China: 中国企业"走出去"劳动用工合规浅析(上)

Last Updated: 12 July 2019
Article by Su Wenwei
Most Read Contributor in China, July 2019

劳动用工合规始终贯穿境内企业"走出去"全过程的各个方面,所以企业境外经营合规中,劳动用工合规是至关重要的一个方面。重视并加强跨境用工合规的学习,并严格按照相关法律规定及各国特殊要求进行用工管理是十分必要的。境内企业只有明确知晓其需要承担的责任义务,才能更好的核算投资及用工成本、做好战略规划,同时也可更好的进行劳动用工风险防范,使得企业走出去的步伐更稳更远。本文将就中国企业"走出去"的劳务用工形式以及企业境外用工合规中需要特别注意的重点事项做简单介绍和分析,并与大家共同探讨。

【关键词】走出去;劳务用工形式;境外用工合规;合规风险监管体系

 一、 前言 

近几年,为响应党中央"以'一带一路'建设为重点,坚持引进来和走出去并重"的号召,中国有越来越多的企业实施了"走出去"的战略,扩大对外投资、推进跨国经营。2017年,中国已是全球第三大对外投资国和发展中国家最大对外投资国。截至2017年底,中国共有2.55万家境内投资者在国(境)外共设立对外直接投资企业3.92万家,分布在全球189个国家(地区)。伴随着我国对外投资业务量的急剧增长和规模扩大,中国劳务人员的对外输出量也是与日俱增。2017年,我国对外劳务合作派出各类劳务人员52.2万人,较上年增加2.8万人,增幅达5.7%。其中承包工程项下派出22.2万人,劳务合作项下派出30万人。2017年末,我国在外各类劳务人员共计97.9万人,较上年增加1万人,增幅为1%,主要分布在日本、中国澳门、新加坡、阿尔及利亚、中国香港、沙特阿拉伯、马来西亚、安哥拉、巴基斯坦等国家(地区)。截至2017年底,对外劳务合作业务累计派出各类劳务人员902.2余万人,已突破900万人大关。

在促进"一带一路"国际投资领域合作的进程中,劳动用工领域加速劳务外派的发展已成必然趋势,其也是企业对外投资中必不可缺的重要环节。企业境外经营合规中,劳动用工合规也是至关重要的一个方面。但是由于中国企业在走出去的过程中跨境用工合规风险防范意识差以及公民劳工权益保护意识缺位,使得该环节往往被境内企业经营者们所忽视,导致企业额外承担了赔偿责任、增加了投资成本,甚至造成境外投资的最终失败。所以,重视并加强跨境用工合规的学习,并严格按照相关法律规定及各国特殊要求进行用工管理是十分必要的。境内企业只有明确知晓其需要承担的责任义务,才能更好的核算投资及用工成本、做好战略规划,同时也可更好的进行劳动用工风险防范,使得企业走出去的步伐更稳更远。

根据《中华人民共和国涉外民事关系法律适用法》以及最高人民法院《关于适用<中华人民共和国涉外民事关系法律适用法>若干问题的解释(一)》的规定,涉及劳动者权益保护的相关内容当事人不能通过约定规避中国劳动者权益保护的强制性规定,所以中国企业在走出去的用工管理,要同时遵守中国境内法律和投资所在国家和地区的法律规定。本文将就中国企业"走出去"的劳务用工形式以及企业境外用工合规中需要特别注意的重点事项做简单介绍和分析,并与大家共同探讨。

 二、我国对外劳务用工形式

当前,我国对外劳务用工形式主要有四种:对外投资企业境外派遣、对外劳务合作、对外承包工程项下劳务外派以及东道国当地雇佣。

其中,东道国当地雇佣是为了更好的实现企业本土化经营,也是响应国家关于积极推进员工"属地化",尽可能多雇佣当地员工,为当地创造就业机会,促进可持续发展的规定。2017年末境外企业员工总数339.3万人,其中雇用外方员工171万人,占50.4%,较上年末增加36.7万人。在该种用工模式下,中国对外投资企业需要特别注意的是,很多国家或地区对于境外投资企业的设立有本地雇佣的强制性要求(如:菲律宾),所以在招用当地员工及进行用工管理时要注意东道国法律,并按其要求进行。由于该种情形下劳资双方适用的并非中国法而是东道国法律,且各国法律均不同,本部分难以做出详尽总结分析,故不再过多陈述。本文重点对另外三种用工形式作出分析介绍。

(一)对外投资企业境外派遣

随着业务在全球范围内的拓展,越来越多的中国企业在境外国家或地区投资设立子公司、分支机构、办事处及代表处等。对外投资企业境外派遣指的是中国境内对外投资企业(以下简称"境内企业")将中国员工(以下简称"外派人员")派驻到该企业的境外实体子公司、分支机构、办事处及代表处工作(以上统称"境外企业")。根据《劳务派遣暂行规定》第二十六条的相关规定,对外投资企业境外派遣,并非中国劳动法规定下的劳务派遣,而是一种跨国劳务输出的行为。所以,对外投资企业境外派遣不仅适用于中国劳动法等法律法规,还应适用于《对外劳务合作管理条例》、《对外承包工程项下外派劳务管理暂行办法》、《工伤保险条例》及《社会保险法》等相关规定。

在该种用工形式下,境内企业应与外派员工签订劳动合同,并为外派员工办理符合派驻地法律规定的工作手续,双方之间存在中国法律项下的劳动关系。故双方权利义务及争议解决适用中国法律法规,且境内企业作为用人单位还应当按照中国法律为外派人员缴纳社会保险、住房公积金和企业年金,缴纳个人所得税。需要特别注意的是,有些境内企业在实践中想通过采用直接由境外企业对员工进行管理发放工资等方式躲避用人单位责任。在这种情况下,即使境内企业没有与外派员工签订劳动合同,但是只要存在境内企业对外派遣的事实,境外企业就不能对外派人员享有雇主权利,境外公司仅是代表境内企业对员工进行管理并支付工资,员工仍与境内企业保持着劳动关系。 

(二)对外劳务合作

对外劳务合作是指具有对外合作经营资格的国内企业(以下简称"对外劳务合作企业")组织中国公民(以下简称"劳务人员")赴其他国家或者地区为国外的企业或者机构(不能是个人,以下统称"国外雇主")工作的经营性活动。只有依据《对外劳务合作管理条例》(以下简称"管理条例")取得对外合作经营资格的国内企业才可以从事对外劳务合作活动。从国别地区市场分布情况看,亚洲地区占据我国劳务合作项下外派劳务人员规模的主导地位。其中,港澳地区、新加坡、日本是接收劳务项下劳务人员最多的国家(地区)。

该种用工形式下,是对外劳务合作企业、国外雇主与劳务人员三方的法律关系。

1、对外劳务合作企业vs.国外雇主 

根据《管理条例》的相关规定,对外劳务合作企业与国外雇主必须签订书面劳务合作合同,否则对外劳务合作企业不得组织劳务人员赴国外工作。此外,对外劳务合作企业在签订劳务合作合同时需注意审查国外雇主的相应资格,若东道国法律规定企业或者机构使用外籍劳务人员需经批准的,对外劳务合作企业只能与经批准的国外雇主订立劳务合作合同。对外合作企业和国外雇主之间订立的《劳务合作合同》属于涉外民事合同,应适用我国涉外合同相关法律法规的规定。若我国与雇主国同为有关国际公约的成员国,则在处理相关争议时,还可适用公约的相关规定解决。

2、对外劳务合作企业vs.劳务人员

对外劳务合作企业必须与劳务人员订立书面服务合同或劳动合同,否则不得组织劳务人员赴国外工作。若订立书面服务合同,则双方之间不具有劳动关系,而是劳务服务关系,对外劳务合作企业可收取服务费,双方受《中华人民共和国合同法》有关服务合同规定的调整。但对外劳务合作企业须为劳务人员购买在国外工作期间的人身意外伤害保险(对外劳务合作企业与国外雇主约定由国外雇主为劳务人员购买的除外)。若订立劳动合同,则双方之间存在中国法律项下的劳动关系,双方之间权利义务关系及争议解决均应适用中国劳动法等相关法律法规。此种情况下,对外劳务合作企业不得向与其订立劳动合同的劳务人员收取服务费。

3、劳务人员vs.国外雇主

在对外劳务合作企业与劳务人员订立书面服务合同的情况下,劳务人员与国外雇主之间要签订劳动合同,双方之间具有劳动关系,双方的权利义务关系及争议解决应适用雇主国当地法律。实践中最常见的对外劳务合作的用工模式为对外劳务合作企业与劳务人员订立书面服务合同,再让劳务人员与国外雇主订立劳动合同,使得国外雇主承担用人单位责任。但在该种情况下,即使对外劳务合作企业并非雇主,其也承担着协助劳务人员与国外雇主订立劳动合同以及保证劳务人员权益不受侵害的责任。否则若劳务人员在境外遭受损失而没能从国外雇主处获得赔偿,最终将导致对外劳务合作企业承担劳务人员的损失赔偿责任。此外,对外劳务合作企业还应积极协助劳务人员维护合法权益,要求国外雇主履行约定义务、赔偿损失,否则若劳务人员因此没有得到应有的赔偿,对外劳务合作企业也会有最终承担劳务人员损失赔偿责任的风险。

(三)对外承包工程项下劳务外派

对外承包工程项下外派劳务是指具有对外承包工程经营资格的中国企业(以下简称"对外承包工程企业")向其在境外签约实施的承包工程项目(含分包项目)派遣各类劳务人员的经济活动。对外承包工程项下劳务外派与一般对外劳务合作最根本的区别在于对外承包工程企业与所派各类劳务人员(以下简称"外派人员")是劳动关系,对外承包工程企业应承担雇主责任,受中国劳动相关法律法规管辖。但若不具备对外承包工程经营资格的中国企业与外派人员签订劳动合同,会因违反强制性规定和导致合同无效。

根据《对外承包工程项下外派劳务管理暂行办法》、《对外承包工程管理条例》及《商务部关于加强对外投资合作在外人员分类管理工作的通知》的相关规定,对外承包工程企业在招用外派人员的时候,可以自行招用,也可以通过中介机构招用,但是只能通过取得国务院商务主管部门许可并合法经营的从事对外承包工程外派人员的中介机构进行招用。且无论是通过何种方式招用的外派人员,都必须与对外承包工程企业订立劳动合同,且必须为外派人员购买境外人身意外伤害保险。实践中,经常会有对外承包工程企业意图通过与外派人员签订中介服务合同而非劳动合同的方式躲避承担用人单位的雇主责任,但该种做法是违反商务部相关规定的,若发生争议对外承包工程企业最终也将会判与外派人员具有劳动关系,进而承担雇主责任。

在对外承包工程涉及到有分包项目的情况下,总包商可以选择自营劳务外派或者将部分工程连同其项下外派劳务整体分包给具有对外承包工程经营资格的分包商。但是分包商不得将工程及项下外派劳务再分包或转包。且总(分)包商都必须直接与外派劳务人员签订劳动合同,不得委托任何中介机构或个人与外派劳务人员订立劳动关系。

此外,企业还需特别注意,若承包工程所在国的劳工法也适用于对外承包工程企业外派的中方员工,则对外承包工程企业还应保证外派人员在最低工资、工作时间、休息休假、劳动安全卫生等方面符合该国的最低基础标准,以切实维护和保障劳务人员的合法权益。从国别地区市场分布情况看,非洲地区占据我国对外承包工程项下外派劳务人员规模的主导地位。其中,阿尔及利亚、马来西亚、沙特阿拉伯、巴基斯坦为接收工程项下外派人员的主要国家。而自2014年以来,对外承包工程企业属地化用工和第三国劳务用工的数量一直在持续增加,而中国的对外承包工程项下外派人数却有所下降,所以企业需格外关注上述地区当地劳动法规。

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No delay in exercising or non-exercise by you and/or Mondaq of any of its rights under or in connection with these Terms shall operate as a waiver or release of each of your or Mondaq’s right. Rather, any such waiver or release must be specifically granted in writing signed by the party granting it.

If any part of these Terms is held unenforceable, that part shall be enforced to the maximum extent permissible so as to give effect to the intent of the parties, and the Terms shall continue in full force and effect.

Mondaq shall not incur any liability to you on account of any loss or damage resulting from any delay or failure to perform all or any part of these Terms if such delay or failure is caused, in whole or in part, by events, occurrences, or causes beyond the control of Mondaq. Such events, occurrences or causes will include, without limitation, acts of God, strikes, lockouts, server and network failure, riots, acts of war, earthquakes, fire and explosions.

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