Equal Pay, Social Insurance and Joint Liability for Dispatched Workers in China: What the Foreign Host Employer Must Own

Equal pay for dispatched workers is a rule about the remuneration distribution method, not about matching one headline number.
被派遣劳动者的同工同酬，规范的是”劳动报酬分配办法”，而非简单对齐某一个工资数字。

The dispatch agency is the statutory social insurance contributor, but the host employer bears joint and several liability for damage caused to the worker.
劳务派遣单位是法定参保缴费主体，但用工单位对给被派遣劳动者造成的损害承担连带赔偿责任。

In cross-region dispatch, remuneration, working conditions and social insurance all follow the standard of the host employer’s location.
跨地区派遣时，劳动报酬、劳动条件与社会保险均按用工单位所在地标准执行。

Work injury enrolment and rate track the host employer’s industry on a higher-of-the-two basis, and recognition must be applied for within 30 days.
工伤保险参保与费率按用工单位所在行业、就高原则确定，工伤认定申请须在30日内提出。

Guangdong’s DB44/T 2805-2026 specification makes the principles auditable: two-year contracts, one probation, full wages, five insurances plus the fund, 30-day injury filing, three-year ledgers.
广东《劳务派遣服务规范》(DB44/T 2805-2026) 使法定原则可审计：两年以上合同、只约定一次试用期、工资足额发放、五险一金、30日内申请工伤认定、台账留存不少于3年。

In a dispute arising from dispatch, the agency and the host employer are co-parties; the host cannot stay out of the room.
因劳务派遣引发劳动争议的，派遣单位与用工单位为共同当事人，用工单位无法置身事外。

Returning a dispatched worker is not an at-will right: the statutory grounds are exhaustive and protected categories cannot be returned.
退回被派遣劳动者并非用工单位的任意权利：法定情形穷尽列举，受保护情形不得退回。

Equal Pay, Social Insurance and Joint Liability for Dispatched Workers in China: What the Foreign Host Employer Must Own | 被派遣劳动者的同工同酬、社会保险与用工单位连带责任：外资用工单位必须自己扛的部分

Why the Host Employer Carries Real Exposure

For a foreign-invested enterprise (FIE) using dispatched workers (被派遣劳动者), the comfortable assumption is that the staffing agency owns the employment relationship and therefore the risk. Chinese law does not support it. The agency (劳务派遣单位) is the employer of record and the statutory social insurance contributor, but the host employer (用工单位) carries duties that cannot be contracted away: equal pay, post-related welfare and workplace safety, and joint and several liability for damage caused to the worker. An indemnity in the dispatch agreement allocates cost between the two companies; it does not affect the worker’s right to pursue both. The 10% cap and the three-nature post test stay in the background; the recurring risk sits in pay, insurance and injury.

Equal Pay Is a Rule About the Pay Method

Article 63 of the Labour Contract Law gives dispatched workers equal pay for equal work, and its wording is routinely misread. The host must apply to them the same remuneration distribution method (劳动报酬分配办法) it applies to its own employees in the same category of post; where no comparable post exists, pay is benchmarked to the same or a similar post in the host’s locality. Two consequences follow.

The test is structural, not arithmetic. Identical gross figures are not required if grading, bonus formula, allowance rules and increment mechanism are the same and consistently applied. But an identical base salary with dispatched workers excluded from the annual bonus or shift allowance will fail.
The obligation flows through the paperwork. The labour contract between agency and worker and the dispatch agreement between agency and host must both state remuneration consistent with the rule. A flat per-head “service rate” that never discloses actual pay tells against the host.

Article 62 adds a parallel duty: provide the welfare benefits attached to the post and do not discriminate. Canteen, shuttle transport, protective equipment, on-post training and holiday arrangements are post-related benefits, not perks for direct hires.

Collective Consultation on Auxiliary Posts

Using dispatched workers on auxiliary posts requires a procedure, not a management decision. Under the Interim Provisions on Labour Dispatch the proposal must be discussed by the employee representative congress or all employees, determined through equal consultation with the union or employee representatives, and published inside the host. Skipping it draws an order to rectify and a warning from the human resources and social security authority, plus damages where the worker suffers loss. Keep the minutes, the consultation record and the notice.

Cross-Region Dispatch: The Host’s Location Governs

Under Article 61, remuneration and working conditions follow the standard of the host’s location when an agency dispatches across regions. Where an FIE centralises a national staffing contract with an agency headquartered in a low-cost province and deploys workers into a Tier-1 city plant, minimum wage, overtime base and allowance practice benchmark to the host site, not the agency’s registered address.

Social insurance follows the same logic: the agency must enrol the worker at the host’s location and contribute under that location’s rules. Where it has a branch there, the branch enrols and pays; where it does not, the host enrols and pays on the agency’s behalf — the limb FIEs most often overlook, because it makes the host the operational payer by default.

Social Insurance: Legal Payer Versus Practical Backstop

The agency is the statutory contribution subject for the social insurances and, in most localities, the housing provident fund. Host exposure arises three ways: the default enrolment duty above; joint damages liability where the agency under-contributes and the worker’s loss connects to the host’s arrangements; and contribution-base compression, where the agency pays on the local minimum base rather than actual wages, so that when the worker claims the shortfall the host is drawn in as co-respondent.

Work Injury: The Rate Follows the Host’s Industry, the Clock Is 30 Days

Work injury insurance is priced through differential industry rates and rate bands under the Regulations on Work-Related Injury Insurance. The 2025 MOHRSS guidance on implementing those Regulations (人社部发〔2025〕62号, Opinions (III)) is the reference local bureaux apply to dispatch: the agency remains the statutory enrolling party, enrolment is effected at the place of dispatch, and the rate is set by reference to the host’s industry, taking the higher rate where the agency’s registered industry would price lower. An FIE in manufacturing or logistics cannot import a cheap service-sector rate through an agency.

Two operational rules matter more than the rate.

The agency applies for injury recognition; the host assists the investigation. The agency bears work injury insurance liability but may agree a compensation-sharing method with the host. For occupational disease the host handles diagnosis and appraisal and must truthfully supply the occupational history, hazard-exposure history and workplace monitoring results.
Thirty days. The employing entity must file the recognition application with the coordinating-region social insurance administration within 30 days of the accident or diagnosis. If missed, the worker, close relatives or the union may file within one year — but benefits accruing during the delay are borne by the entity that missed the deadline.

Joint Liability and Co-Respondent Status

Article 92(2) of the Labour Contract Law is the anchor: where the host causes damage to a dispatched worker, agency and host bear joint and several liability. Procedurally, the Law on Mediation and Arbitration of Labour Disputes makes them co-parties where the dispute arises from dispatch, so the FIE cannot stay outside the proceedings. Preserve attendance, overtime, payslip and safety-training records as rigorously as for direct employees, align the two parties’ position before the first hearing, and avoid clauses purporting to waive the worker’s statutory rights, which are void against the worker.

When a Dispatched Worker Cannot Be Returned

Return to the agency (退回) is not an at-will right; the grounds are exhaustive: material change of objective circumstances or economic redundancy; the host being declared bankrupt, having its licence revoked, ordered to close, dissolved early, or ceasing operations; or expiry of the dispatch agreement. Even then, where the worker falls within the protected categories of Article 42 — occupational-hazard exposure without an exit health check or suspected occupational disease under observation, confirmed occupational disease or work injury with lost working capacity, illness or non-work injury within the medical period, pregnancy, maternity or nursing, or fifteen years’ service with fewer than five years to retirement — the host may not return the worker on the objective-change ground before the term expires, and where it expires the arrangement continues until the protected condition ends. While unassigned after return, the agency must pay the worker monthly at no less than the local minimum wage.

Guangdong’s DB44/T 2805-2026 Service Specification

Guangdong has implemented a local standard for labour dispatch services, DB44/T 2805-2026 (《劳务派遣服务规范》), publicised through the Ministry’s China HR Market portal. It converts statutory principles into auditable requirements for agencies in the province: a written fixed-term labour contract of two years or more; one probation period only per worker with the same agency; full and timely wages; enrolment in the five social insurances and the housing fund; work-injury recognition applied for within 30 days; and retention of dispatch ledgers for not less than three years. For an FIE host in Guangdong it is a ready-made supplier scorecard.

Due Diligence and Contract Checklist for the Host

Agency due diligence: valid dispatch operating permit and expiry date; registered capital; whether it has a branch at the host’s location, which determines who enrols for social insurance; litigation and penalty history; and contribution-base practice evidenced by payment receipts, not by representation.

Dispatch agreement: all thirteen matters required by Article 7 of the Interim Provisions must appear, and two of them decide the case if the arrangement is challenged — the remuneration amount and payment method determined on the equal-pay principle, and the social insurance amount and payment method.

Beyond the statutory minimum: an audit right over contribution records; a warranty that the contribution base equals actual wages; a 30-day injury-filing protocol with named contacts; allocation of the work-injury compensation share; a three-year ledger covenant; immediate notice of any permit lapse; and an exit mechanism that does not depend on returning protected workers.

Related Reading

See our labour dispatch compliance overview for FIEs (No. 168), the outsourcing-versus-dispatch boundary and “false outsourcing, real dispatch” (No. 179), and secondment arrangements (No. 34).

被派遣劳动者的同工同酬、社会保险与用工单位连带责任：外资用工单位必须自己扛的部分

用工单位为何仍有实质风险敞口

对使用被派遣劳动者的外资企业而言，最省心的假设是：劳动关系在劳务派遣单位，风险自然也在派遣单位。中国法律并不支持这一假设。劳务派遣单位是法律上的用人单位与法定参保缴费主体，但用工单位承担的义务无法通过合同转移出去：同工同酬、与岗位相关的福利待遇与劳动安全卫生条件，以及对给被派遣劳动者造成损害的连带赔偿责任。派遣协议中的商业补偿条款只是在两家公司之间分配成本，并不影响劳动者同时向双方主张权利。10%用工比例上限与临时性、辅助性、替代性”三性”岗位判断仍是背景约束，但外资企业反复出现的诉讼风险，集中在报酬、社保与工伤三条线上。

同工同酬规范的是”分配办法”

《劳动合同法》第六十三条赋予被派遣劳动者同工同酬的权利，其关键表述常被误读：用工单位应当按照同工同酬原则，对被派遣劳动者与本单位同类岗位的劳动者实行相同的劳动报酬分配办法；用工单位无同类岗位劳动者的，参照用工单位所在地相同或者相近岗位劳动者的劳动报酬确定。由此产生两个结论。

判断标准是结构性的，而非算术性的。 若职级评定、奖金公式、津贴规则与调薪机制相同且一贯执行，并不要求工资总额完全一致；反之，基本工资相同但将被派遣劳动者排除在年度奖金方案或倒班津贴之外的，仍构成违反。
义务通过书面文件传导。 派遣单位与劳动者订立的劳动合同、派遣单位与用工单位订立的劳务派遣协议，其载明或约定的劳动报酬均应符合同工同酬要求。仅以”人头服务费”包干定价、从不披露劳动者实际报酬的派遣协议，在争议中是对用工单位不利的证据。

第六十二条还设定了并行义务：用工单位应当向被派遣劳动者提供与工作岗位相关的福利待遇，不得歧视。食堂、班车、劳动防护用品、上岗培训与休假安排属于岗位相关待遇，而非仅面向直签员工的酌情福利。

辅助性岗位的集体协商程序

在辅助性岗位使用被派遣劳动者，需要的是一套程序而非一项管理决定。依《劳务派遣暂行规定》，应当经职工代表大会或者全体职工讨论，提出方案和意见，与工会或者职工代表平等协商确定，并在用工单位内公示。未履行该程序的，由人力资源社会保障行政部门责令改正、给予警告；给被派遣劳动者造成损害的，依法承担赔偿责任。会议纪要、协商记录与内部公示文件均应留存。

跨地区派遣：以用工单位所在地为准

《劳动合同法》第六十一条规定，劳务派遣单位跨地区派遣劳动者的，被派遣劳动者享有的劳动报酬和劳动条件，按照用工单位所在地的标准执行。对于将全国用工集中交由注册在低成本省份的派遣机构、再把人派到一线城市工厂的外资企业，这一点尤为关键：最低工资、加班工资基数、津贴惯例与工时安排，均以用工单位所在地为基准，而非派遣单位注册地。

社会保险遵循同一逻辑：派遣单位应当在用工单位所在地为被派遣劳动者参加社会保险，按照用工单位所在地规定缴纳社会保险费。派遣单位在当地设立分支机构的，由分支机构办理参保、缴费；未设立分支机构的，由用工单位代派遣单位办理参保手续、缴纳社会保险费——这一款最容易被外资企业忽略，因为它使用工单位在默认状态下成为实际经办与缴费主体。

社会保险：法定缴费主体与实际兜底方

派遣单位是各项社会保险，以及多数地区住房公积金的法定缴费主体。用工单位的风险敞口来自三处：上述默认参保义务；派遣单位少缴或不缴、且劳动者所受损失与用工单位安排相关联时的连带赔偿责任；以及缴费基数压缩——派遣机构常按当地最低基数而非实际工资缴纳，劳动者事后主张差额时，用工单位被列为共同当事人，其签约时测算的成本模型随之失效。

工伤：费率跟随用工单位行业，时限是30日

依《工伤保险条例》，工伤保险费实行行业差别费率与行业内费率档次。人力资源社会保障部2025年印发的《关于执行〈工伤保险条例〉若干问题的意见（三）》（人社部发〔2025〕62号）是各地经办机构目前适用于劳务派遣的参照：派遣单位仍为法定参保主体，在派遣地办理参保，费率参照用工单位所在行业确定；派遣单位自身注册行业费率更低的，按就高原则执行。其实际效果是，制造、建筑、物流行业的外资用工单位，无法通过派遣机构套用低费率的服务业费率。

有两条操作规则比费率本身更重要。

派遣单位申请工伤认定，用工单位应当协助调查核实。 派遣单位承担工伤保险责任，但可以与用工单位约定补偿办法。涉及职业病诊断、鉴定的，由用工单位负责处理，并如实提供职业史、职业危害接触史与工作场所危害因素检测结果等资料。
30日。 用人单位应当自事故伤害发生之日或被诊断、鉴定为职业病之日起30日内，向统筹地区社会保险行政部门提出工伤认定申请。逾期未提出的，劳动者、近亲属或工会组织可在1年内直接申请，但延误期间发生的符合规定的工伤待遇费用，由未按期申请的单位负担。

连带责任与共同当事人地位

《劳动合同法》第九十二条第二款是核心依据：用工单位给被派遣劳动者造成损害的，劳务派遣单位与用工单位承担连带赔偿责任。在程序上，《劳动争议调解仲裁法》规定因劳务派遣发生争议的，派遣单位与用工单位为共同当事人，外资企业因此无法置身程序之外。实务上应做到：对被派遣劳动者的考勤、加班、工资条与安全培训记录，与直签员工同等严格地留存；在首次开庭前统一双方口径；避免约定放弃劳动者法定权利的条款，此类条款对劳动者无效，即便在双方之间可用于分摊成本。

不得退回被派遣劳动者的法定情形

退回派遣单位并非用工单位的任意权利，法定情形穷尽列举：出现《劳动合同法》第四十条第三项（客观情况发生重大变化）或第四十一条（经济性裁员）情形的；用工单位被依法宣告破产、吊销营业执照、责令关闭、撤销、决定提前解散或者经营期限届满不再继续经营的；劳务派遣协议期满终止的。即便如此，劳动者属于第四十二条保护情形的——从事接触职业病危害作业未进行离岗前职业健康检查或疑似职业病病人在诊断观察期间、患职业病或因工负伤并被确认丧失或部分丧失劳动能力、患病或非因工负伤在规定医疗期内、女职工在孕期产期哺乳期、在本单位连续工作满十五年且距法定退休年龄不足五年——用工单位在派遣期限届满前不得依据客观情况重大变化的理由退回；派遣期限届满的，应当延续至相应情形消失时方可退回。违法退回的，按第九十二条第二款承担责任；被退回后无工作期间，派遣单位应当按照不低于所在地最低工资标准，向劳动者按月支付报酬。

广东省地方标准 DB44/T 2805-2026

广东省已实施劳务派遣服务地方标准《劳务派遣服务规范》(DB44/T 2805-2026)，由人力资源社会保障部主管的中国人力资源市场网对外发布。该标准将法定原则转化为可审计的服务要求，适用于在粤经营的派遣机构：与被派遣劳动者订立2年以上固定期限书面劳动合同；同一劳动者只能约定一次试用期；工资足额及时发放；依法参加五险并缴存住房公积金；30日内申请工伤认定；派遣与用工台账留存不少于3年。对广东的外资用工单位而言，这套标准是现成的供应商评分表；在争议中，它也是裁审机关可援引的规范性基准。

用工单位的尽调与合同条款清单

派遣机构尽调： 劳务派遣经营许可证是否有效及有效期；注册资本；是否在用工单位所在地设有分支机构（决定由谁办理参保）；诉讼与行政处罚记录；缴费基数的实际做法，应以缴费凭证样本为证，而非以对方陈述为证。

劳务派遣协议： 《劳务派遣暂行规定》第七条要求的十三项内容应逐项载明，其中两项在争议中具有决定性——按照同工同酬原则确定的劳动报酬数额和支付方式，以及社会保险费的数额和支付方式。

建议在法定最低要求之外增加： 对缴费记录的审计权；缴费基数等于实际工资的承诺与保证；载明双方对接人的30日工伤申报流程；工伤赔付份额的分担约定；不少于3年的台账留存承诺；许可证失效时立即通知用工单位的义务；以及不依赖退回受保护劳动者的退出机制。

相关阅读

可参阅本站外资企业劳务派遣合规总论（编号168）、外包与派遣边界”假外包真派遣”（编号179）与派遣与借调 secondment（编号34）。

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