安杰世泽劳动法律观察
（2023年8月刊）
AnJie Broad Employment Law Insights
( Aug. 2023）
01 数字聚焦
KEY FIGURES
7,000元、25,000元/ RMB7,000, RMB25,000
8月7日，杭州市卫健委网站发布《关于印发杭州市育儿补助实施办法（试行）的通知》。《办法》明确怀孕（生产）二孩给予一次性孕产补助2,000元，怀孕（生产）三孩给予一次性孕产补助5,000元。生产多胞胎的按其子女的孩次分别计算。同一对夫妻自2023年1月1日起生育二孩、三孩的家庭，且新出生子女户籍登记在杭州的，生育二孩给予一次性育儿补助5,000元，生育三孩给予一次性育儿补助20,000元。生育多胞胎的按其子女的孩次分别计算。
On August 7, the website of the Hangzhou Municipal Health Commission issued the "Notice on the Issuance of Measures for the Implementation of Childcare Subsidies in Hangzhou (for Trial Implementation)”. The Measures specify that a one-time maternity subsidy of 2,000 yuan for the pregnancy (birth) of a second child, and a one-time maternity subsidy of 5,000 yuan for the pregnancy (birth) of a third child will be given. In the case of multiple births, the subsidy is calculated separately according to the number of children. Families in which the same couple has given birth to two or three children since January 1, 2023, and the household registration of the newly born children is in Hangzhou a one-time subsidy of 5,000 yuan will be given for the birth of a second child, and a one-time subsidy of 20,000 yuan will be given for the birth of a third child. In the case of multiple births, the subsidy is calculated according to the number of children.
33,891元、2,420元、1,694元/ RMB33,891, RMB2,420, RMB1,694
8月8日，中央国家机关住房资金管理中心网站发布《关于做好2023住房公积金年度月缴存额调整工作的通知》，明确2023住房公积金年度月缴存基数上限为33,891元，月缴存基数下限为2,420元，领取基本生活费职工的月缴存基数下限为1,694元。2023住房公积金年度缴存比例为5%-12%。
On August 8, the website of the Housing Fund Management Center of the Central State Organizations released the "Notice on Adjusting the Monthly Contribution Amount of the Housing Provident Fund for the Year 2023". The Notice specifies that the upper limit of the annual monthly contribution base for the 2023 Housing Provident Fund is RMB 33,891, the lower limit of the monthly contribution base is RMB 2,420, and the lower limit of the monthly contribution base for employees receiving the basic cost of living is RMB 1,694. The annual contribution ratio for the 2023 Housing Provident Fund is 5%-12%.
200,000元/ RMB200,000
8月11日，上海市医保局网站发布《关于征求〈关于印发上海市违法违规使用医疗保障基金举报奖励办法实施细则的通知〉意见的公告》。《公告》规定，对符合奖励条件的举报人按照案值的一定比例给予一次性资金奖励。具体奖励金额分档超额累进计算。
August 11, the Shanghai Municipal Healthcare Security Administration website released “Announcement on Soliciting Opinions on the Shanghai Municipal Implementation Details of Reward of Reporting on Illegal Use of Medical Insurance Fund”. The announcement stipulates that anyone who meets the conditions for reward in accordance with a certain percentage of the value of the case will be given a one-time financial incentive. Specific reward amount is calculated in grades and in accumulation.
95,028元、7,919元/ RMB95,028, RMB7,919
8月11日，天津市人社局网站发布《关于公布2022年度全市职工平均工资及2023年度工资福利待遇标准等有关问题的通知》。《通知》规定，2022年度天津市职工年平均工资为95,028元，月平均工资为7,919元。2023年度工伤保险和防暑降温费、高温津贴、中班津贴、夜班津贴等福利待遇标准，按天津市职工月平均工资7,919元计算。
On August 11, the Tianjin Municipal Human Resources and Social Security Bureau website released "Notice on Average Wage of Employees in the City in 2022 and the Standard of Wages and Benefits in 2023 and Other Related Issues". The Notice stipulates that the average annual wage of Tianjin employees for the year 2022 is RMB 95,028 and the average monthly wage is RMB 7,919. The standards for work injury insurance and welfare benefits such as heat stroke prevention fee, high temperature allowance, mid-shift allowance and night-shift allowance for the year 2023 are calculated based on the average monthly wage of Tianjin employees, which is RMB 7,919.
02热点新闻
TOP NEWS
多项个人所得税政策发布
Several Personal Income Tax Policies Are Issued
8月28日，国家财政部、税务总局发布《关于延续实施全年一次性奖金个人所得税政策的公告》明确，居民个人取得全年一次性奖金，符合《国家税务总局关于调整个人取得全年一次性奖金等计算征收个人所得税方法问题的通知》规定的，不并入当年综合所得，以全年一次性奖金收入除以12个月得到的数额，按照公告所附按月换算后的综合所得税率表，确定适用税率和速算扣除数，单独计算纳税。
8月31日，国务院发布《关于提高个人所得税有关专项附加扣除标准的通知》明确，提高3岁以下婴幼儿照护等三项个人所得税专项附加扣除标准，以进一步减轻家庭生育养育和赡养老人的支出负担。其中3岁以下婴幼儿照护专项附加扣除标准，由每个婴幼儿每月1,000元提高到2,000元。子女教育专项附加扣除标准，由每个子女每月1,000元提高到2,000元。赡养老人专项附加扣除标准，由每月2,000元提高到3,000元。
On August 28, the Ministry of Finance and the State Administration of Taxation issued the “Announcement on Continued Implementation of Individual Income Tax Policies for Annual One-off Bonus" to specify that if a resident individual obtains an annual one-off bonus in line with the provisions of "Notice of State Administration of Taxation on Issues relating to Adjustment to Computation and Collection of Individual Income Tax on Annual One-off Bonus”, it will not be integrated with the year's consolidated income, and will be divided by the amount of annual one-off bonus income over a period of 12 months, and then tax will be calculated individually in accordance with the consolidated income tax table attached to the Announcement, which is based on the monthly conversion, in order to determine the applicable tax rate and the number of quick-deduction.
On August 31, the State Council issued the "Notice of the State Council on Raising the Criteria for Special Additional Deductions for Individual Income Tax" to raise the standard for special additional deductions for individual income tax, such as caring for infants and children under the age of 3, to further alleviate the burden of expenses on families for raising children and supporting the elderly. The special additional deduction standard for the care of infants and children under the age of 3 will be raised from RMB1,000 to RMB2,000 per month for each infant and child. The special additional deduction for children’s education will be raised from RMB1,000 to RMB2,000 per month per child. The special additional deduction for supporting the elderly will be raised from RMB2,000 to RMB3,000 per month.
五部门联合印发《预防和消除工作场所不当管理风险隐患制度（参考文本）》
Five Government Departments Jointly Promulgated the Reference Text of Preventing and Eliminating Risks of Mismanagement in the Workplace
8月14日，人社部等5部门联合印发《关于印发〈预防和消除工作场所不当管理风险隐患制度（参考文本）〉的通知》，供指导用人单位制定完善有关规章制度或与职工签订劳动合同、集体合同时参考。主要内容包括入职时不扣押职工证件；处理违纪的职工时，不要求职工额外劳动或对职工罚款；解除或终止劳动合同时，及时出具证明和转移社保等。
On August 14, the Ministry of Human Resources and Social Security, along with four other departments, jointly promulgated the “Notice on Promulgation of Preventing and Eliminating Risks of Mismanagement in the Workplace (Reference Text)”. This document serves as a guide for employers in formulating and improving the relevant rules and regulations, or in signing employment contracts and collective contracts with employees. The main contents include not withholding the employee’s certificates when the employee on board; not requiring additional labor or imposing fines on employees when dealing with employees who have violated discipline; and providing separation verification and transferring social security in time when cancelling or terminating the employment contract.
人社部拟修改《在中国境内就业的外国人参加社会保险暂行办法》
Ministry of Human Resources and Social Security Decided to Amend the Interim Measures for Participation in Social Insurance by Foreigners Employed in China
为配合《取消外国公文书认证要求的公约》在我国顺利生效实施，人力资源社会保障部决定将《在中国境内就业的外国人参加社会保险暂行办法》第七条第一款修改为：
“在中国境外享受按月领取社会保险待遇的外国人，应当每年办理一次领取待遇资格认证。
In order to support the smooth implementation of the “Interim Measures on Eliminating the Requirements on Authentication of Foreign Public Documents”, the Ministry of Human Resources and Social Security has decided to amend Paragraph 1, Article 7 of the Provisional Measures for Participation in Social Insurance by Foreigners Employed in China as below:
“Any foreigner who receives the social insurance benefits on a monthly basis outside China shall complete the formalities for eligibility certification for receiving the benefits once a year.
《天津市贯彻落实劳动合同法若干问题实施细则》正式发布
Regulations on Implementing the Employment Contract Law In Tianjin are effective
8月7日，天津人社局网站公布《关于印发〈天津市贯彻落实劳动合同法若干问题实施细则〉的通知》。《实施细则》共二十一条，重点对《劳动合同法》中制度的具体执行问题加以明确。其中，对于加班加点工资，《实施细则》明确，用人单位可以与劳动者在劳动合同中对加班加点工资计算基数进行约定，约定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；劳动合同对加班工资计算基数约定不明确，引发争议的，双方可以重新协商；协商不成的，适用集体合同规定；没有集体合同或者集体合同未规定的，以应得工资扣除加班加点工资后的数额作为加班加点工资计算基数。
On August 7, the Tianjin Human Resources and Social Security Bureau issued the “Regulations on Implementing the Employment Contract Law” In Tianjin on its website. The Regulations consists of 21 articles, focusing on clarifying the specific implementation of Labor Contract Law. Among them, as for overtime payments, the Regulations clarifies that the employer and the employee may agree on the basis for calculating overtime payments in the employment contract, and agree that the basis for calculating shall not be lower than the wages and remuneration of the employee’s position; if the employment contract is unclear on the calculation basis and a dispute arises, the two parties may renegotiate the basis; if the negotiation fails, the provisions of the collective contract shall apply. If there is no collective contract, or if the collective contract does not provide for it, the amount of overtime payments deducted from the wages to which they are entitled shall be used as the calculation basis.
江苏多项举措引导劳务派遣规范发展
Jiangsu Issued Several Initiatives to Guide the Standard Development of Labor Dispatch
8月7日，江苏省人社厅官网发布《江苏省劳务派遣单位信用评价管理暂行办法》。《办法》规定，对获得不同A级的劳务派遣单位采取优化指导服务、加强守信结果联动应用、实施免检免审等多项激励措施；对评为C级的，采取加强检查监督和联合监管、减少承诺制审批等便利化措施的范围等措施，以确保结果有效运用。
On August 7, Jiangsu Human Resources and Social Security Department website issued the “Interim Measures for the Management of Credit Evaluation of Labor Dispatch”. The Measures provides several incentive measures. For Labor dispatch entities receiving A grades, it stipulates measures such as optimizing guidance services, strengthening the linked application of credit-abiding results, and implementing exemptions from inspection and examination; and for C grades entities, such as strengthening inspection and joint supervision, reducing the scope of facilitation measures (approval of the commitment system etc.) to ensure the effective application of the results.
福建发布9件劳动人事争议典型案例
Fujian Released 9 Typical Cases of Labor and Personnel Disputes
8月1日，福建人社厅网站公布《关于联合发布劳动人事争议典型案例的通知》。本批典型案例共9件，主要涉及平台企业、平台用工合作企业与配送员之间的劳动关系认定，“租借资质”未驻场履职的劳动关系认定，劳动者冒用他人身份订立劳动合同是否视为未订立劳动合同，用人单位是否可根据规章制度解除实施性骚扰员工的劳动合同等问题处理。
On August 1, Fujian Human Resources and Social Security Department website issued the “Notice on Jointly Releasing Typical Cases of Labor and Personnel Disputes”. There are nine typical cases in this batch, mainly involving the determination of the employment relationship between a platform enterprise, a platform employment partner and a deliverer, the determination of the employment relationship in the case of an employee who is not stationed at the site to perform his/her duties under the “lease qualification”, whether an employee who fraudulently uses another person’s identity to enter into an employment contract is regarded as failing to conclude the contract, whether an employer can terminate the employment contract of an employee who has committed sexual harassment in accordance with the employer's regulations.
03 安杰世泽观点
ANJIE BROAD VIEWS
从京沪两地司法实践看落户违约之争
2023年毕业季来临，超过一千万名应届生将从象牙塔中走出，奔赴职场。各地为实施人才引进战略，纷纷优化落户渠道，出台应届毕业生落户政策，希望通过吸引优秀人才营造良好就业环境，从而加快城市建设。北京和上海两地作为国内超一线城市，户口作为隐形稀缺资源，其价值不言而喻，而在两地的落户政策中，通过符合资格条件的用人单位办理落户相对为一条简便途径，然而作为对价，用人单位一般要求劳动者绑定服务期并约定各种违约责任，由此产生的纷争屡见不鲜。
2023年5月16日，北京三中院发布“就业优先战略”劳动争议典型案例，其中案例八为“用人单位为劳动者办理进京落户指标并约定服务期，劳动者因自身原因未满服务期离职的，应承担损害赔偿责任”。无独有偶，2023年6月2日上海市学生事务中心发布公告，某用人单位向该中心提出撤销某劳动者户籍的申请，认为该劳动者存在未履行就业协议或劳动（聘用）合同等的情形，涉嫌违反沪教委学[2021]21号文件，该中心已受理该申请。本文将聚焦京沪两地司法实践从政策层面到相关判决进一步分析落户违约之争。
一、京沪两地对于落户问题的政策规定
二、近年来京沪两地对落户争议案件的裁判情况
三、对用人单位提供劳动者落户特殊待遇的合规建议
浅析香港地区解雇管理
香港主要的劳工法例包括《雇佣条例》（香港法例第57章）、《工厂及工业经营条例》（香港法例第59章）、《雇员补偿条例》（香港法例第282章）、《职业安全及健康条例》（香港法例第509章）和《最低工资条例》（香港法例第608章）。其中，《雇佣条例》是规范香港雇主和雇员之间劳动用工权责的主要法例。与内地不同，香港的雇佣法律不但有成文法的规定，也有普通法的规定。本文旨在整理香港雇主终止雇佣合约相关的基本事项及常见问题，并与内地用人单位解雇劳动者相关问题进行简单的比较分析。
一、雇佣合约的终止
二、遣散费（Severance Payments）与长期服务年金（Long Service Payments）
三、违法解雇及法律责任
04 实务参考
PRACTICE REFRENCE
关于联合发布劳动人事争议典型案例的通知
闽人社文〔2023〕93号
各设区市人力资源和社会保障局、中级人民法院，平潭综合实验区社会事业局、人民法院：
为深入学习贯彻习近平新时代中国特色社会主义思想，推动主题教育走深走实，落实为民服务宗旨，切实提高劳动人事争议案件处理质效，全力维护劳动关系和谐和社会稳定，现发布我省劳动人事争议典型案例，请各地仲裁机构、人民法院在办案中予以参照。
目录
案例1.平台企业、平台用工合作企业与配送员之间的劳动关系如何认定？（该案例由福建省劳动人事争议仲裁院提供）
案例2. “租借资质”未驻场履职的，能否构成劳动关系？（该案例由龙岩上杭县人民法院提供）
案例3. 劳动者冒用他人身份订立劳动合同，是否可主张未订立劳动合同第二倍工资？（该案例由三明市人社局、三明市劳动人事争议仲裁院提供）
案例4. 混同用工的关联企业应否承担用工连带责任？（该案例由漳州市中级人民法院、漳浦县人民法院提供）
案例5. 男职工在工作场所性骚扰女职工，用人单位是否可根据规章制度解除劳动合同？（该案例由福州市人社局、永泰县劳动人事争议仲裁院提供）
案例6. 在计算经济补偿时应否以病假工资作为劳动合同解除前十二个月平均工资的计算基数？（该案例由泉州市中级人民法院提供）
案例7. 外卖骑手被要求注册为个体工商户，其劳动关系如何认定？（该案例由泉州市人社局、石狮市劳动人事争议仲裁院提供）
案例8. 用人单位能否仅凭劳动合同约定对劳动者岗位及薪酬进行重大调整？（该案例由龙岩市人社局、永定区劳动人事争议仲裁院提供）
案例9. 赔偿协议排除用人单位法定义务时，用人单位是否仍应向劳动者支付法定工伤保险待遇？（该案例由漳州市人社局、漳州市仲裁院提供）
05 最新法规
NEW REGULATIONS
关于印发《工作场所高温和高寒天气劳动者权益保障制度（参考文本）》的通知
人社厅发〔2023〕26号
各省、自治区、直辖市及新疆生产建设兵团人力资源社会保障厅（局）、总工会、企业联合会/企业家协会、工商联：
为指导用人单位完善工作场所高温和高寒天气劳动者权益保障制度，维护劳动者合法权益，构建和谐稳定的劳动关系，人力资源社会保障部、全国总工会、中国企业联合会/中国企业家协会、全国工商联根据《中华人民共和国职业病防治法》《中华人民共和国安全生产法》《中华人民共和国劳动法》《防暑降温措施管理办法》等法律法规及有关政策规定，制定了《工作场所高温和高寒天气劳动者权益保障制度（参考文本）》。现印发给你们，供指导用人单位制定完善有关规章制度时参考。
人力资源社会保障部办公厅 全国总工会办公厅 中国企业联合会/中国企业家协会办公室 全国工商联办公厅
工作场所高温和高寒天气劳动者权益保障制度（参考文本）
第一章 总则
第二章 范围界定
第三章 工作场所改善
第四章 劳动保护措施
第五章 工作时间安排
第六章 津贴支付
第七章 管理监督
第八章 附则
关于印发《预防和消除工作场所不当管理风险隐患制度（参考文本）》的通知
人社厅发〔2023〕27号
各省、自治区、直辖市及新疆生产建设兵团人力资源社会保障厅（局）、公安厅（局），总工会、企业联合会/企业家协会、工商联：
为指导用人单位预防和消除工作场所不当管理风险隐患，规范用工管理，进一步促进劳动关系和谐稳定，人力资源社会保障部、公安部、全国总工会、中国企业联合会/中国企业家协会、全国工商联根据《中华人民共和国劳动法》《中华人民共和国劳动合同法》《中华人民共和国刑法》《中华人民共和国居民身份证法》《工资支付暂行规定》等法律法规和有关政策规定，制定了《预防和消除工作场所不当管理风险隐患制度（参考文本）》。现印发给你们，供指导用人单位制定完善有关规章制度或与职工签订劳动合同、集体合同时参考。用人单位可根据所在地地方性法规规定，结合实际对参考文本有关内容进一步细化完善。
人力资源社会保障部办公厅 公安部办公厅 全国总工会办公厅 中国企业联合会/中国企业家协会办公室 全国工商联办公厅
预防和消除工作场所不当管理风险隐患制度（参考文本）
第一条为预防和消除工作场所不当管理风险隐患，规范劳动用工管理，维护职工合法权益，依法构建和谐稳定的劳动关系，根据《中华人民共和国劳动法》《中华人民共和国劳动合同法》《中华人民共和国刑法》《中华人民共和国居民身份证法》《工资支付暂行规定》等法律法规和有关政策规定，制定本制度。
06 安杰世泽动态
ANJIE BROAD NEWS
2023年8月29日，知名法律媒体LEGALBAND正式发布《2023年度中国律界俊杰榜30强》榜单，安杰世泽劳动法团队房颖超律师荣耀上榜。
On August 29, 2023, LEGALBAND, a well-known legal media officially released the list of “2023 Top PRC Lawyers under 30”, and Fang Yingchao, a member of AnJie Broad labor law team, is honorably listed.
（2023年8月刊）
AnJie Broad Employment Law Insights
( Aug. 2023）
01 数字聚焦
KEY FIGURES
7,000元、25,000元/ RMB7,000, RMB25,000
8月7日，杭州市卫健委网站发布《关于印发杭州市育儿补助实施办法（试行）的通知》。《办法》明确怀孕（生产）二孩给予一次性孕产补助2,000元，怀孕（生产）三孩给予一次性孕产补助5,000元。生产多胞胎的按其子女的孩次分别计算。同一对夫妻自2023年1月1日起生育二孩、三孩的家庭，且新出生子女户籍登记在杭州的，生育二孩给予一次性育儿补助5,000元，生育三孩给予一次性育儿补助20,000元。生育多胞胎的按其子女的孩次分别计算。
On August 7, the website of the Hangzhou Municipal Health Commission issued the "Notice on the Issuance of Measures for the Implementation of Childcare Subsidies in Hangzhou (for Trial Implementation)”. The Measures specify that a one-time maternity subsidy of 2,000 yuan for the pregnancy (birth) of a second child, and a one-time maternity subsidy of 5,000 yuan for the pregnancy (birth) of a third child will be given. In the case of multiple births, the subsidy is calculated separately according to the number of children. Families in which the same couple has given birth to two or three children since January 1, 2023, and the household registration of the newly born children is in Hangzhou a one-time subsidy of 5,000 yuan will be given for the birth of a second child, and a one-time subsidy of 20,000 yuan will be given for the birth of a third child. In the case of multiple births, the subsidy is calculated according to the number of children.
33,891元、2,420元、1,694元/ RMB33,891, RMB2,420, RMB1,694
8月8日，中央国家机关住房资金管理中心网站发布《关于做好2023住房公积金年度月缴存额调整工作的通知》，明确2023住房公积金年度月缴存基数上限为33,891元，月缴存基数下限为2,420元，领取基本生活费职工的月缴存基数下限为1,694元。2023住房公积金年度缴存比例为5%-12%。
On August 8, the website of the Housing Fund Management Center of the Central State Organizations released the "Notice on Adjusting the Monthly Contribution Amount of the Housing Provident Fund for the Year 2023". The Notice specifies that the upper limit of the annual monthly contribution base for the 2023 Housing Provident Fund is RMB 33,891, the lower limit of the monthly contribution base is RMB 2,420, and the lower limit of the monthly contribution base for employees receiving the basic cost of living is RMB 1,694. The annual contribution ratio for the 2023 Housing Provident Fund is 5%-12%.
200,000元/ RMB200,000
8月11日，上海市医保局网站发布《关于征求〈关于印发上海市违法违规使用医疗保障基金举报奖励办法实施细则的通知〉意见的公告》。《公告》规定，对符合奖励条件的举报人按照案值的一定比例给予一次性资金奖励。具体奖励金额分档超额累进计算。
August 11, the Shanghai Municipal Healthcare Security Administration website released “Announcement on Soliciting Opinions on the Shanghai Municipal Implementation Details of Reward of Reporting on Illegal Use of Medical Insurance Fund”. The announcement stipulates that anyone who meets the conditions for reward in accordance with a certain percentage of the value of the case will be given a one-time financial incentive. Specific reward amount is calculated in grades and in accumulation.
95,028元、7,919元/ RMB95,028, RMB7,919
8月11日，天津市人社局网站发布《关于公布2022年度全市职工平均工资及2023年度工资福利待遇标准等有关问题的通知》。《通知》规定，2022年度天津市职工年平均工资为95,028元，月平均工资为7,919元。2023年度工伤保险和防暑降温费、高温津贴、中班津贴、夜班津贴等福利待遇标准，按天津市职工月平均工资7,919元计算。
On August 11, the Tianjin Municipal Human Resources and Social Security Bureau website released "Notice on Average Wage of Employees in the City in 2022 and the Standard of Wages and Benefits in 2023 and Other Related Issues". The Notice stipulates that the average annual wage of Tianjin employees for the year 2022 is RMB 95,028 and the average monthly wage is RMB 7,919. The standards for work injury insurance and welfare benefits such as heat stroke prevention fee, high temperature allowance, mid-shift allowance and night-shift allowance for the year 2023 are calculated based on the average monthly wage of Tianjin employees, which is RMB 7,919.
02热点新闻
TOP NEWS
多项个人所得税政策发布
Several Personal Income Tax Policies Are Issued
8月28日，国家财政部、税务总局发布《关于延续实施全年一次性奖金个人所得税政策的公告》明确，居民个人取得全年一次性奖金，符合《国家税务总局关于调整个人取得全年一次性奖金等计算征收个人所得税方法问题的通知》规定的，不并入当年综合所得，以全年一次性奖金收入除以12个月得到的数额，按照公告所附按月换算后的综合所得税率表，确定适用税率和速算扣除数，单独计算纳税。
8月31日，国务院发布《关于提高个人所得税有关专项附加扣除标准的通知》明确，提高3岁以下婴幼儿照护等三项个人所得税专项附加扣除标准，以进一步减轻家庭生育养育和赡养老人的支出负担。其中3岁以下婴幼儿照护专项附加扣除标准，由每个婴幼儿每月1,000元提高到2,000元。子女教育专项附加扣除标准，由每个子女每月1,000元提高到2,000元。赡养老人专项附加扣除标准，由每月2,000元提高到3,000元。
On August 28, the Ministry of Finance and the State Administration of Taxation issued the “Announcement on Continued Implementation of Individual Income Tax Policies for Annual One-off Bonus" to specify that if a resident individual obtains an annual one-off bonus in line with the provisions of "Notice of State Administration of Taxation on Issues relating to Adjustment to Computation and Collection of Individual Income Tax on Annual One-off Bonus”, it will not be integrated with the year's consolidated income, and will be divided by the amount of annual one-off bonus income over a period of 12 months, and then tax will be calculated individually in accordance with the consolidated income tax table attached to the Announcement, which is based on the monthly conversion, in order to determine the applicable tax rate and the number of quick-deduction.
On August 31, the State Council issued the "Notice of the State Council on Raising the Criteria for Special Additional Deductions for Individual Income Tax" to raise the standard for special additional deductions for individual income tax, such as caring for infants and children under the age of 3, to further alleviate the burden of expenses on families for raising children and supporting the elderly. The special additional deduction standard for the care of infants and children under the age of 3 will be raised from RMB1,000 to RMB2,000 per month for each infant and child. The special additional deduction for children’s education will be raised from RMB1,000 to RMB2,000 per month per child. The special additional deduction for supporting the elderly will be raised from RMB2,000 to RMB3,000 per month.
五部门联合印发《预防和消除工作场所不当管理风险隐患制度（参考文本）》
Five Government Departments Jointly Promulgated the Reference Text of Preventing and Eliminating Risks of Mismanagement in the Workplace
8月14日，人社部等5部门联合印发《关于印发〈预防和消除工作场所不当管理风险隐患制度（参考文本）〉的通知》，供指导用人单位制定完善有关规章制度或与职工签订劳动合同、集体合同时参考。主要内容包括入职时不扣押职工证件；处理违纪的职工时，不要求职工额外劳动或对职工罚款；解除或终止劳动合同时，及时出具证明和转移社保等。
On August 14, the Ministry of Human Resources and Social Security, along with four other departments, jointly promulgated the “Notice on Promulgation of Preventing and Eliminating Risks of Mismanagement in the Workplace (Reference Text)”. This document serves as a guide for employers in formulating and improving the relevant rules and regulations, or in signing employment contracts and collective contracts with employees. The main contents include not withholding the employee’s certificates when the employee on board; not requiring additional labor or imposing fines on employees when dealing with employees who have violated discipline; and providing separation verification and transferring social security in time when cancelling or terminating the employment contract.
人社部拟修改《在中国境内就业的外国人参加社会保险暂行办法》
Ministry of Human Resources and Social Security Decided to Amend the Interim Measures for Participation in Social Insurance by Foreigners Employed in China
为配合《取消外国公文书认证要求的公约》在我国顺利生效实施，人力资源社会保障部决定将《在中国境内就业的外国人参加社会保险暂行办法》第七条第一款修改为：
“在中国境外享受按月领取社会保险待遇的外国人，应当每年办理一次领取待遇资格认证。
In order to support the smooth implementation of the “Interim Measures on Eliminating the Requirements on Authentication of Foreign Public Documents”, the Ministry of Human Resources and Social Security has decided to amend Paragraph 1, Article 7 of the Provisional Measures for Participation in Social Insurance by Foreigners Employed in China as below:
“Any foreigner who receives the social insurance benefits on a monthly basis outside China shall complete the formalities for eligibility certification for receiving the benefits once a year.
《天津市贯彻落实劳动合同法若干问题实施细则》正式发布
Regulations on Implementing the Employment Contract Law In Tianjin are effective
8月7日，天津人社局网站公布《关于印发〈天津市贯彻落实劳动合同法若干问题实施细则〉的通知》。《实施细则》共二十一条，重点对《劳动合同法》中制度的具体执行问题加以明确。其中，对于加班加点工资，《实施细则》明确，用人单位可以与劳动者在劳动合同中对加班加点工资计算基数进行约定，约定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；劳动合同对加班工资计算基数约定不明确，引发争议的，双方可以重新协商；协商不成的，适用集体合同规定；没有集体合同或者集体合同未规定的，以应得工资扣除加班加点工资后的数额作为加班加点工资计算基数。
On August 7, the Tianjin Human Resources and Social Security Bureau issued the “Regulations on Implementing the Employment Contract Law” In Tianjin on its website. The Regulations consists of 21 articles, focusing on clarifying the specific implementation of Labor Contract Law. Among them, as for overtime payments, the Regulations clarifies that the employer and the employee may agree on the basis for calculating overtime payments in the employment contract, and agree that the basis for calculating shall not be lower than the wages and remuneration of the employee’s position; if the employment contract is unclear on the calculation basis and a dispute arises, the two parties may renegotiate the basis; if the negotiation fails, the provisions of the collective contract shall apply. If there is no collective contract, or if the collective contract does not provide for it, the amount of overtime payments deducted from the wages to which they are entitled shall be used as the calculation basis.
江苏多项举措引导劳务派遣规范发展
Jiangsu Issued Several Initiatives to Guide the Standard Development of Labor Dispatch
8月7日，江苏省人社厅官网发布《江苏省劳务派遣单位信用评价管理暂行办法》。《办法》规定，对获得不同A级的劳务派遣单位采取优化指导服务、加强守信结果联动应用、实施免检免审等多项激励措施；对评为C级的，采取加强检查监督和联合监管、减少承诺制审批等便利化措施的范围等措施，以确保结果有效运用。
On August 7, Jiangsu Human Resources and Social Security Department website issued the “Interim Measures for the Management of Credit Evaluation of Labor Dispatch”. The Measures provides several incentive measures. For Labor dispatch entities receiving A grades, it stipulates measures such as optimizing guidance services, strengthening the linked application of credit-abiding results, and implementing exemptions from inspection and examination; and for C grades entities, such as strengthening inspection and joint supervision, reducing the scope of facilitation measures (approval of the commitment system etc.) to ensure the effective application of the results.
福建发布9件劳动人事争议典型案例
Fujian Released 9 Typical Cases of Labor and Personnel Disputes
8月1日，福建人社厅网站公布《关于联合发布劳动人事争议典型案例的通知》。本批典型案例共9件，主要涉及平台企业、平台用工合作企业与配送员之间的劳动关系认定，“租借资质”未驻场履职的劳动关系认定，劳动者冒用他人身份订立劳动合同是否视为未订立劳动合同，用人单位是否可根据规章制度解除实施性骚扰员工的劳动合同等问题处理。
On August 1, Fujian Human Resources and Social Security Department website issued the “Notice on Jointly Releasing Typical Cases of Labor and Personnel Disputes”. There are nine typical cases in this batch, mainly involving the determination of the employment relationship between a platform enterprise, a platform employment partner and a deliverer, the determination of the employment relationship in the case of an employee who is not stationed at the site to perform his/her duties under the “lease qualification”, whether an employee who fraudulently uses another person’s identity to enter into an employment contract is regarded as failing to conclude the contract, whether an employer can terminate the employment contract of an employee who has committed sexual harassment in accordance with the employer's regulations.
03 安杰世泽观点
ANJIE BROAD VIEWS
从京沪两地司法实践看落户违约之争
2023年毕业季来临，超过一千万名应届生将从象牙塔中走出，奔赴职场。各地为实施人才引进战略，纷纷优化落户渠道，出台应届毕业生落户政策，希望通过吸引优秀人才营造良好就业环境，从而加快城市建设。北京和上海两地作为国内超一线城市，户口作为隐形稀缺资源，其价值不言而喻，而在两地的落户政策中，通过符合资格条件的用人单位办理落户相对为一条简便途径，然而作为对价，用人单位一般要求劳动者绑定服务期并约定各种违约责任，由此产生的纷争屡见不鲜。
2023年5月16日，北京三中院发布“就业优先战略”劳动争议典型案例，其中案例八为“用人单位为劳动者办理进京落户指标并约定服务期，劳动者因自身原因未满服务期离职的，应承担损害赔偿责任”。无独有偶，2023年6月2日上海市学生事务中心发布公告，某用人单位向该中心提出撤销某劳动者户籍的申请，认为该劳动者存在未履行就业协议或劳动（聘用）合同等的情形，涉嫌违反沪教委学[2021]21号文件，该中心已受理该申请。本文将聚焦京沪两地司法实践从政策层面到相关判决进一步分析落户违约之争。
一、京沪两地对于落户问题的政策规定
二、近年来京沪两地对落户争议案件的裁判情况
三、对用人单位提供劳动者落户特殊待遇的合规建议
浅析香港地区解雇管理
香港主要的劳工法例包括《雇佣条例》（香港法例第57章）、《工厂及工业经营条例》（香港法例第59章）、《雇员补偿条例》（香港法例第282章）、《职业安全及健康条例》（香港法例第509章）和《最低工资条例》（香港法例第608章）。其中，《雇佣条例》是规范香港雇主和雇员之间劳动用工权责的主要法例。与内地不同，香港的雇佣法律不但有成文法的规定，也有普通法的规定。本文旨在整理香港雇主终止雇佣合约相关的基本事项及常见问题，并与内地用人单位解雇劳动者相关问题进行简单的比较分析。
一、雇佣合约的终止
二、遣散费（Severance Payments）与长期服务年金（Long Service Payments）
三、违法解雇及法律责任
04 实务参考
PRACTICE REFRENCE
关于联合发布劳动人事争议典型案例的通知
闽人社文〔2023〕93号
各设区市人力资源和社会保障局、中级人民法院，平潭综合实验区社会事业局、人民法院：
为深入学习贯彻习近平新时代中国特色社会主义思想，推动主题教育走深走实，落实为民服务宗旨，切实提高劳动人事争议案件处理质效，全力维护劳动关系和谐和社会稳定，现发布我省劳动人事争议典型案例，请各地仲裁机构、人民法院在办案中予以参照。
目录
案例1.平台企业、平台用工合作企业与配送员之间的劳动关系如何认定？（该案例由福建省劳动人事争议仲裁院提供）
案例2. “租借资质”未驻场履职的，能否构成劳动关系？（该案例由龙岩上杭县人民法院提供）
案例3. 劳动者冒用他人身份订立劳动合同，是否可主张未订立劳动合同第二倍工资？（该案例由三明市人社局、三明市劳动人事争议仲裁院提供）
案例4. 混同用工的关联企业应否承担用工连带责任？（该案例由漳州市中级人民法院、漳浦县人民法院提供）
案例5. 男职工在工作场所性骚扰女职工，用人单位是否可根据规章制度解除劳动合同？（该案例由福州市人社局、永泰县劳动人事争议仲裁院提供）
案例6. 在计算经济补偿时应否以病假工资作为劳动合同解除前十二个月平均工资的计算基数？（该案例由泉州市中级人民法院提供）
案例7. 外卖骑手被要求注册为个体工商户，其劳动关系如何认定？（该案例由泉州市人社局、石狮市劳动人事争议仲裁院提供）
案例8. 用人单位能否仅凭劳动合同约定对劳动者岗位及薪酬进行重大调整？（该案例由龙岩市人社局、永定区劳动人事争议仲裁院提供）
案例9. 赔偿协议排除用人单位法定义务时，用人单位是否仍应向劳动者支付法定工伤保险待遇？（该案例由漳州市人社局、漳州市仲裁院提供）
05 最新法规
NEW REGULATIONS
关于印发《工作场所高温和高寒天气劳动者权益保障制度（参考文本）》的通知
人社厅发〔2023〕26号
各省、自治区、直辖市及新疆生产建设兵团人力资源社会保障厅（局）、总工会、企业联合会/企业家协会、工商联：
为指导用人单位完善工作场所高温和高寒天气劳动者权益保障制度，维护劳动者合法权益，构建和谐稳定的劳动关系，人力资源社会保障部、全国总工会、中国企业联合会/中国企业家协会、全国工商联根据《中华人民共和国职业病防治法》《中华人民共和国安全生产法》《中华人民共和国劳动法》《防暑降温措施管理办法》等法律法规及有关政策规定，制定了《工作场所高温和高寒天气劳动者权益保障制度（参考文本）》。现印发给你们，供指导用人单位制定完善有关规章制度时参考。
人力资源社会保障部办公厅 全国总工会办公厅 中国企业联合会/中国企业家协会办公室 全国工商联办公厅
2023年8月10日
工作场所高温和高寒天气劳动者权益保障制度（参考文本）
第一章 总则
第二章 范围界定
第三章 工作场所改善
第四章 劳动保护措施
第五章 工作时间安排
第六章 津贴支付
第七章 管理监督
第八章 附则
关于印发《预防和消除工作场所不当管理风险隐患制度（参考文本）》的通知
人社厅发〔2023〕27号
各省、自治区、直辖市及新疆生产建设兵团人力资源社会保障厅（局）、公安厅（局），总工会、企业联合会/企业家协会、工商联：
为指导用人单位预防和消除工作场所不当管理风险隐患，规范用工管理，进一步促进劳动关系和谐稳定，人力资源社会保障部、公安部、全国总工会、中国企业联合会/中国企业家协会、全国工商联根据《中华人民共和国劳动法》《中华人民共和国劳动合同法》《中华人民共和国刑法》《中华人民共和国居民身份证法》《工资支付暂行规定》等法律法规和有关政策规定，制定了《预防和消除工作场所不当管理风险隐患制度（参考文本）》。现印发给你们，供指导用人单位制定完善有关规章制度或与职工签订劳动合同、集体合同时参考。用人单位可根据所在地地方性法规规定，结合实际对参考文本有关内容进一步细化完善。
人力资源社会保障部办公厅 公安部办公厅 全国总工会办公厅 中国企业联合会/中国企业家协会办公室 全国工商联办公厅
2023年8月14日
预防和消除工作场所不当管理风险隐患制度（参考文本）
第一条为预防和消除工作场所不当管理风险隐患，规范劳动用工管理，维护职工合法权益，依法构建和谐稳定的劳动关系，根据《中华人民共和国劳动法》《中华人民共和国劳动合同法》《中华人民共和国刑法》《中华人民共和国居民身份证法》《工资支付暂行规定》等法律法规和有关政策规定，制定本制度。
06 安杰世泽动态
ANJIE BROAD NEWS
2023年8月29日，知名法律媒体LEGALBAND正式发布《2023年度中国律界俊杰榜30强》榜单，安杰世泽劳动法团队房颖超律师荣耀上榜。
On August 29, 2023, LEGALBAND, a well-known legal media officially released the list of “2023 Top PRC Lawyers under 30”, and Fang Yingchao, a member of AnJie Broad labor law team, is honorably listed.