Temporary Employment Outsourcing

外資公司設立前–人員代僱服務 EOS4ww
台灣外資公司設立前-人員代僱服務 sel2tw

韓國首爾-人員代僱服務 sel4ww

美國舊金山-人員代僱服務 sfo4ww

越南河內-人員代僱服務 han4ww

馬尼拉人員代僱服務 mnl4ww

泰國曼谷-人員代僱服務 bkk4ww

韓國首爾-人員代僱服務 sel4ww

中國上海-人員代僱服務 sha4ww

新加坡人員代僱服務 sel4ww

印度新德里人員代僱服務 del4ww

德國柏林-人員代僱服務 berlin4ww

印尼雅加達-人員代僱服務 cgk4ww

聯絡人: 蘇 玉 燕  副總經理
手機: +886-928-486-835
電話: +886-2-2717-0515 分機:104

or email to:
HQ4sel@evershinecpa.com

人員代僱服務就是:由貴公司支付給永輝相關的僱用成本加永輝服務費，將貴公司要僱請的在地員工代僱在某個國家的永輝在地公司。由永輝在地公司僱請在地員工，由永輝在地公司代為提供給該在地員工，符合在地的薪資、勞動、個人所得稅法規遵循服務。

人員代僱服務適用時機：
(1) 銷售產品至某個國家時，聘請當地人員担任行銷，銷售市場調查和售后服務活動。
(2) 爭取某個國家公民營工程專案時，聘請當地工程師及專業人員協助準備投標文件。
(3) 到某個國家採購原物料時，聘請當地人員負責供應商搜尋，採購，及產品品質管制檢驗等工作。
(4) 到某個國家外包勞務時, 聘請當地人員負責研究、開發等工作

貴公司海外參展后，碰到某個國家的進口貿易商，直接將產品賣進去該國；或者碰到出口貿易商，直接買其原物料。這時候只涉及國際貿易。

當貴公司想要到某個國家直接銷售產品，或直接向製造廠商購買原物料時，就會想要聘僱該國的在地員工。這時有幾個選擇，設立子公司或分公司，設立代表處，採用人員代僱服務。

由於設立子公司或分公司，是個較大的動作，需要較大的資本金，通常於在某個國家的開展方案比較成熟時，才會啟動。

因此，常會考慮設立代表處，但代表處不能開立發票，只能支付員工薪資及辦公室費用等。而且，如母公司投資國與某個國家沒有租稅互惠協定時，會被視為常設機構，課徵所得稅。

因此，人員代僱服務的產生，國際級人員代僱服務業者，已經在全世界160多國提供這樣的服務。看下面紅色字體

人員代僱服務是國際間一般通用實務,又稱為聘雇外包服務( EOS:Temporary Employment Outsourcing)或( PEO: Professional Employer Organization Services).

A professional employer organization (PEO) is a firm that provides a service under which an employer can outsource employee management tasks, such as employee benefits, payroll and workers’ compensation, recruiting, risk/safety management, and training and development. The PEO does this by hiring a client company’s employees, thus becoming their employer of record for tax purposes and insurance purposes. This practice is known as co-employment.

In co-employment, the PEO becomes the employer of record for tax purposes, filing paperwork under its own tax identification numbers. The client company continues to direct the employees’ day-to-day activities. PEOs charge a service fee for taking over the human resources and payroll functions of the client company: typically, this is from 3 to 15% of total gross payroll.^[4] This fee is in addition to the normal employee overhead costs, such as the employer’s share of FICA, Medicare, and unemployment insurance withholding.

One service provided by a PEO is to secure workers’ compensation insurance coverage at a lower cost than client companies can obtain on an individual basis. Essentially, a PEO obtains workers’ compensation coverage for its clients by negotiating insurance coverage that covers not just the PEO, but also the client companies. This is allowed because, legally, the PEO is the employer of the workers at the client companies. PEOs can also offer basic levels of background & drug screening.

Using a PEO could potentially save the time and staff that would be used to prepare payroll and administer benefits plans, and may reduce legal liabilities or obligations to employees that it would otherwise have^[5]. The client company may also be able to offer a better overall package of benefits, and thus attract more skilled employees. The PEO model is therefore attractive to small and mid-sized businesses and associations, and PEO marketing is typically directed toward this segment.^[4]

Several variations on the PEO model exist, differing in the nature of the relationship formed between PEO and client company.

• Administrative services organizations (ASO) are similar to PEOs, but do not create a co-employment relationship. Employees remain solely under the control of the client company. Tax and insurance filings are done by the ASO, but under the client company’s Employer Identification Number.
• Umbrella companies, found primarily in the UK, act as employer of record for independent contractors instead of permanent employees. The contractors become employees of the umbrella company, but do not also become employees of the client. The growth in umbrella companies in the UK is attributed to legislation targeting “disguised income” by contractors performing the same duties as employees but hired via intermediaries.^[6] The press release announcing the legislation, IR35, is often used to refer to the legislation itself.
• Pass-through agencies are staffing firms that act as the employer of record for independent contractors, but do not obtain work for them. Like umbrella companies in the UK, the contractors do not become employees of the client.^[7]
• Global PEO and International PEO services are now being offered. Although the translation of applicable rules and regulations vary from country to country (The USA being the only country to formally recognize the PEO industry in statute.) such companies are able to deliver PEO services in 160 countries.
  https://en.wikipedia.org/wiki/Professional_employer_organization
• Financial intermediaries, also called fiscal intermediaries, act as an employer of record for home healthcare workers who serve disabled persons. This streamlines the process of hiring such workers, because neither the household hiring them nor government units that provide funding need to take on the duties of an employer.^[8] They are part of the self-determination movement in disability care.

PEOs can benefit companies differently. For example, a blue collar organization may see more value in workers’ compensation insurance and vice versa. A variation of a PEO model without co-employment is an administrative services organization.

Employment Outsourced Services