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Labour Dispatch / 劳务派遣

Labour Dispatch in China: The 2026 Signals and Foreign-Employer Compliance

  • In August 2026 the Supreme People’s Court and five central departments issued the Opinions on Strengthening the Management of Employed Court Clerks, which require courts to sign labour contracts directly with clerks and “gradually eliminate labour dispatch” — a significant signal in the broader shift from dispatched to direct employment.
    2026 年 8 月，最高人民法院会同中央组织部、中央政法委、中央编办、财政部、人力资源社会保障部印发《关于进一步加强人民法院聘用制书记员管理工作的意见》，要求法院直接与聘用制书记员签订劳动合同、”逐步取消劳务派遣用工方式”——在从派遣到直接用工的整体转向中释放重要信号。
  • Under the Labour Contract Law, labour dispatch is limited to temporary, auxiliary or substitute positions, and dispatched workers may not exceed 10% of total headcount; violations carry fines and correction orders.
    依《劳动合同法》，劳务派遣仅限临时性、辅助性、替代性岗位，被派遣劳动者数量不得超过用工总量 10%；违反的责令限期改正并处罚款。
  • The dispatch unit is the employer of record, but the user unit bears day-to-day duties: working hours, leave and overtime pay obligations rest with the user unit, and the user unit and dispatch unit bear joint liability for harm caused by dispatched workers.
    劳务派遣单位是用人单位，但用工单位承担日常义务：执行劳动标准、支付加班费、提供岗位福利；被派遣劳动者因执行工作任务造成他人损害的，由用工单位承担侵权责任，派遣单位有过错的承担相应责任。
  • The SPC’s labour dispute interpretation (II), effective September 2025, applies a “facts-first” principle: courts determine whether a labour relationship exists by the substance of control, not the contract title — relevant where “outsourcing” is in fact disguised dispatch.
    最高法劳动争议司法解释（二）（2025 年 9 月施行）确立”事实优先”原则：法院综合人格、经济、组织从属性判断劳动关系，不囿于合同名称——对”假外包真派遣”直接相关。
  • For foreign-invested employers, the practical checklist is to verify dispatch positions against the three-role and 10% caps, keep dispatch agreements clearly allocating duties, document the distinction between genuine outsourcing and dispatch, and prepare for direct-employment transitions in services they currently dispatch.
    对外资雇主，实操清单是：对照三性与 10% 上限核验派遣岗位、派遣协议明确划分权责、留存”真外包”与派遣的区分证据、对现派遣岗位的转直接用工过渡做好准备。

Labour Dispatch in China: The 2026 Signals and Foreign-Employer Compliance | 中国劳务派遣：2026 年信号与外资雇主合规

Why this matters now

In August 2026 the Supreme People’s Court, together with the Central Organisation Department, the Central Political and Legal Affairs Commission, the Central Establishment Office, the Ministry of Finance and the Ministry of Human Resources and Social Security, issued the Opinions on Further Strengthening the Management of Employed Court Clerks. The Opinions state that courts should sign labour contracts directly with employed clerks and “gradually eliminate the labour dispatch model”. Although the document addresses court staffing, it is the clearest institutional signal in years that China’s regulators view direct employment, not dispatch, as the default model — a signal relevant to every employer using dispatched workers, including foreign-invested companies. Combined with the facts-first test in the SPC labour dispute interpretation (II) (effective September 2025), which treats disguised dispatch as direct employment, the 2026 message for foreign employers is: re-audit dispatch arrangements, confirm genuine outsourcing where claimed, and plan transitions to direct employment where the law requires it.

The legal framework for dispatch

Under the Labour Contract Law (Article 66), labour dispatch may only be used for temporary (no more than six months), auxiliary (supporting positions in the main business) or substitute (positions whose incumbents are on leave or otherwise unavailable) positions. The Dispatch Provisions (MOHRSS Order No. 22) add a hard cap: dispatched workers may not exceed 10% of the user unit’s total headcount. Where the user unit exceeds the cap or uses dispatch in non-qualifying positions, the labour administrative authority orders rectification within a period and may fine. The dispatch unit is the employer of record — it signs the labour contract, pays social insurance and handles termination — but the user unit bears day-to-day obligations: implementing labour standards, paying overtime and providing post benefits. For tort harm caused by dispatched workers performing work, the user unit bears the liability; the dispatch unit bears corresponding liability if at fault. If the dispatch unit and the user unit have agreed on internal allocation in the dispatch agreement, that allocation binds them but does not bind the injured party.

The “facts-first” test and disguised dispatch

The SPC labour dispute interpretation (II), effective September 2025, entrenches a “facts-first” principle: courts determine whether a labour relationship exists by looking at the substance — personality subordination (management, discipline, attendance), economic subordination (payment of remuneration) and organisational subordination (work as part of the business) — rather than the label on the contract. For foreign employers, this matters because arrangements labelled “business outsourcing” or “service contracts” are frequently re-characterised as dispatch or direct employment where the user unit actually manages the workers, schedules them, sets pay levels or integrates them into core operations. The consequence of re-characterisation is severe: back payment of social insurance with surcharges, double-wage compensation for unsigned contracts, unpaid overtime and, in the worst cases, full work-injury benefits and statutory severance.

The direct-employment signal in 2026

The August 2026 Opinions on court clerks require courts to transition from dispatched to direct employment for clerical staff, with service-length continuity arrangements and ten-level grading systems. The document’s significance for employers generally is directional: it signals that regulators and courts expect dispatch to shrink toward its statutory niche. For foreign-invested companies, the practical implication is to treat dispatch as a constrained tool, not a general staffing model. Where dispatch is used legitimately (temporary, auxiliary or substitute positions within the 10% cap), maintain clear dispatch agreements; where dispatch is used in core operations or above the cap, plan the transition to direct employment — including service-length carry-over under Article 46 of the labour interpretation (I), which aggregates years of service where the worker is moved to a new employer not for his or her own reasons.

Practical steps for foreign employers

First, audit every dispatched position against the three-role test and the 10% cap; flag non-compliant uses. Second, for each dispatch agreement, confirm the allocation of day-to-day obligations (working hours, leave, overtime, post benefits) between the user unit and the dispatch unit, and confirm social insurance is paid by the dispatch unit. Third, where “outsourcing” is claimed, verify genuine outsourcing: the contractor manages its own workers, invoices for results, and the user unit does not direct daily work; keep evidence of this boundary. Fourth, for positions to be converted to direct employment, plan service-length aggregation, contract signing within one month of employment, and coordinate with payroll for social insurance registration. Fifth, monitor judicial trends: the facts-first test will continue to be applied by arbitration committees and courts, so documentation discipline matters more than contract labels.

Compliance notes

The 10% cap is calculated on the user unit’s total headcount including the dispatched workers themselves; excluding them from the denominator is a common error. The three-role test applies cumulatively: a position must satisfy temporary or auxiliary or substitute conditions at the time of use. Dispatched workers have the right to equal pay for equal work, and the user unit cannot “send back” a dispatched worker in violation of the law without consequences. Finally, the August 2026 Opinions are specific to courts; there is no general regulation yet mandating the elimination of dispatch, but the direction of travel is clear — treat direct employment as the default and dispatch as the exception.

中国劳务派遣：2026 年信号与外资雇主合规

为什么当下重要

2026 年 8 月，最高人民法院会同中央组织部、中央政法委、中央编办、财政部、人力资源社会保障部印发《关于进一步加强人民法院聘用制书记员管理工作的意见》。意见要求人民法院直接与聘用制书记员签订劳动合同，”逐步取消劳务派遣用工方式”。虽然文件针对法院队伍建设，但这是多年来监管层最明确的制度信号之一：中国监管者把直接用工、而非派遣，视为默认模式——这对所有使用派遣劳动者的雇主、包括外资企业都直接相关。叠加最高法劳动争议司法解释（二）（2025 年 9 月施行）确立的”事实优先”测试——将”假派遣”重新定性为直接劳动关系——2026 年对外资雇主的讯息是：重新审计派遣安排、确认声称的”真外包”、按法律要求规划转直接用工。

派遣的法律框架

依《劳动合同法》第六十六条，劳务派遣仅限临时性（存续不超过 6 个月）、辅助性（为主营业务提供服务的非主营业务岗位）、替代性（用工单位的劳动者因脱产学习、休假等原因无法工作的一定期间内，由其他劳动者替代工作的岗位）岗位。人社部《劳务派遣暂行规定》（第 22 号令）增设硬性上限：被派遣劳动者数量不得超过用工单位用工总量的 10%。超比例或非三性岗位用派遣的，劳动行政部门责令限期改正并处罚款。派遣单位是用人单位——签劳动合同、缴社保、办理解除——但用工单位承担日常义务：执行劳动标准、支付加班费、提供岗位福利。被派遣劳动者因执行工作任务造成他人损害的，由用工单位承担侵权责任；派遣单位有过错的，承担相应责任。派遣单位与用工单位在派遣协议中约定内部责任分担的，该约定对其有约束力，但不得对抗受害人。

“事实优先”测试与”假派遣”

最高法劳动争议司法解释（二）（2025 年 9 月施行）强化”事实优先”原则：法院综合人格从属性（管理、纪律、考勤）、经济从属性（报酬支付）与组织从属性（劳动属业务组成部分）判断劳动关系是否存在，不拘泥于合同名称。对外资雇主，这很关键，因为标为”业务外包”或”服务合同”的安排，一旦用工单位实际管理劳动者、排班、定薪或将其纳入核心运营，常被重新定性为派遣甚至直接劳动关系。重新定性的后果严重：补缴社保及滞纳金、未签书面合同二倍工资差额、补发加班费，最严重时承担全部工伤保险待遇与法定经济补偿。

2026 年的直接用工信号

2026 年 8 月书记员意见要求法院将派遣用工转为直接用工，配套工龄衔接安排与十级分级管理。该文件对一般雇主的意义是方向性的：它表明监管与司法预期派遣将收缩至其法定适用空间。对外资企业，实际含义是把派遣视为受约束的工具而非通用用工模式。合法使用派遣（三性岗位且不超 10% 上限）的，保留清晰的派遣协议；在核心岗位或超比例使用派遣的，规划转直接用工——包括依劳动争议司法解释（一）第四十六条处理工龄合并计算（劳动者非因本人原因被安排到新用人单位且原单位未支付经济补偿的，年限合并计算）。

外资雇主实操步骤

其一，对照三性测试与 10% 上限逐岗审计，标记不合规使用。其二，对每份派遣协议，确认用工单位与派遣单位之间日常义务（工时、休假、加班、岗位福利）的分配，并确认社保由派遣单位缴纳。其三，对声称”外包”的安排，核验真外包：承包方自行管理其人员、按成果开票、用工单位不指挥日常工作；留存边界证据。其四，对拟转直接用工的岗位，规划工龄合并、用工之日起一个月内签订书面合同，并与薪酬团队协调社保登记。其五，跟踪司法趋势：仲裁委与法院将持续适用”事实优先”测试，留痕纪律比合同名称更重要。

合规提示

10% 上限以用工单位用工总量（含被派遣劳动者本人）为基数计算；把派遣人员从分母中剔除是常见错误。三性测试须在用工时点逐岗判断。被派遣劳动者享有同工同酬权利，用工单位违法退回派遣劳动者须承担后果。最后，2026 年 8 月意见仅针对法院系统，尚无普遍强制取消派遣的法规，但方向明确——把直接用工作为默认、派遣作为例外。

Sources

Labour Dispatch / 劳务派遣

China’s 2026 Rectification of Labour-Dispatch Violations: Compliance Guide for Foreign-Invested Employers

  • A nationwide campaign to clean up the human-resources market ran from April to July 2026, with dispatch-rule violations a stated enforcement priority.
    2026年4月至7月开展了全国清理整顿人力资源市场秩序专项行动，劳务派遣违规被列为明确的执法重点。
  • The campaign targets unlicensed dispatch, “fake outsourcing, real dispatch,” illegal recruitment intermediaries, “recruit-to-train” loan fraud and employment discrimination.
    行动剑指未经许可经营劳务派遣、”假外包、真派遣”、非法职业中介、”招转培（贷）”欺诈与就业歧视。
  • The Interim Provisions on Labour Dispatch cap dispatched workers at 10% of a user employer’s total workforce and restrict them to temporary, auxiliary or substitute posts.
    《劳务派遣暂行规定》将被派遣劳动者数量限制在用工单位总量的10%以内，并将其限定于临时性、辅助性或替代性岗位。
  • Guangdong’s first provincial dispatch service standard (DB44/T 2805-2026) raises the compliance bar for dispatch agencies operating in the province.
    广东省首项劳务派遣省级地方标准（DB44/T 2805-2026）提高了在该省经营派遣机构的合规门槛。
  • Foreign-invested manufacturers and shared-service centres using dispatch at scale must re-test their agency licensing, ratios and post mix now.
    大规模使用派遣的外资制造企业与共享服务中心，须立即重新核验合作机构资质、用工比例与岗位结构。
  • Practical step: audit every dispatch arrangement against the 10% cap and the temporary/auxiliary/substitute test before the next labour inspection.
    实操建议：在下次劳动监察前，按10%上限与”三性”标准审计每一项派遣安排。

China’s 2026 Rectification of Labour-Dispatch Violations: Compliance Guide for Foreign-Invested Employers | 2026年劳务派遣违规整治：外资用人单位合规指引

In 2026 the human-resources market came under intensified scrutiny. The Office of the State Council’s Employment Promotion and Labour Protection Leading Group issued a notice deploying a nationwide campaign — running April to July 2026 — to clean up the human-resources market order. For foreign-invested manufacturers, call centres, shared-service centres and any employer leaning on dispatched labour, the campaign is a reminder that dispatch compliance is no longer a back-office formality.

What the campaign targets

The campaign concentrates on conduct that undermines fair employment and market order:

  • Illegal recruitment intermediaries and unlicensed dispatch operators.
  • “Fake outsourcing, real dispatch” — disguising employment relationships as service outsourcing to dodge dispatch rules.
  • “Recruit-to-train (loan)” fraud — luring jobseekers into paid training under the guise of recruitment.
  • False recruitment — fabricated “central/state-owned enterprise internal referrals” or “guaranteed placements.”
  • Employment discrimination — improper restrictions on gender, age, region and the like.
  • Network recruitment-order violations — unlicensed or non-compliant job-posting platforms.

Labour dispatch is explicitly named: the campaign requires regulating dispatch employment and investigating unlicensed dispatch and “fake outsourcing, real dispatch.” Enterprises are advised to audit network recruitment and postings, strictly review the qualifications of partner HR agencies, and keep dispatch ratios and post scopes compliant.

The legal baseline: Interim Provisions on Labour Dispatch

The *Interim Provisions on Labour Dispatch* (enforced since 2014) remain the core rule. Key points foreign employers must respect:

  • Ratio cap. The number of dispatched workers used by a user employer shall not exceed 10% of its total workforce.
  • “Three-nature” limit. Dispatched workers may only be assigned to temporary, auxiliary or substitute posts.
  • Equal pay for equal work. Dispatched workers are entitled to the same remuneration and working conditions as directly-hired staff in comparable posts.
  • Agency licensing. Only legally licensed dispatch agencies may supply dispatched labour; operating without a licence is a primary enforcement target.

Guangdong has raised the bar further. Its provincial standard *Specification for Labour Dispatch Services* (DB44/T 2805-2026) — the province’s first dispatch-specific provincial standard — covers the full dispatch lifecycle. It requires dispatch agencies to conclude written labour contracts of at least two fixed terms with dispatched workers (probation may be agreed only once), pay wages in full and on time per contract with records filed, and — for cross-region dispatch — apply the wage and working-condition standards of the user employer’s location. Agencies must also handle pension, medical (including maternity), work-injury and unemployment insurance and housing fund on time.

Why foreign employers are exposed

Foreign-invested groups often centralise headcount in China through dispatch or outsourced “managed services.” Three patterns draw scrutiny:

  1. Using dispatch to bypass headcount or headcount-ratio limits in a legal entity.
  2. Outsourcing a function that is, in substance, managed and directed in-house — the classic “fake outsourcing, real dispatch.”
  3. Relying on a low-cost agency without verifying its dispatch licence and social-insurance compliance.

Each can convert a routine commercial arrangement into a labour-enforcement finding, with back-pay, social-insurance arrears and penalties.

Practical steps

  1. Audit the 10% ratio. Count dispatched workers against total workforce per legal entity; remediate breaches before inspection.
  2. Test the “three-nature” post mix. Confirm dispatched roles are genuinely temporary, auxiliary or substitute; re-classify permanently embedded roles.
  3. Verify agency licensing. Obtain and retain the dispatch licence of every partner agency; confirm it is in scope and current.
  4. Close the equal-pay gap. Align dispatched-worker pay and conditions with directly-hired comparators.
  5. Fix cross-region dispatch. Apply the user-location wage and social-insurance standards where dispatch crosses regions.
  6. Document the genuine-outside nature of outsourcing. Keep governance evidence that outsourced functions are not merely in-house direction.

2026年劳务派遣违规整治：外资用人单位合规指引

2026年，人力资源市场受到更强监管。国务院就业促进和劳动保护工作领导小组办公室印发通知，部署自2026年4月至7月在全国范围开展清理整顿人力资源市场秩序专项行动。对于依赖劳务派遣的外资制造企业、呼叫中心、共享服务中心及各类用人单位而言，此次行动提醒：派遣合规已不再是后台琐事。

行动打击对象

行动聚焦破坏公平就业与市场秩序的行为：

  • 非法职业中介与未经许可经营劳务派遣。
  • “假外包、真派遣”——以服务外包之名掩盖劳动关系以规避派遣规则。
  • “招转培（贷）”欺诈——以招聘为名诱骗求职者参与付费培训。
  • 虚假招聘——虚构”央国企内推””保录直签”等。
  • 就业歧视——对性别、年龄、地域等的不合理限制。
  • 网络招聘秩序违规——无资质或不合规的招聘信息发布平台。

劳务派遣被明确点名：行动要求规范劳务派遣用工，重点查处未经许可擅自经营劳务派遣、”假外包、真派遣”。企业被建议全面排查网络招聘与信息发布、严格审查合作人力资源服务机构资质，并使派遣比例与岗位范围合规。

法律基线：《劳务派遣暂行规定》

《劳务派遣暂行规定》（2014年起施行）仍是核心规则。外资用人单位须遵守的要点：

  • 比例上限。 用工单位使用的被派遣劳动者数量不得超过其用工总量的10%。
  • “三性”限制。 被派遣劳动者只能被派遣至临时性、辅助性或者替代性的岗位。
  • 同工同酬。 被派遣劳动者享有与用工单位同类岗位直接用工人员同等的劳动报酬与劳动条件。
  • 机构许可。 仅依法取得许可的派遣机构可派遣劳动者；无许可经营是首要执法目标。

广东进一步抬高了门槛。其地方标准《劳务派遣服务规范》（DB44/T 2805-2026）是广东省首项劳务派遣省级地方标准，覆盖派遣全周期。它要求派遣单位与被派遣劳动者订立两年以上固定期限书面劳动合同（试用期仅可约定一次），按合同约定按时足额发放工资并归档，跨地区派遣的按用工单位所在地标准执行劳动报酬与劳动条件；派遣单位还须按时为被派遣劳动者办理养老、医疗（含生育）、工伤、失业等社会保险及住房公积金。

外资为何易被波及

外资集团常通过派遣或外包”托管服务”在华集中用工。三类情形易受关注：

  1. 借派遣规避法人实体内的编制或比例限制。
  2. 外包实质由内部管理与指挥的职能——典型的”假外包、真派遣”。
  3. 依赖低成本机构而未核验其派遣许可与社保合规。

任一情形都可能将常规商业安排转化为劳动执法认定，伴随补薪、社保补缴与处罚。

实操步骤

  1. 审计10%比例。 按法人实体统计被派遣劳动者占用工总量比例，在监察前整改超标。
  2. 测试”三性”岗位结构。 确认派遣岗位确属临时性、辅助性或替代性，将长期嵌入式岗位重新归类。
  3. 核验机构许可。 取得并留存每个合作派遣机构的派遣许可证，确认其在有效期内且范围匹配。
  4. 弥合同工同酬差距。 使派遣员工薪酬条件与直接用工对标岗位对齐。
  5. 规范跨地区派遣。 跨地区派遣时适用用工单位所在地工资与社保标准。
  6. 留存外包真实性证据。 保留证明外包职能非内部化指挥的治理证据。

Practitioner Quick Reference

  • Campaign window April–July 2026: nationwide clean-up; dispatch is an explicit priority.
    行动期2026年4—7月：全国清理；派遣为明确重点。
  • 10% cap + three-nature posts: the two mechanical tests every dispatch arrangement must pass.
    10%上限加”三性”岗位：每项派遣安排都须通过的两项机械测试。
  • Licence is non-negotiable: only licensed agencies may supply dispatch labour.
    许可不可妥协：仅持证机构可派遣劳动者。
  • Guangdong DB44/T 2805-2026: provincial standard raises the agency bar (2-year contracts, on-time pay, cross-region standards).
    广东DB44/T 2805-2026：省级标准抬高机构门槛（两年合同、按时发薪、跨地区标准）。

Common Pitfalls

  • Assuming outsourcing avoids the rules: if you direct the work in-house, it may be re-characterised as “fake outsourcing, real dispatch.”
    以为外包可规避规则：若由内部指挥工作，可能被重新定性为”假外包、真派遣”。
  • Forgetting the 10% is per legal entity: group-wide averaging does not satisfy the per-entity cap.
    忘记10%按法人实体计算：集团整体平均不能满足单体上限。
  • Trusting the agency blindly: the user employer shares exposure for an unlicensed or non-compliant partner.
    盲目信任机构：用工单位对无许可或不合规的合作方同样担责。

Sources

Labour Dispatch / 劳务派遣

Staffing a China Representative Office Through Labour Dispatch: Why It Is Mandatory and How RO Rules Differ from a WFOE

  • A representative office has no legal personality and cannot be an employer, so it can never sign a labour contract with local staff directly.
    代表机构不具有法人资格，不能作为用人单位，因此不能直接与本地员工签订劳动合同。
  • Guo Fa [1980] No. 272, Article 11 still governs: an RO must entrust a local foreign affairs service unit or another designated body to engage staff.
    国发〔1980〕272号第十一条至今有效：代表处聘请工作人员、租用房屋，应当委托当地外事服务单位或中国政府指定的其它单位办理。
  • Article 25 of the Interim Provisions on Labour Dispatch exempts ROs from the “three-nature” post test and the 10% headcount cap—an exemption a WFOE does not enjoy.
    《劳务派遣暂行规定》第二十五条豁免代表机构适用”三性”岗位与10%用工比例限制，而外资子公司不享有该豁免。
  • Exemption from the cap is not exemption from compliance: the dispatch licence, the thirteen mandatory clauses, equal pay and social insurance all still bind.
    免于比例限制不等于免于合规：派遣许可、十三项必备条款、同工同酬与社会保险义务依然适用。
  • Direct hiring by an RO is normally recharacterised as a civil service relationship, stripping staff of double-wage, severance, social insurance and work-injury protections.
    代表处直接招人通常被认定为劳务关系而非劳动关系，员工将无法主张二倍工资、经济补偿、社保与工伤待遇。
  • Article 5 of the Supreme People’s Court Judicial Interpretation (II) on Labour Disputes lets a registered RO be named as a party, and the foreign parent can be joined.
    最高人民法院《劳动争议司法解释（二）》第五条允许依法设立的代表机构作为劳动争议当事人，境外母公司还可能被追加参加诉讼。

Staffing a China Representative Office Through Labour Dispatch: Why It Is Mandatory and How RO Rules Differ from a WFOE | 外国企业常驻代表机构在华用工：为何必须走劳务派遣，以及代表处与外资子公司的规则差异

The Structure Choice Nobody Prices In

Cost, speed and licensing scope dominate the first China budget; the employment model rarely reaches the table. Yet an RO cannot hire anyone — every local employee must arrive through a third party.

Liaison, market research, product display, business contact → an RO. Contract signing, fapiao, revenue, profit-making operations → a WFOE or JV. Price the model at the outset. (See our structure-choice article.)

Legal Status, and Why the RO Cannot Be an Employer

State Council Order No. 584 (19 Nov 2010; effective 1 Mar 2011; amended 18 Jul 2013) governs RO registration. Art. 2: an RO conducts non-profit-making activities connected with the foreign enterprise and has no legal person status.

  • Art. 6: annual report 1 Mar–30 Jun — parent’s lawful existence, RO activities, audited income and expenditure.
  • Art. 7: books recording fund remittances and income/expenditure, kept on premises; no use of another party’s account.
  • Art. 8: chief rep, reps and staff obey entry/exit, residence, employment, tax and forex rules.
  • Art. 9: particulars — name, chief rep, scope, premises, term, parent name and domicile.
  • Art. 10: name = nationality + Chinese name + city + “代表处”.
  • Art. 11: one chief rep plus one to three reps.

The certificate is a Registration Certificate, not a business licence. Labour Contract Law Art. 2 does not list an RO as an employer; its Implementing Regulations Art. 4 lets only a licensed domestic branch be an employer — not an RO.

Hiring runs through Guo Fa [1980] No. 272, Art. 11: an RO leasing premises or engaging staff shall entrust the local foreign affairs service unit or another unit designated by the Chinese government. Still the direct basis for RO employment.

The Standard Compliant Model

  1. The RO signs a labour dispatch agreement with a qualified foreign affairs service unit — a local foreign enterprise service company, the FESCO-type category — or a licensed dispatch company.
  2. That unit signs the labour contract, forms the employment relationship, pays social insurance and housing fund.
  3. It dispatches the individual to the RO.

The employer is the service unit; the RO is the host unit, directing daily work while payroll, contributions and termination run through the agency.

Direct Hiring, Recharacterisation and Standing in Disputes

Direct engagement by an RO is normally a civil service relationship, not employment. The individual cannot claim double wages, statutory severance, employer social insurance, work-injury treatment, or statutory hours/termination limits; a document headed “labour contract” may still fail (Beijing High Court Answers, Art. 24). Exposure: unquantified civil claims, work-injury liability without cover, withholding failures surfacing on a WFOE upgrade or in due diligence.

SPC Judicial Interpretation (II) on Labour Disputes, Art. 5: a duly established RO may be a party to a labour dispute, and the foreign parent can be joined where lawfully applied for.

Dispatch Rules: Where an RO Differs from a WFOE

The Interim Provisions on Labour Dispatch (MOHRSS Order No. 22), effective 1 Mar 2014.

Art. 3, three-nature: dispatch only in temporary (≤6 months), auxiliary (non-core, serving core posts; needs democratic procedure) or substitute posts.

Art. 4, 10% cap: dispatched workers must not exceed 10% of total headcount.

Art. 25, the key provision: ROs and foreign financial-institution representative offices using dispatched workers are not subject to the three-nature post test or the headcount ratio.

A 100-staff WFOE may host ten dispatched workers at most, in qualifying posts, after a democratic procedure; an RO may staff its whole office through dispatch, any post, indefinitely.

The Rules That Still Apply to an RO

  • Arts. 5–6: written fixed-term contract of two years or more; one probation period only.
  • Art. 7, thirteen mandatory items: post, location, headcount and term, equal-pay remuneration and payment, social insurance amount and payment, hours/rest/leave, work-injury/maternity/illness, safety and training, severance costs, agreement term, service-fee standard and payment, breach liability.
  • Art. 10: the agency applies for work-injury recognition and bears work-injury liability, subject to any compensation arrangement with the host unit.
  • Art. 11: licence lapse — existing contracts run to expiry.
  • Arts. 12–13: return grounds and the Art. 42 protection.
  • Arts. 18–19: cross-regional insurance at the host unit’s location; absent a local branch, the host unit enrols and pays on the agency’s behalf.
  • Art. 27: contracting dressed as dispatch falls under these Provisions.

Due Diligence on the Service Provider

  1. Verify the Labour Dispatch Business Licence and validity.
  2. Confirm the contracting entity is the licence holder — an unlicensed affiliate is attackable as unlicensed dispatch.
  3. Test cross-regional capability; without a local branch, Art. 19 shifts enrolment onto the RO.
  4. Review social insurance and IIT remittance records.
  5. Map the agreement against the thirteen Art. 7 items.
  6. Pin down work-injury liability and the Art. 10 compensation arrangement.

No provider is endorsed here; seek a licensed foreign enterprise service company with a record in the relevant city.

Chief Representative, Tax and the Upgrade to a WFOE

Foreign chief reps and reps sit on a different track: appointment flows from the parent’s letter and Art. 9 particulars, not a dispatch agreement; work permit, residence, IIT and forex follow Art. 8 of Order No. 584.

ROs are often taxed on a deemed basis, income imputed from expenditure, so personnel costs booked as RO expenses feed into the tax base.

On upgrading to a WFOE: succession — staff are employed by the agency, so convert via new contracts or a tripartite novation; continuity of service length for severance and paid annual leave, recorded expressly; sequencing — once the WFOE exists, the three-nature test and 10% cap apply in full, so the dispatched population must be converted or trimmed to the cap.

Related Reading

See our labour dispatch compliance overview, the outsourcing/dispatch boundary, equal pay and social insurance for dispatched workers, and the structure-choice comparison. —

外国企业常驻代表机构在华用工：为何必须走劳务派遣，以及代表处与外资子公司的规则差异

被普遍低估的架构变量

首次为中国市场编制预算时，讨论多集中在成本、速度与经营范围，用工模式很少进入对比表格。但代表处不能雇人——前台不行，分析员不行，中国区负责人也不行。每一位本地员工都必须通过第三方进入。

决策树很短：只做联络、市场调研、产品展示与业务接洽 → 代表处；要签合同、开具发票、收取收入、开展盈利经营 → WFOE 或合资公司。用工模式落在这条线的代表处一侧，应在决策之初计价。（更完整对比可参阅本站架构选择文章。）

法律地位，以及代表处为何不能成为用人单位

《外国企业常驻代表机构登记管理条例》由2010年11月19日中华人民共和国国务院令第584号公布，自2011年3月1日起施行，并根据2013年7月18日《国务院关于废止和修改部分行政法规的决定》修订。

第二条：代表机构是指外国企业依照本条例规定，在中国境内设立的从事与该外国企业业务有关的非营利性活动的办事机构；代表机构不具有法人资格。它不能以自己名义经营，也不能成为劳动合同的一方当事人。

  • 第六条：应当于每年3月1日至6月30日向登记机关提交年度报告，内容包括外国企业的合法存续情况、代表机构的业务活动开展情况及其经会计师事务所审计的费用收支情况。
  • 第七条：应当依法设置会计账簿，真实记载外国企业经费拨付和代表机构费用收支情况，并置于代表机构驻在场所；不得使用其他企业、组织或者个人的账户。
  • 第八条：首席代表、代表以及工作人员应当遵守法律、行政法规关于出入境、居留、就业、纳税、外汇登记等规定。
  • 第九条 登记事项：代表机构名称、首席代表姓名、业务范围、驻在场所、驻在期限、外国企业名称及其住所。
  • 第十条 名称构成：外国企业国籍 + 外国企业中文名称 + 驻在城市名称 + “代表处”字样。
  • 第十一条：应当委派一名首席代表，可根据业务需要委派1至3名代表。

登记机关核发的是《外国企业常驻代表机构登记证》，而非营业执照——这决定了用工分析的结论。《劳动合同法》第二条列举的用人单位主体中并无代表机构；《劳动合同法实施条例》第四条允许不具备法人资格但依法取得营业执照或者登记证书的分支机构作为用人单位，但该特殊情形适用于境内分支机构，代表机构不适用。

专门通道是《国务院关于管理外国企业常驻代表机构的暂行规定》（国发〔1980〕272号）第十一条：常驻代表机构租用房屋、聘请工作人员，应当委托当地外事服务单位或者中国政府指定的其它单位办理。年代虽早，从未被取代，至今仍是代表处用工的直接依据。

标准合规模式

  1. 代表机构与有资质的外事服务单位——即各地外企服务公司，业内常称 FESCO 类机构——或持证劳务派遣公司签订劳务派遣协议。
  2. 该单位与员工签订劳动合同，建立劳动关系，缴纳社会保险与住房公积金。
  3. 该单位将员工派遣至代表机构工作。

此时员工的用人单位是外事服务单位，代表机构是用工单位。代表机构负责日常工作指挥；薪酬发放、法定缴费、合同管理与解除终止手续，均由该机构依代表机构指令并以其资金执行。

直接雇佣的定性风险与争议主体资格

代表处直接招人的，用工关系一般被认定为劳务关系（民事雇佣）而非劳动关系。员工由此不能主张未签书面劳动合同的二倍工资、法定经济补偿、用人单位社会保险缴纳、工伤待遇，以及工时与解除方面的法定限制。即便签署名为”劳动合同”的协议，也可能因违反上述规定而不被认定为劳动关系。北京市高级人民法院与北京市劳动人事争议仲裁委员会《关于审理劳动争议案件解答（一）》第24条即持此口径。

这并非节省。它留下无法量化的民事索赔、没有保险覆盖的工伤责任、个人所得税代扣代缴失职风险，以及在升级 WFOE 或接受尽调时必然暴露的问题。

主体资格也已变化。最高人民法院《劳动争议司法解释（二）》第五条明确：依法设立的外国企业常驻代表机构可以作为劳动争议案件的当事人；当事人依法申请追加外国企业参加诉讼的，人民法院依法予以支持。代表处可以以自己的名义被诉，境外母公司也可能被追加。此前把代表处视为防火墙的集团，应保持派遣文件、薪酬记录与解除档案的完备。

派遣规则：代表处与外资子公司的关键差异

《劳务派遣暂行规定》（人力资源和社会保障部令第22号）2013年12月20日审议通过，2014年1月24日公布，自2014年3月1日起施行。对普通用工单位（含外资子公司）有两项主导约束。

第三条”三性”：用工单位只能在临时性、辅助性或者替代性岗位上使用被派遣劳动者。临时性指存续时间不超过6个月的岗位；辅助性指为主营业务岗位提供服务的非主营业务岗位；替代性指劳动者因脱产学习、休假等原因无法工作的一定期间内，可由其他劳动者替代工作的岗位。辅助性岗位须经职工代表大会或者全体职工讨论，提出方案和意见，与工会或职工代表平等协商确定，并在用工单位内公示。

第四条 10% 比例：用工单位使用的被派遣劳动者数量不得超过其用工总量的10%；用工总量 = 订立劳动合同人数 + 使用的被派遣劳动者人数。

第二十五条是本篇的关键条款：外国企业常驻代表机构和外国金融机构驻华代表机构等使用被派遣劳动者的，以及船员用人单位以劳务派遣形式使用国际远洋海员的，不受临时性、辅助性、替代性岗位和劳务派遣用工比例的限制。

一家 100 人的外资子公司最多只能使用 10 名被派遣劳动者，且岗位须合格并履行民主程序；代表处则可整个办公室通过派遣配置，岗位不限、期限不限——因为它没有其他合法路径。

代表处仍须遵守的规则

  • 第五条：劳务派遣单位应当依法与被派遣劳动者订立2年以上的固定期限书面劳动合同。第六条：与同一被派遣劳动者只能约定一次试用期。
  • 第七条 十三项必备条款：派遣岗位名称和岗位性质、工作地点、派遣人员数量和派遣期限、按同工同酬原则确定的劳动报酬数额和支付方式、社会保险费的数额与支付方式、工作时间和休息休假事项、工伤及生育或者患病期间的相关待遇、劳动安全卫生以及培训事项、经济补偿等费用、协议期限、劳务派遣服务费的支付方式和标准、违反协议的责任等。
  • 第十条 工伤：被派遣劳动者在用工单位因工作遭受事故伤害的，劳务派遣单位应当依法申请工伤认定，用工单位应当协助调查核实；劳务派遣单位承担工伤保险责任，但可与用工单位约定补偿办法。
  • 第十一条：劳务派遣单位行政许可有效期未延续，或者《劳务派遣经营许可证》被撤销、吊销的，已依法订立的劳动合同应当履行至期限届满。
  • 第十二条 退回情形：用工单位有《劳动合同法》第四十条第三项、第四十一条规定情形的；用工单位被依法宣告破产、吊销营业执照、责令关闭、撤销、决定提前解散或经营期限届满不再继续经营的；劳务派遣协议期满终止的。第十三条：被派遣劳动者有《劳动合同法》第四十二条情形的，在派遣期限届满前不得依第十二条第一款第一项退回。
  • 第十八、十九条 跨地区社保：跨地区派遣的，应当在用工单位所在地为被派遣劳动者参加社会保险、按用工单位所在地规定缴费；派遣单位在用工单位所在地设立分支机构的由分支机构办理参保，未设立的由用工单位代劳务派遣单位办理参保手续、缴纳社会保险费。
  • 第二十七条 反规避：用人单位以承揽、外包等名义，按劳务派遣用工形式使用劳动者的，按本规定处理——即”假外包真派遣”。
  • 第二十二条、第二十条 罚则：用工单位违反第三条第三款的，由人社行政部门责令改正、给予警告；给被派遣劳动者造成损害的依法承担赔偿责任。其他违反劳务派遣规定的，按《劳动合同法》第九十二条执行。

服务商尽职调查清单

全部员工都挂在一份协议之后，服务商因此构成集中度风险。

  1. 核验《劳务派遣经营许可证》及其有效期。
  2. 确认签约主体与持证主体一致——与不持证的咨询关联方签约，可能被认定为无证派遣。
  3. 测试跨地区参保能力：当地无分支机构时，第十九条会把参保与缴费义务转移到代表处身上。
  4. 查阅社保与个人所得税代缴记录。
  5. 逐条比对第七条十三项必备条款。
  6. 锁定工伤责任与第十条允许的补偿办法约定。

本文不推荐任何特定服务商；应寻找持证的外企服务公司，或在相关城市有实绩的持证派遣公司。

首席代表、税务与升级为 WFOE

被委派为首席代表或代表的外籍人员处于另一条轨道：其任职来源于母公司委派文件与第九条登记事项，而非派遣协议；工作许可、居留、个人所得税与外汇登记遵循第584号令第八条及外籍人员单独规则。不要默认把他们并入派遣人员群体。

代表处在实践中常见按经费支出换算收入等核定征收方式。计入代表处费用支出的人力成本会直接进入税基，因此派遣服务费与通过机构发放的薪酬，既是人力问题也是税务问题。测算运营成本时应与税务顾问确认。

升级为 WFOE 需就三件事作出安排。劳动关系承继：员工的用人单位是派遣机构，转为直接雇佣意味着终止派遣安排并订立新的劳动合同，或通过三方协议完成变更。工龄连续计算：属于主体一方安排的转移，应在新合同中书面明确经济补偿与带薪年休假等事项上的工龄连续计算。节奏安排：WFOE 设立后，”三性”与 10% 比例限制对其全面适用，该群体需转为直接雇佣或压缩至比例上限之内。

相关阅读

可参阅本站外资企业劳务派遣合规总览、外包与派遣边界的界定、被派遣劳动者同工同酬与社会保险，以及主体架构选择对比文章。

Sources

Labour Dispatch / 劳务派遣

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）。

Sources

Labour Dispatch / 劳务派遣

Outsourcing or dispatch? The “fake outsourcing, real dispatch” trap for foreign-invested employers in China

  • Article 27 of the Interim Provisions on Labour Dispatch treats workers used in the form of dispatch under the name of contracting or outsourcing as dispatched workers, and applies the dispatch rules to them.
    《劳务派遣暂行规定》第27条规定，用人单位以承揽、外包等名义、按劳务派遣用工形式使用劳动者的，按照该规定处理。
  • Once an outsourcing arrangement is pierced, the client is pulled back under the very “three-nature” post restriction and 10% headcount cap it was trying to avoid.
    外包一旦被穿透，发包方将重新落入其试图规避的三性岗位限制与10%用工比例上限。
  • Chinese courts apply substantive review and ask one question first: does the client exercise dominant labour management over the workers?
    中国法院坚持实质审查原则，首要审查发包方是否对劳动者实施支配性劳动管理。
  • At its 16 July 2026 briefing on disguised-employment disputes, the Fangshan District People’s Court of Beijing reported that confirming an employment relationship, or holding the enterprise liable as employer, is the common outcome.
    北京市房山区人民法院2026年7月16日涉隐蔽用工类劳动争议通报指出，最终确认劳动关系或判令企业承担用工主体责任的情形较为普遍。
  • Representative offices of foreign enterprises are exempt from the three-nature and 10% limits under Article 25; WFOEs and joint ventures are not.
    依第25条，外国企业常驻代表机构使用被派遣劳动者不受三性岗位与10%比例限制；外商独资企业与合资企业并无此项豁免。
  • Piercing carries joint and several liability, plus fines of RMB 5,000 to 10,000 per worker where a breach is not remedied within the ordered period.
    穿透后产生连带赔偿责任，逾期不改正的还将按每人5000元以上1万元以下的标准处以罚款。
  • The cure lies in substance, not the title: price by deliverable, manage the task rather than the person, and let the contractor supply tools, discipline and payroll.
    整改的关键在实质而非名称：按成果计价、”对事不对人”地行使管理权、由承包方配置生产资料并独立承担用工义务。

Outsourcing or dispatch? The “fake outsourcing, real dispatch” trap for foreign-invested employers in China | 外包还是派遣？外资企业在华用工的”假外包、真派遣”穿透风险

Overview: the cap that pushes employers into outsourcing

A foreign-invested enterprise (FIE) needing flexible headcount meets two hard limits at once. Article 3 of the *Interim Provisions on Labour Dispatch* (MOHRSS Order No. 22, effective 1 March 2014) confines dispatched workers to temporary, auxiliary or substitute posts; Article 4 caps them at 10% of total headcount, counting direct-contract employees plus dispatched workers.

The response is predictable: rather than shrink the dispatched population, rename it. The dispatch agreement becomes a “service outsourcing” agreement, the workers stay at the same desks under the same supervisors, and the 10% calculation appears to reset to zero. That is what Article 27 exists to defeat.

Article 27: the anti-circumvention clause

Article 27 is one sentence: where an employing entity uses workers in the form of labour dispatch under the name of contracting, outsourcing or the like, the matter shall be handled in accordance with these Provisions.

The consequence is total. A relabelled arrangement does not merely lose its outsourcing character; it falls under the entire dispatch regime — three-nature posts, the 10% cap, the licence requirement, equal pay for equal work, the thirteen mandatory terms of Article 7, the three return grounds of Article 12, and joint liability under Article 92 of the *Labour Contract Law*. An employer that changed the label to escape one rule inherits all of them, years later, with no records built to satisfy them.

Six dimensions that separate outsourcing from dispatch

The *Shanxi Province Guidelines on Labour Dispatch* (April 2026) draw the distinction across six dimensions — a useful audit grid, because it tracks what an inspector or judge tests.

DimensionLabour dispatchGenuine service outsourcing
Supplier qualificationDispatch Operation Licence requiredNo special licence
Post restrictionTemporary, auxiliary or substitute onlyNone
PartiesThree: agency, client, workerTwo: principal and contractor
Management authorityClient manages the workers directlyPrincipal does not manage them
PricingBy headcount and working timeBy completion of the work
Governing lawLabour contract legislationThe Civil Code

Where the contractor’s workers take instructions from the principal, work to the principal’s arrangements, or provide labour in the principal’s name, the Guidelines warn the arrangement may be treated as dispatch, with liability allocated accordingly.

Substantive review: the 2026 cases

On 16 July 2026 the Fangshan District People’s Court of Beijing briefed the press on model disguised-employment disputes. Spokesperson Ma Yanjia described the pattern: enterprises sign agreements under different names and build multi-layered engagement chains, packaging what is properly an employment relationship as contracting, outsourcing or cooperation. The court applies a substantive review principle, asking whether the enterprise exercises dominant labour management over the worker. Confirming an employment relationship, or imposing employer liability, was the common outcome.

“We manage them, the outsourcer pays them.” A courier company’s outsourcing fee comprised commission, a management service fee, taxes and rebates — with the service fee set at zero. Its station manager ran attendance in a WeChat group, pay flowed from the courier company’s own funds, and the app showed riders as its staff. The consideration was implausibly low and the structure suggested avoidance of employment status and transfer of commercial risk: the employment relationship lay with the courier company.

A contracting agreement over real employment. Another agreement cast riders as individual business operators paid by a platform — yet the company set shifts, controlled order volume and could assign orders individually. However an agreement is dressed, where the substance matches employment, a de facto relationship is recognised.

Outsourcing in name, dispatch in fact. Company A employed a worker and placed him in sales at Company B under a “labour outsourcing cooperation agreement” by which A would second personnel to B. He worked on B’s premises under B’s direction, with pay and benefits confirmed, settled and paid by B — a textbook “fake outsourcing, real dispatch”. After B returned him, A terminated him for serious misconduct; because B could not evidence that the return followed the agreed procedure, A paid damages for unlawful termination. After a return, the agency must independently verify a statutory ground for termination.

Why FIEs sit closer to the line

Article 25 grants an exemption most FIEs do not have. Representative offices of foreign enterprises and of foreign financial institutions — and employers of international seafarers — are not subject to the three-nature restriction or the dispatch ratio. That is structural, not a privilege: an RO cannot employ Chinese staff directly and can only staff itself through dispatch. WFOEs and joint ventures get nothing of the kind. Fully bound by Articles 3 and 4, they are the ones reaching for outsourcing — and the ones exposed to piercing.

Multi-city footprints add a second trap: under Articles 18 and 19, cross-region dispatch requires social insurance enrolment in the client’s locality, and where the agency has no branch there, the client enrols and pays on its behalf.

What piercing costs

Article 92 of the *Labour Contract Law* requires rectification, with a fine of RMB 5,000 to 10,000 per worker if it is not made in time, and Article 92(2) imposes joint and several liability on agency and client for loss caused to a dispatched worker; Shanxi treats them as co-parties in dispatch disputes. Article 22 of the Interim Provisions separately allows rectification orders and warnings where auxiliary posts were set without the democratic procedure — staff or employee-congress discussion, equal consultation with the union, and internal publication. Because Article 57 makes dispatch a licensed business, an “outsourcer” usually holds no licence, so piercing converts the arrangement into unlicensed dispatch. Port operators bound by both red lines are already converting non-compliant dispatch into structured outsourcing.

Rebuilding the arrangement so it survives review

  1. From people to work product. Contract for a defined deliverable, not the labour of named individuals; drop “project personnel” for “service team”.
  2. Manage the task, not the person. Remove the principal’s attendance, appraisal and disciplinary power over individuals; keep work rules in the contractor’s system; equipment should be the contractor’s.
  3. Pay for outcomes. Delete per-head pricing and line items for management fees, social insurance, salary and income tax; tie milestones to delivery and acceptance, not to “payable monthly”.
  4. Harden the liability allocation. The contractor alone bears employment contracting, wages, social insurance and work-injury liability; the principal accepts only the work product, against written confirmation that those obligations have been met.

What to do next

  1. Map the population. Count direct employees, dispatched workers and every outsourced head on your premises. If that group were pierced tomorrow, would you be within 10%, and would the posts be temporary, auxiliary or substitute?
  2. Test each supplier against the six dimensions. Pricing basis and management authority decide most cases.
  3. Do supplier due diligence. Verify the Dispatch Operation Licence and its validity — licensing authorities must publish the licensed-agency list and any change, revocation or cancellation — and the RMB 2 million minimum registered capital under Article 7 of the *Administrative Licensing Measures for Labour Dispatch* (MOHRSS Order No. 19, effective 1 July 2013). Never accept a human resources service licence as a substitute.
  4. Audit the evidence trail, not just the contract. Where the paper says outsourcing and the group chat says supervision, the group chat wins.
  5. Fix the democratic procedure for auxiliary posts, and never assume a group RO’s Article 25 exemption travels to the WFOE.
  6. Plan the return route in advance. Returns are limited to the three Article 12 grounds, and workers protected by Article 42 of the *Labour Contract Law* cannot be returned on objective-change or redundancy grounds before the dispatch term expires.

外包还是派遣？外资企业在华用工的”假外包、真派遣”穿透风险

概览：把雇主推向外包的比例上限

需要弹性用工的外商投资企业会同时撞上两道硬约束。《劳务派遣暂行规定》（人力资源和社会保障部令第22号，2014年3月1日施行）第3条规定，用工单位只能在临时性、辅助性或者替代性岗位上使用被派遣劳动者；第4条规定被派遣劳动者数量不得超过用工总量的10%，用工总量为订立劳动合同人数与使用的被派遣劳动者人数之和。

企业的反应可以预见：不是压减派遣人数，而是改换名称。派遣协议改签为”服务外包”协议，劳动者仍在原岗位、由原主管指挥，10%的计算似乎归零。第27条正是为了打掉这一操作而设。

第27条：反规避条款

第27条只有一句话：用人单位以承揽、外包等名义，按劳务派遣用工形式使用劳动者的，按照本规定处理。

后果是整体性的。被重新贴标签的安排不只是失去外包属性，而是整体落入派遣规则体系——三性岗位、10%比例、供应商许可、同工同酬、第7条协议13项必备条款、第12条仅有的三种退回情形，以及《劳动合同法》第92条的连带责任。为规避一条规则而改名的雇主，往往在数年后一次性承受全部规则，且手中没有任何为满足这些规则而准备的材料。

区分外包与派遣的六个维度

2026年4月印发的《山西省劳务派遣用工指引》从六个维度系统区分二者，可直接用作自查表，因为它对应的正是监察人员或法官实际审查的内容。

维度劳务派遣真实的服务外包
主体资质须取得《劳务派遣经营许可证》无特殊资质要求
岗位限制仅限临时性、辅助性、替代性岗位无岗位限定
法律关系三方：派遣单位、用工单位、劳动者两方：发包方与承包方
管理权限用工单位直接管理劳动者发包方不管理承包方员工
费用结算按人数与工作时间结算按业务完成情况结算
法律适用劳动合同相关法律法规《民法典》

指引提示：承包单位劳动者若接受发包企业指挥管理、按发包企业安排提供劳动，或以发包企业名义提供劳动，该安排可能被认定为劳务派遣，并据此确定发包单位与外包单位的法律责任。

实质审查：2026年的案例

2026年7月16日，北京市房山区人民法院召开涉隐蔽用工类劳动争议纠纷典型案例新闻通报会。新闻发言人马艳佳指出的模式是：企业通过签订不同名目的协议，设计多层用工链条，将本应属于劳动关系的情况包装成承揽、外包、合作等其他法律关系。法院坚持实质审查原则，重点审查企业是否对劳动者实施支配性劳动管理。从审理结果看，最终确认存在劳动关系或判决企业承担用工主体责任的情形较为普遍。

“自己管人、外包发钱”。 某快递公司的外包费用由佣金、管理服务费、税费及返费构成，其中管理服务费为0。站长在微信群中监督骑手考勤，报酬资金来自快递公司，APP显示骑手为该公司员工。合同对价明显偏低，结构上存在规避劳动关系、转嫁商业风险之嫌，法院认定劳动关系存在于快递公司与劳动者之间。

以承揽合同行用工之实。 另一份协议约定骑手作为个体工商户承揽配送、由第三方平台付酬，但公司对其排班、控制接单量并可单独派单。即便披上承揽外衣，只要用工实质符合劳动关系，即认定为事实劳动关系。

名为外包实为派遣。 甲公司与劳动者签订劳动合同并安排其至乙公司任销售，甲乙之间的《劳务外包合作协议》约定由甲向乙派驻人员。该劳动者在乙公司场所、受乙公司管理指挥，工资福利由乙公司确认、结算和支付——属典型的“假外包、真派遣”。乙公司退回后，甲公司径行以严重违纪解除劳动合同；因乙公司未能提交充分证据证明退回符合约定的处罚程序，甲公司被判支付违法解除劳动关系赔偿金。退回之后，派遣单位须独立审查是否符合法定解除情形，不能被动接受用工单位的退回决定。

外资企业为何更接近红线

第25条给予的豁免，多数外资企业并不享有。 外国企业常驻代表机构、外国金融机构驻华代表机构，以及以派遣形式使用国际远洋海员的船员用人单位，不受三性岗位和劳务派遣用工比例的限制。这是制度配套而非优惠：代表处本身不能直接与中国员工建立劳动关系，只能通过派遣用工。外商独资企业与合资企业则完全没有该项豁免，须完整遵守第3条与第4条——这正是不少外资雇主转向”外包”的动因，也正是其穿透风险的来源。

多城市布点还带来第二重风险。依第18、19条，跨地区派遣应在用工单位所在地参加社会保险；派遣单位在当地未设分支机构的，由用工单位代为办理参保、缴费。

被穿透的代价

《劳动合同法》第92条规定责令改正，逾期不改的按每人5000元以上1万元以下处以罚款；第92条第2款规定，用工单位给被派遣劳动者造成损害的，派遣单位与用工单位承担连带赔偿责任，山西的指引亦明确二者在派遣争议中为共同当事人。《劳务派遣暂行规定》第22条另行规定，辅助性岗位未经民主程序（职工代表大会或全体职工讨论、与工会或职工代表平等协商、并在单位内公示）确定的，责令改正、给予警告。由于《劳动合同法》第57条将劳务派遣设为许可经营事项，被当作”外包方”引入的供应商通常并无该许可，穿透之后即转化为无证派遣。受双重红线约束的港口企业已开始将违规派遣转为规范化服务外包。

如何重构安排以经得起审查

  1. 从”对人”到”对事”。 约定特定的交付成果而非特定劳动者的劳务；避免”项目人员”等称谓，改用”服务团队””项目小组”。
  2. 管理权”对事不对人”。 删除发包方对劳动者个人的考勤、考核与处分条款；劳动纪律与考核标准独立于发包方制度体系；工作服装、电脑设备等生产资料原则上由承包方配置。
  3. 按成果付费。 删除按人头计价，以及管理费、社保公积金、薪资个税等人身性支出明细；付款节点与交付、验收挂钩，删除”按月支付”等按时间计费规则。
  4. 强化责任边界。 由承包方独立承担劳动合同签订、工资支付、社保缴纳与工伤赔偿等全部法定义务；发包方仅对成果验收，并可要求承包方提供已履行上述义务的书面确认作为验收前提。

下一步建议

  1. 先做人数盘点。 统计直接雇员、被派遣劳动者以及在本单位场所工作的全部外包人员。若外包人员明日被穿透，是否仍在10%以内？相关岗位是否属于三性？
  2. 用六个维度逐一检验供应商。 费用结算方式与管理权限是决定多数案件的两项。
  3. 做好供应商尽调。 核验《劳务派遣经营许可证》的真实性与有效期（许可机关应公示获证单位名单及变更、撤销、注销情况），并核对《劳务派遣行政许可实施办法》（人社部令第19号，2013年7月1日施行）第7条要求的注册资本不少于人民币200万元。切勿以”人力资源服务许可”替代劳务派遣经营许可。
  4. 审查证据链，而不只是合同。 当书面文件写着外包、微信群里却在下达管理指令时，微信群会胜出。
  5. 补齐辅助性岗位的民主程序，且不要假定集团代表处的第25条豁免可延伸至外商独资企业。
  6. 提前规划退回路径。 退回仅限第12条的三种情形，且属于《劳动合同法》第42条保护情形的劳动者，在派遣期限届满前不得以客观情况重大变化或经济性裁员为由退回。

Sources

Labour Dispatch / 劳务派遣

Labour Dispatch Compliance for Foreign-Invested Enterprises in China: the “three-nature” rule and the 10% cap

  • Dispatch is only a supplementary form of employment in China and may be used solely on “three-nature” posts: temporary (under 6 months), ancillary (non-core), or substitute (covering an absent employee).
    劳务派遣在中国只是补充用工形式，仅限于”三性”岗位使用：临时性（不超过 6 个月）、辅助性（非主营业务）或替代性（顶替休假员工）。
  • The 10% cap is hard: a user employer’s dispatched-headcount must not exceed 10% of its total workforce (employees on labour contracts plus dispatched workers).
    10% 上限是硬指标：用工单位使用的被派遣劳动者数量不得超过其用工总量（订立劳动合同人数与派遣人数之和）的 10%。
  • Ancillary posts require a democratic procedure — discussion by the employee congress or all staff, consultation with the union, and internal public notice — before dispatch may be used there.
    辅助性岗位须履行民主程序——经职工代表大会或全体职工讨论、与工会或职工代表协商确定，并在单位内公示——方可使用派遣。
  • The dispatch agency must hold a Dispatch Licence, sign a fixed-term written contract of at least two years, and pay no less than local minimum wage during any no-work interval.
    派遣单位须持《劳务派遣经营许可证》，订立 2 年以上固定期限书面劳动合同，并在无工作期间按不低于当地最低工资按月支付报酬。
  • Same pay for same work applies: user employers must provide dispatched workers with job-related welfare benefits and may not discriminate; cross-region dispatch is socially insured at the place of work.
    同工同酬适用：用工单位须向被派遣劳动者提供与岗位相关的福利待遇、不得歧视；跨地区派遣在用工单位所在地参保。
  • “Fake outsourcing, real dispatch” is caught: using contracting or outsourcing in the form of dispatch is treated as dispatch under the rules.
    “假外包、真派遣”被规制：以承揽、外包名义按派遣形式使用劳动者的，按本规定处理。
  • Registration certificates and POAs from the foreign parent still need an Apostille (Hague) or consular authentication when filed for licence or entity setup — China’s Apostille accession (effective 7 Nov 2023) streamlines this.
    外国母公司的注册证书与授权书在办理许可或设立时仍须附加证明书（海牙）或领事认证——中国加入海牙公约（2023 年 11 月 7 日生效）已大幅简化此环节。

Labour Dispatch Compliance for Foreign-Invested Enterprises in China: the “three-nature” rule and the 10% cap | 外资企业劳务派遣合规：三性规则与 10% 上限

Overview

Many foreign-invested enterprises (FIEs) in China use labour dispatch to flex headcount for seasonal peaks, administrative support, or niche technical roles. Dispatch can work well, but it sits inside a strict regulatory box. The Interim Provisions on Labour Dispatch (Ministry of Human Resources and Social Security Order No. 22, effective 1 March 2014) — issued to implement the 2012 amended Labour Contract Law — defines where dispatch may be used, caps the proportion, and splits responsibilities among the dispatch agency, the user employer and the worker. For an FIE, getting this wrong risks administrative penalties, back-pay exposure and “deemed employment” disputes. This article explains the rules that matter, with official sources. It is general information, not legal advice.

Where dispatch is allowed: the “three-nature” posts

Article 3 of the Interim Provisions restricts dispatch to posts that are temporary, ancillary or substitute:

  • Temporary (临时性): a post that lasts no more than six months.
  • Ancillary (辅助性): a non-core post serving the main business.
  • Substitute (替代性): a post where the regular employee is temporarily absent (study leave, vacation, etc.) and can be covered by another worker.

Crucially, for ancillary posts the user employer must follow a democratic procedure: the ancillary post list is discussed by the employee congress or all staff, proposed and consulted with the union or worker representatives, and then publicly announced within the unit. Skipping this procedure is a recognised compliance risk.

A notable carve-out: representative offices of foreign enterprises and representative offices of foreign financial institutions, as well as the use of international ocean crews in dispatch form, are not bound by the three-nature and proportion limits (Article 25) — relevant for foreign bank and insurance representative offices.

The 10% cap

Article 4 is the headline constraint for any sizeable FIE: the number of dispatched workers must not exceed 10% of the user employer’s total workforce, where “total workforce” = employees on labour contracts + dispatched workers. The calculation unit is the employer that can conclude labour contracts under the Labour Contract Law — so a corporate group must calculate per legal entity, not group-wide.

The rules also target evasion: where a company contracts work out but the contractor’s workers use the company’s facilities, follow the company’s arrangements, or work in the company’s name (i.e. “fake outsourcing, real dispatch”), those workers are counted into the company’s proportion (Article 27; see also the compliance guidance issued by local HRSS bureaus).

The dispatch agency’s obligations

A dispatch agency may operate only with a Dispatch Licence (劳务派遣经营许可证). Minimum conditions include registered capital of at least RMB 2 million (paid-in, per the 2014 reform), fixed premises and facilities, and a compliant dispatch management system. The licence is subject to annual reporting and may be revoked for repeated violations.

The agency must:

  • conclude a fixed-term written labour contract of at least two years with each dispatched worker (Article 5);
  • truthfully inform the worker of the rules, the dispatch agreement and relevant matters (Article 8);
  • pay labour remuneration and social insurance in accordance with law and the dispatch agreement (Article 8);
  • apply for work-injury identification where the worker is injured on the job at the user employer — the agency bears work-injury liability, with reimbursement arranged with the user employer (Article 10);
  • pay no less than the local minimum wage monthly during any no-work interval after return (Article 12).

The user employer’s obligations

The user employer engages the worker day to day but does not employ them. Its duties include:

  • using dispatch only on three-nature posts within the 10% cap;
  • providing the same remuneration distribution as comparable in-house staff, plus job-related welfare benefits, with no discrimination (Articles 9, 62 Labour Contract Law);
  • providing labour protection and occupational safety/hygiene conditions;
  • handling occupational-disease diagnosis and appraisal where needed (Article 10);
  • following the return rules: a worker may be returned only on the limited statutory grounds (e.g. the user employer’s bankruptcy, closure, revocation, dissolution, or expiry of the dispatch agreement), and protected workers (medical leave, pregnancy, maternity, nursing) may not be returned before the relevant period lapses (Article 12–13).

Cross-region dispatch and social insurance

Where a dispatch agency sends workers across regions, it must enrol them in social insurance at the place of work, under local rates (Article 18). If the agency has a branch at the place of work, the branch handles enrolment; if not, the user employer handles it on the agency’s behalf (Article 19). This “same insure at place of work” rule implements equal treatment for cross-region dispatched workers.

Penalties and pitfalls

Violations are handled under the Labour Contract Law’s penalty articles: unlawful dispatch operation, exceeding the proportion, abusing ancillary posts, or unlawful return can trigger correction orders, warnings, compensation liability to the worker, and — for unlicensed dispatch operation — fines of one to five times the illegal income (or up to RMB 50,000 where there is none). FIEs should also watch the “fake outsourcing” trap: relabelling a dispatch relationship as a service contract does not escape the rules.

Document authentication for the foreign parent

When an FIE or its dispatch arrangements require filings referencing the foreign parent — e.g. the parent’s incorporation certificate or a power of attorney for licence or entity matters — the foreign document must carry an Apostille if the home state is a Hague Convention party, or Chinese embassy/consulate authentication otherwise. China acceded to the Convention on 8 March 2023 and it took effect on 7 November 2023, so most treaty-member parents now use the one-step Apostille instead of double consular authentication.

What this means for foreign investors and FIEs

  • Audit your dispatch footprint against the 10% cap per legal entity, not group-wide.
  • Map posts to three-nature and complete the ancillary-post democratic procedure with evidence (minutes, consultation, notice).
  • Vet your dispatch agency’s licence and contract terms (2-year minimum, no-work pay, social insurance).
  • Confirm same-pay-for-same-work mechanics and benefits parity in practice.
  • Avoid fake outsourcing — structure genuine services as arm’s-length contracts, not disguised dispatch.
  • Authenticate foreign-parent documents via Apostille where applicable.
  • Confirm specifics with qualified PRC labour counsel before restructuring workforce arrangements.

What to do next

  1. Calculate your dispatched-headcount ratio per entity and identify any exceedance.
  2. Review the post list; complete and document the ancillary-post procedure where used.
  3. Audit dispatch-agency licences and agreements for the 2-year contract and no-work-pay terms.
  4. Check cross-region social-insurance enrolment at the place of work.
  5. Re-label any “outsourcing” that is in substance dispatch before it draws scrutiny.
  6. Brief HR and legal on the return rules and protected-worker carve-outs.

Sources

  • 中国政府网（国务院公报）— 人力资源和社会保障部令第 22 号《劳务派遣暂行规定》：https://www.gov.cn/gongbao/content/2014/content_2667613.htm
  • 人力资源社会保障部 — 劳动关系司负责人就《劳务派遣暂行规定》答记者问：https://www.mohrss.gov.cn/ldgxs/LDGXhetong/ldht/201401/t20140127_123361.html
  • 宝鸡市人社局 — 劳务派遣合规用工指引（PDF）：https://rsj.baoji.gov.cn/col9976/col1294/202405/P020241228629579687817.pdf
  • 外交部 — 《取消外国公文书认证要求的公约》在华生效通知：https://www.fmprc.gov.cn/wjbxw_new/202310/t20231023_11165858.shtml

Related reading

  • 外资企业雇佣管理实务 / Employment management for FIEs
  • 工作签证与居留许可 / Work visas and residence permits
  • 社保与跨境派遣合规 / Social insurance and cross-border dispatch compliance

外资企业劳务派遣合规：三性规则与 10% 上限

概述

许多在华外资企业用劳务派遣来柔化淡旺季、行政支持或稀缺技术岗位的用人需求。派遣本身可用，但被置于一套严格的监管框架内。《劳务派遣暂行规定》（人力资源社会保障部令第 22 号，2014 年 3 月 1 日施行）为落实 2012 年修正的《劳动合同法》而制定，明确了派遣的适用岗位、比例上限，并划分了派遣单位、用工单位与劳动者三方责任。对外资企业而言，踩线将招致行政处罚、补薪敞口与”事实劳动关系”争议。本文结合官方来源说明关键规则，仅为一般性信息，非法律意见。

派遣的适用岗位：三性

《暂行规定》第三条将派遣限制在临时性、辅助性或替代性岗位：

  • 临时性： 存续时间不超过 6 个月的岗位；
  • 辅助性： 为主营业务岗位提供服务的非主营业务岗位；
  • 替代性： 用工单位劳动者因脱产学习、休假等无法工作期间，可由他人替代的岗位。

关键在辅助性岗位须履行民主程序：制定辅助性岗位目录，经职工代表大会或全体职工讨论、与工会或职工代表协商确定，并在单位内公示。省略该程序是公认的合规风险。

需留意例外：外国企业常驻代表机构、外国金融机构驻华代表机构等使用被派遣劳动者，以及以派遣形式使用国际远洋海员的，不受三性与比例限制（第二十五条）——对外资银行、保险代表处有现实意义。

10% 上限

第四条是任何规模外资企业的核心约束：使用的被派遣劳动者数量不得超过用工总量的 10%，用工总量 = 订立劳动合同人数 + 被派遣劳动者人数。核算单位是在中国可与劳动者订立劳动合同的用人单位，故集团须按法人单位分别核算，而非集团整体打包。

规则亦针对规避：用人单位以承揽、外包名义按派遣形式使用劳动者的，按本规定处理（第二十七条）；名为外包、实为派遣的，相关劳动者人数纳入本企业职工比例计算。

派遣单位的义务

派遣单位须持《劳务派遣经营许可证》方可经营。基本条件含注册资本不少于 200 万元（实缴，依 2014 年注册资本登记制度改革）、固定场所设施与合规管理制度。许可证须年度报告，屡次违法可被撤销。

派遣单位须：

  • 与被派遣劳动者订立 2 年以上固定期限书面劳动合同（第五条）；
  • 如实告知规章制度、派遣协议内容等（第八条）；
  • 依规定与协议支付劳动报酬、缴纳社会保险（第八条）；
  • 劳动者在用工单位受伤的，申请工伤认定——派遣单位承担工伤保险责任，可与用工单位约定补偿（第十条）；
  • 被退回后无工作期间，按不低于当地最低工资按月支付报酬（第十二条）。

用工单位的义务

用工单位日常指挥劳动者但不与其建立劳动关系，其义务包括：

  • 仅在三性岗位、10% 上限内使用派遣；
  • 实行与同类岗位劳动者相同的劳动报酬分配办法，并提供与岗位相关的福利待遇、不得歧视（第九条、《劳动合同法》第六十二条）；
  • 提供劳动保护与劳动安全卫生条件；
  • 必要时负责职业病诊断、鉴定事宜（第十条）；
  • 遵守退回规则：仅在法定有限情形（如破产、吊销、撤销、解散、协议期满）方可退回；医疗期、孕期、产期、哺乳期等受保护劳动者在相关情形消失前不得退回（第十二、十三条）。

跨地区派遣与社保

跨地区派遣的，派遣单位应在用工单位所在地为劳动者参加社会保险、按当地规定缴费（第十八条）。在用工单位所在地设分支机构的，由分支机构办理；未设的，由用工单位代为办理（第十九条）。这一”在用工地参保”规则落实了跨地区派遣劳动者的同工同保。

处罚与陷阱

违法依《劳动合同法》处罚条款处理：违法经营派遣、超比例、滥用辅助性岗位或违法退回，可被责令改正、警告、向劳动者承担赔偿责任；未经许可经营派遣业务的，没收违法所得并处一倍以上五倍以下罚款，无违法所得的处 5 万元以下罚款。外资企业还须警惕”假外包”陷阱：把派遣关系改签服务合同并不能逃脱规则。

外国母公司的文书认证

当外资企业或其派遣安排需提交涉及外国母公司的文件——如母公司注册证书、办理许可或设立事项的授权委托书——该外文文件若所属国为海牙公约缔约方，须办理附加证明书；否则须中国使领馆认证。中国于 2023 年 3 月 8 日加入、2023 年 11 月 7 日生效，多数条约成员母公司现采用一步式 Apostille 替代双领事认证。

对外资与外资企业的意义

  • 按法人单位而非集团口径，对照 10% 上限审计派遣规模；
  • 将岗位映射到三性，并完成辅助性岗位的民主程序并存证（纪要、协商、公示）；
  • 审查派遣单位许可证与合同条款（2 年起、无工作报酬、社保）；
  • 核实同工同酬机制与福利平权的落地；
  • 避免假外包——真实服务应设计为背靠背合同，而非变相派遣；
  • 对外国母公司文件适用 Apostille 认证；
  • 重构用工前，与执业中国劳动法律师确认具体事项。

下一步建议

  1. 按法人单位计算派遣比例，识别是否超限；
  2. 复核岗位清单，使用辅助性岗位的完成并留存民主程序证据；
  3. 审查派遣单位许可证与协议中的 2 年合同、无工作报酬条款；
  4. 核查跨地区社保在用工地的参保；
  5. 将实质为派遣的”外包”在受审查前重新定性；
  6. 就退回规则与受保护劳动者例外，向 HR 与法务做说明。

Sources

  • 中国政府网（国务院公报）— 人力资源和社会保障部令第 22 号《劳务派遣暂行规定》：https://www.gov.cn/gongbao/content/2014/content_2667613.htm
  • 人力资源社会保障部 — 劳动关系司负责人就《劳务派遣暂行规定》答记者问：https://www.mohrss.gov.cn/ldgxs/LDGXhetong/ldht/201401/t20140127_123361.html
  • 宝鸡市人社局 — 劳务派遣合规用工指引（PDF）：https://rsj.baoji.gov.cn/col9976/col1294/202405/P020241228629579687817.pdf
  • 外交部 — 《取消外国公文书认证要求的公约》在华生效通知：https://www.fmprc.gov.cn/wjbxw_new/202310/t20231023_11165858.shtml

相关阅读

  • 外资企业雇佣管理实务 / Employment management for FIEs
  • 工作签证与居留许可 / Work visas and residence permits
  • 社保与跨境派遣合规 / Social insurance and cross-border dispatch compliance