的各項(xiàng)社會(huì)保險(xiǎn)費(fèi)和住房公積金等項(xiàng)目不作為最低工資標(biāo)準(zhǔn)的組成部分，用人單位應(yīng)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(dòng)合同法實(shí)施細(xì)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(huì)保障局發(fā)布的《天津市貫徹落實(shí)勞動(dòng)合同法若干問題實(shí)施細(xì)則》生效。相較于2018年天津人社部門發(fā)布的實(shí)施細(xì)則，該細(xì)則明確了：（1）用人單位通過互聯(lián)網(wǎng)平臺(tái)招用、管理勞動(dòng)者，根據(jù)實(shí)際用工情況，用人單位對(duì)勞動(dòng)者進(jìn)行勞動(dòng)管理、有明確的工作任務(wù)要求，將構(gòu)成勞動(dòng)關(guān)系；（2）用人單位和勞動(dòng)者協(xié)商一致可以訂立電子勞動(dòng)合同，訂立時(shí)需按照勞動(dòng)合同法、電子簽名法等法律要求的標(biāo)準(zhǔn)；（3）用人單位與勞動(dòng)者約定的加班加點(diǎn)工資計(jì)算基數(shù)，不得低于勞動(dòng)者所在崗位應(yīng)得的工資報(bào)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(tái)育兒補(bǔ)助實(shí)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(huì)、財(cái)政局發(fā)布《杭州市育兒補(bǔ)助實(shí)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(bǔ)助和育兒補(bǔ)助，其中孕產(chǎn)補(bǔ)助標(biāo)準(zhǔn)為二孩2000元、三孩5000元，育兒補(bǔ)助標(biāo)準(zhǔn)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(yù)防和消除工作場(chǎng)所不當(dāng)管理風(fēng)險(xiǎn)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(huì)保障部等五部門印發(fā)《預(yù)防和消除工作場(chǎng)所不當(dāng)管理風(fēng)險(xiǎn)隱患制度（參考文本）》（“參考文本”）。參考文本強(qiáng)調(diào)了用人單位應(yīng)如實(shí)告知員工工作相關(guān)情況、不得扣押證件、不得要求提供擔(dān)保、處理違紀(jì)員工不要求職工額外勞動(dòng)或?qū)β毠ちP款，以及依法解除或終止勞動(dòng)合同時(shí)一次性付清工資和經(jīng)濟(jì)補(bǔ)償并同時(shí)出具解除/終止勞動(dòng)合同證明等事項(xiàng)。參考文本雖并非正式法律淵源，但對(duì)企業(yè)建立相關(guān)內(nèi)部制度、實(shí)施合規(guī)管理具有一定參考價(jià)值。
四、典型案例：最高人民法院發(fā)布抓實(shí)公正與效率踐行社會(huì)主義核心價(jià)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(huì)，發(fā)布人民法院抓實(shí)公正與效率踐行社會(huì)主義核心價(jià)值觀典型案例十五個(gè)。與勞動(dòng)用工相關(guān)的其中兩個(gè)案例體現(xiàn)出裁審機(jī)構(gòu)的如下裁判觀點(diǎn)：
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(dòng)爭(zhēng)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(dòng)爭(zhēng)議審判與誠(chéng)信建設(shè)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(dòng)爭(zhēng)議審判與誠(chéng)信建設(shè)白皮書（2018-2022年）》，梳理了近五年勞動(dòng)爭(zhēng)議案件整體情況，并通報(bào)了十起勞動(dòng)爭(zhēng)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(dòng)者辦理落戶指標(biāo)并約定服務(wù)期，因勞動(dòng)者提前辭職未能辦理落戶手續(xù)的，勞動(dòng)者應(yīng)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(dòng)者提供虛假休假證明，用人單位有權(quán)以嚴(yán)重違反規(guī)章制度為由解除勞動(dòng)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(shí)間，支持勞動(dòng)者主張的解除勞動(dòng)合同經(jīng)濟(jì)補(bǔ)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(dòng)者承諾放棄社保無效，用人單位應(yīng)賠償因社會(huì)保險(xiǎn)經(jīng)辦機(jī)構(gòu)已不能補(bǔ)辦導(dǎo)致勞動(dòng)者無法享受社會(huì)保險(xiǎn)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(dòng)合同中約定了競(jìng)業(yè)限制但未約定經(jīng)濟(jì)補(bǔ)償，勞動(dòng)者履行了競(jìng)業(yè)限制義務(wù)的，用人單位應(yīng)按解除前十二個(gè)月平均工資的30%按月支付經(jīng)濟(jì)補(bǔ)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(dòng)者在離職時(shí)承諾再無爭(zhēng)議后反悔，向用人單位主張賠償，法院駁回勞動(dòng)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(dòng)者簽訂勞動(dòng)合同次日被辭退，用人單位應(yīng)支付違法解除勞動(dòng)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(dòng)者簽訂《勞務(wù)協(xié)議》掩蓋勞動(dòng)關(guān)系，勞動(dòng)者主張支付加班費(fèi)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(dòng)者求職簡(jiǎn)歷造假，實(shí)際學(xué)歷為中專但偽造本科學(xué)歷應(yīng)聘，用人單位以試用期不符合錄用條件為由解除勞動(dòng)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(yīng)向所在單位支付違約金。
七、典型案例：蘇州市中級(jí)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(jí)人民法院舉行座談會(huì)，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(jì)，全市法院共審結(jié)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(luò)主播、網(wǎng)約車司機(jī)四類群體。白皮書明確了平臺(tái)經(jīng)濟(jì)發(fā)展和勞動(dòng)者權(quán)益“雙保護(hù)”的司法理念、“事實(shí)優(yōu)先”的司法審查一般原則、“要素式+從屬性”的認(rèn)定勞動(dòng)關(guān)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(diǎn)如下：
The main judicial views in the ten typical cases are as follows:
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