Types and labor relations of retired employees.

1. Types of retired and rehired personnel.

Retirement and reemployment refers to the employment mode in which workers establish employment relations with enterprises after reaching the statutory retirement age. There are three types of retired employees.

1. Employees reach the statutory retirement age and work longer hours in their original posts.

2. After retirement, employees are hired by the original employer to return to the original unit to engage in the same or different jobs.

3. After retirement, employees will re-choose jobs in the labor market and work in units other than the original employer.

Second, is retirement and reemployment a labor relationship or a labor relationship?

1. Overview: It is labor relations. If the laborer has already enjoyed the pension insurance benefits or received the pension according to law after reaching the statutory retirement age, and has established a labor relationship with the enterprise, then the two parties belong to a labor relationship, which is no longer a labor relationship.

2. Special circumstances: retired and re-employed people do not enjoy the pension insurance benefits or receive pensions according to law. The employment nature of this situation has not been clearly defined in laws and judicial interpretations, and judicial practice is not the same throughout the country.

Social security, paid annual leave and economic compensation for retired employees.

3. Do retired employees need to pay social security? A: No.

Legal basis: Article 27 of the Social Insurance Law stipulates that retirees who continue to work in the unit are retired and re-employed. There is no labor relationship between retired and rehired personnel and their units. Both parties belong to the labor relationship, and the unit does not need to pay social security for retired and rehired employees.

4. Can retired employees enjoy paid annual leave? A: No. ..

Legal basis: Article 1 of the Regulations on Paid Annual Leave for Employees stipulates that these regulations are formulated in accordance with the Labor Law and the Civil Service Law. Retired and rehired employees are neither laborers nor civil servants in the sense of labor law, so retired and rehired employees cannot enjoy statutory paid annual leave.

5. Is there any economic compensation for the resignation of retired rehired personnel?

According to the Labor Contract Law, the payment of economic compensation occurs when the labor relationship is terminated or finally not enjoyed.

A: Generally speaking, there is a labor relationship between retired employees and their units, so from a legal point of view, retired employees cannot enjoy economic compensation when they leave their jobs.

Matters needing attention in retirement and reemployment agreement with intransitive verbs.

1. Specify the employment term in the contract, indicating that both parties do not constitute a labor relationship.

2. Sign a retirement and reemployment contract with those who receive pension insurance benefits according to law.

3. In terms of remuneration, it can be agreed that "overtime remuneration has been included in the labor remuneration standard agreed by both parties".

4. It may be agreed that retired and re-employed personnel shall not enjoy paid annual leave, sick leave, marriage leave and other paid holidays.

5. The labor service contract stipulates that the contract shall be terminated in advance.

6. Buy relevant commercial insurance at the same time when signing the labor service contract.

7. Matters needing attention in personal income tax for retirement and re-employment.

1. Retirement salary, retirement salary and retirement living allowance are tax-free.

2. All kinds of subsidies except retirement wages or pensions obtained by retirees from their original work units shall be subject to individual income tax according to their wage income.

3. Personal income tax shall be paid for the income obtained by retirees from re-employment.

4 retirees' wages and salary income shall be subject to comprehensive withholding, advance payment and final settlement.

5. The wages and subsidies obtained by senior experts from their units to extend their retirement age shall be regarded as tax-free for retirement wages.

6. One-time subsidy income obtained by individual's early retirement shall be taxed according to wage income.

7 individuals through internal retirement procedures to obtain a one-time subsidy income.

8. Other taxable income of retirees shall be taxed according to law.

9 retirees' wages, benefits and other expenses that are not directly related to income shall not be deducted before tax.

10. Wages, salaries and employee welfare expenses of re-employed retirees shall be deducted before tax according to regulations.