勞務(wù)外包不是一種就業(yè)形式，其法律定義稱為“合同”，外包合同是一種法律定義的商業(yè)形式，勞務(wù)派遣只是勞動合同法中明確的就業(yè)形式，兩者有本質(zhì)區(qū)別?；诖耍瑑烧卟荒芑旌显谝黄稹?/p>

Labor outsourcing is not a form of employment, and its legal definition is called "contract". Outsourcing contract is a commercial form defined by law, while labor dispatch is only a clear form of employment in labor contract law, and there is an essential difference between the two. Based on this, the two cannot be mixed together.

勞務(wù)外包是指企業(yè)將公司部分業(yè)務(wù)或職能工作內(nèi)容發(fā)包給相關(guān)機構(gòu)，并根據(jù)企業(yè)要求安排人員完成相應(yīng)的業(yè)務(wù)或職能工作內(nèi)容。

Labor outsourcing refers to the outsourcing of some of the company's business or functional work content to relevant institutions, and arranging personnel to complete the corresponding business or functional work content according to the company's requirements.

勞務(wù)派遣是指用人單位與勞務(wù)派遣單位簽訂勞務(wù)派遣協(xié)議，勞務(wù)派遣單位派人員到用人單位從事用人單位安排的工作內(nèi)容的一種用工形式。

Labor dispatch refers to a form of employment where an employer and a labor dispatch unit sign a labor dispatch agreement, and the labor dispatch unit sends personnel to the employer to engage in the work arranged by the employer.

勞務(wù)外包與勞務(wù)派遣的共同點是，用人單位或者發(fā)包人不與勞動者簽訂勞動合同。

The commonality between labor outsourcing and labor dispatch is that employers or employers do not sign labor contracts with workers.

他們的區(qū)別在于：

Their difference lies in:

1.適用法律不同。勞務(wù)派遣適用勞動合同法，勞務(wù)外包適用合同法。

1. Different applicable laws. Labor dispatch is governed by the Labor Contract Law, while labor outsourcing is governed by the Contract Law.

2.勞務(wù)承包單位可以是個人、法人或者其他實體。(不建議發(fā)包給個人。實際上，個人外包往往被判定為勞動關(guān)系。

2. Labor contracting units can be individuals, legal persons, or other entities. It is not recommended to outsource to individuals. In fact, individual outsourcing is often judged as a labor relationship.

勞務(wù)派遣單位必須嚴格按照的有關(guān)規(guī)定設(shè)立，注冊資本不少于50萬元的法人實體;勞動者完成的工作是企業(yè)的業(yè)務(wù)或職能活動。

The labor dispatch unit must be established in strict accordance with relevant regulations, with a registered capital of no less than 500000 yuan as a legal entity; The work completed by workers is the business or functional activity of the enterprise.

3.職工管理的責任主體不同。這是兩者的主要區(qū)別。

3. The responsible parties for employee management are different. This is the main difference between the two.

發(fā)包人不直接管理勞務(wù)承包人的員工，其工作組織形式和工作時間安排由勞務(wù)承包人自行安排確定

The employer does not directly manage the employees of the labor contractor, and the work organization form and working time arrangement are determined by the labor contractor themselves

勞務(wù)派遣單位的職工必須按照用人單位確定的工作組織形式和工作時間安排進行勞動。

Employees of labor dispatch units must work in accordance with the work organization form and work schedule determined by the employer.

4.勞務(wù)外包一般按事先確定的勞務(wù)單價按勞務(wù)承包商完成的工作量結(jié)算，合同標的一般為“事”

4. Labor outsourcing is generally settled based on the predetermined labor unit price and the amount of work completed by the labor contractor, and the subject matter of the contract is generally "work"

勞務(wù)派遣一般是按照派遣時間和費用標準，按照約定的派遣人數(shù)結(jié)算費用，其合同標的一般是“人”。

Labor dispatch is generally settled based on the agreed number of dispatched personnel according to the dispatch time and cost standards, and the contract subject is generally "person".

5.違法行為的后果不同。

The consequences of illegal behavior vary.

勞務(wù)發(fā)包人對勞務(wù)承包人的職工不承擔任何責任。勞務(wù)外包適用合同法，違約人除承擔合同約定的違約責任外，還適用民事賠償責任。

The labor contractor shall not bear any responsibility for the employees of the labor contractor. Labor outsourcing is governed by the Contract Law, and the defaulting party is not only liable for breach of contract as stipulated in the contract, but also liable for civil compensation.

勞務(wù)派遣中對被派遣勞動者造成損害的，勞務(wù)派遣單位和用人單位應(yīng)當依照勞動合同法承擔連帶賠償責任。

If damage is caused to the dispatched workers during labor dispatch, the labor dispatch unit and the employer shall bear joint and several liability for compensation in accordance with the Labor Contract Law.

在實際操作中，企業(yè)在簽訂勞務(wù)外包合同和勞務(wù)派遣合同時，應(yīng)注意以下事項：

In practical operation, enterprises should pay attention to the following matters when signing labor outsourcing contracts and labor dispatch contracts:

1.合同名稱必須明確說明是勞務(wù)外包合同還是勞務(wù)派遣合同。

1. The contract name must clearly indicate whether it is a labor outsourcing contract or a labor dispatch contract.

2.明確合同標的和結(jié)算方式，合同標的是“事”還是“人”，費用結(jié)算方式是工作量還是服務(wù)時間。

2. Clarify the subject matter of the contract and the settlement method, whether the subject matter of the contract is "matter" or "person", and whether the cost settlement method is workload or service time.

3.明確勞動者的管理責任主體

3. Clarify the management responsibility subject of workers

勞務(wù)外包合同可以要求勞務(wù)承包人遵守發(fā)包人的安全管理和規(guī)章制度;但是，應(yīng)當說明承包人應(yīng)當對勞動者的工作時間和工作內(nèi)容負責。

The labor outsourcing contract may require the labor contractor to comply with the employer's safety management and rules and regulations; However, it should be noted that the contractor shall be responsible for the working hours and content of the workers.

在勞務(wù)派遣合同中，用人單位要求勞務(wù)派遣單位與勞動者簽訂勞動合同。在派遣協(xié)議中，根據(jù)《勞動合同法》的要求，應(yīng)當約定派遣崗位和人員的數(shù)量、派遣期限、勞動報酬和社會保險費的數(shù)額和支付方式，以及違反協(xié)議的責任。明確勞務(wù)派遣單位應(yīng)當將勞務(wù)派遣協(xié)議的內(nèi)容告知被派遣勞動者。

In the labor dispatch contract, the employer requires the labor dispatch unit to sign a labor contract with the employee. In the dispatch agreement, according to the requirements of the Labor Contract Law, the number of dispatched positions and personnel, the dispatch period, the amount and payment method of labor remuneration and social insurance premiums, as well as the responsibility for violating the agreement should be stipulated. Clearly, the labor dispatch unit shall inform the dispatched workers of the content of the labor dispatch agreement.

4.約定稅務(wù)財務(wù)處理。

4. Agree on tax and financial treatment.

在勞務(wù)外包合同中，說明勞務(wù)費稅的處理，可以約定企業(yè)支付的費用為含稅價格，要求承包商提供發(fā)票。

In the labor outsourcing contract, it is stated that the handling of labor fee tax can stipulate that the fees paid by the enterprise are the price including tax, and the contractor is required to provide an invoice.

勞務(wù)派遣合同規(guī)定，勞動者的工資和稅收由勞動者自行承擔，與企業(yè)派遣費用的結(jié)算可以約定稅收和發(fā)票處理。

The labor dispatch contract stipulates that the wages and taxes of the workers shall be borne by the workers themselves, and the settlement of dispatch expenses with the enterprise can agree on tax and invoice processing.

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