Provisions on the Administration of Labor Employment Service Enterprises

(1990年11月22日中华人民共和国国务院令第66号发布　自发布之日起施行)

(Promulgated by Decree No. 66 of the State Council of the People's Republic of China on November 22, 1990, and effective as of the date of promulgation)

为巩固和发展劳动就业服务企业，保障其合法权益，加强管理，促进城镇劳动就业工作的开展，制定本规定。

These Provisions are formulated to consolidate and develop labor employment service enterprises, protect their lawful rights and interests, strengthen management, and promote the development of urban employment.

劳动就业服务企业是承担安置城镇待业人员任务、由国家和社会扶持、进行生产经营自救的集体所有制经济组织。

A labor employment service enterprise is a collectively-owned economic organization that undertakes the task ofresettle urban unemployed persons, is supported by the State and society, and engages in production and operation for self-help.

前款所称承担安置城镇待业人员任务，是指：

The term "undertaking the task ofresettle urban unemployed persons" as mentioned in the preceding paragraph means:

(一)劳动就业服务企业开办时，从业人员中百分之六十以上(含百分之六十)为城镇待业人员；

(1) At the time of establishment, 60% or more of the employees of a labor employment service enterprise are urban unemployed persons;

(二)劳动就业服务企业存续期间，根据当地就业安置任务和企业常年生产经营情况按一定比例安置城镇待业人员。

(2) During the existence of a labor employment service enterprise, it shallresettle urban unemployed persons in a certain proportion according to the local employment placement tasks and the enterprise's annual production and operation conditions.

本规定所称城镇待业人员，是指城镇居民中持有待业证明的未就过业的人员和曾就过业又失业的人员。

The term "urban unemployed persons" as used in these Provisions refers to persons among urban residents who hold unemployment certificates and have never been employed or have been employed but are now unemployed.

国家对劳动就业服务企业实行扶持政策，鼓励社会各方面依法扶持兴办各种形式的劳动就业服务企业。

The State implements supportive policies for labor employment service enterprises and encourages all sectors of society to support and establish various forms of labor employment service enterprises in accordance with the law.

各级人民政府及其行业主管部门应当重视和加强对劳动就业服务企业的领导，把巩固和发展劳动就业服务企业作为解决城镇就业问题的重要途径，将其纳入国民经济和社会发展计划，促进城镇劳动就业工作的开展。

People's governments at all levels and their competent industry departments shall attach importance to and strengthen leadership over labor employment service enterprises, regard the consolidation and development of labor employment service enterprises as an important way to solve urban employment problems, incorporate them into the national economic and social development plan, and promote the development of urban employment.

国家对劳动就业服务企业给予下列税收优惠：

The State grants the following tax preferences to labor employment service enterprises:

(一)新开办的劳动就业服务企业免征所得税二至三年；

(1) Newly established labor employment service enterprises shall be exempted from income tax for two to three years;

(二)免税期满后，继续承担安置城镇待业人员任务并达到一定比例的，享受相应的减免税优惠；

(2) After the expiration of the tax exemption period, if they continue to undertake the task ofresettle urban unemployed persons and meet a certain proportion, they shall enjoy corresponding tax reduction or exemption preferences;

(三)适当调低劳动就业服务企业所得税的税率。

(3) The income tax rate for labor employment service enterprises shall be appropriately reduced.

上述税收优惠的具体实施办法，由国家税务局商劳动部等有关部门制定。

The specific implementation measures for the above tax preferences shall be formulated by the State Taxation Bureau in consultation with the Ministry of Labor and other relevant departments.

国家在开办条件、物资供应、固定资产和流动资金贷款等方面对劳动就业服务企业予以支持和照顾。

The State provides support and care to labor employment service enterprises in terms of establishment conditions, material supply, fixed assets and working capital loans, etc.

国家保护劳动就业服务企业的合法权益。禁止任何机关和单位非法改变劳动就业服务企业的集体所有制性质、干预企业自主权和向企业平调或者摊派人力、物力和财力。

The State protects the lawful rights and interests of labor employment service enterprises. It is prohibited for any organ or unit to illegally change the collectively-owned nature of labor employment service enterprises, interfere with their autonomy, or requisition or apportion human, material, or financial resources from them.

劳动就业服务企业必须贯彻执行国家的方针、政策和法律、法规，坚持社会主义方向，坚持以安置待业人员为主、安置效益和经济效益相结合的原则。

Labor employment service enterprises must implement the State's policies, laws, and regulations, adhere to the socialist orientation, and persist in the principle of focusing onresettle unemployed persons while combiningresettle benefits with economic benefits.

开办劳动就业服务企业，须经审批机关批准，并经同级工商行政管理机关核准登记，领取《企业法人营业执照》或者《营业执照》后始得经营。

To establish a labor employment service enterprise, approval must be obtained from the approving authority, and registration must be made with thesame level administrative authority for industry and commerce to obtain a "Business License for Enterprise Legal Person" or a "Business License" before commencing operations.

前款所称审批机关批准是指：

The term "approval from the approving authority" as mentioned in the preceding paragraph means:

(一)有主办或者扶持单位的劳动就业服务企业，经主办或者扶持单位的主管部门审查同意，由同级劳动部门认定其劳动就业服务企业的性质；

(1) For a labor employment service enterprise with a sponsoring or supporting unit, the competent department of the sponsoring or supporting unit shall examine and approve it, and thesame level labor department shall determine its nature as a labor employment service enterprise;

(二)待业人员自筹资金开办的劳动就业服务企业，由当地县(区)以上劳动部门批准。

(2) For a labor employment service enterprise established with self-raised funds by unemployed persons, it shall be approved by the local labor department at or above the county (district) level.

劳动就业服务企业应当在核准登记的经营范围内从事生产经营活动。

A labor employment service enterprise shall engage in production and operation activities within the approved business scope.

各级人民政府的劳动部门对本地区劳动就业服务企业的职责是：

The responsibilities of the labor departments of people's governments at all levels for labor employment service enterprises in their respective regions are:

(一)指导和监督劳动就业服务企业贯彻执行国家有关方针、政策和法律、法规；

(1) Guide and supervise labor employment service enterprises in implementing relevant national policies, guidelines, laws, and regulations;

(二)制定劳动就业服务企业的地区发展规划；

(2) Formulate regional development plans for labor employment service enterprises;

(三)根据国家有关规定，运用就业经费和生产扶持基金，推动劳动就业服务企业的发展，扩大其安置待业人员的能力；

(3) In accordance with relevant national provisions, utilize employment funds and production support funds to promote the development of labor employment service enterprises and expand their capacity to place unemployed persons;

(四)开展技术培训，开辟物资渠道，组织技术咨询和信息交流，为劳动就业服务企业提供服务；

(4) Conduct technical training, open up material channels, organize technical consultations and information exchanges, and provide services to labor employment service enterprises;

(五)指导劳动部门所属的劳动就业服务企业的管理活动及其干部的管理和培养工作，开展评选先进集体和个人的活动；

(5) Guide the management activities of labor employment service enterprises under the labor departments and the management and training of their cadres, and carry out activities to select advanced collectives and individuals;

(六)省、自治区、直辖市(含计划单列市，下同)人民政府的劳动部门组织本地区的劳动就业服务企业开展产品评优、企业升级的工作。

(6) The labor departments of provinces, autonomous regions, and municipalities directly under the Central Government (including cities with independent planning status, the same below) shall organize labor employment service enterprises in their regions to carry out product evaluation and enterprise upgrade work.

各级劳动部门的就业服务机构，按照国务院和省、自治区、直辖市人民政府的规定，可以承担上款各项的有关具体工作。

Employment service agencies at all levels of labor departments may, in accordance with the provisions of the State Council and the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government, undertake the specific work related to the items in the preceding paragraph.

各行业主管部门对本部门劳动就业服务企业的职责是：

The responsibilities of each industry competent department for labor employment service enterprises within its sector are:

(一)指导和监督劳动就业服务企业贯彻执行国家有关方针、政策和法律、法规；

(1) Guide and supervise labor employment service enterprises in implementing relevant national policies, guidelines, laws, and regulations;

(二)制定劳动就业服务企业的部门发展规划，协助企业筹措发展资金；

(2) Formulate departmental development plans for labor employment service enterprises and assist enterprises in raising development funds;

(三)协调劳动就业服务企业与部门内各有关方面的关系；

(3) Coordinate the relationships between labor employment service enterprises and various relevant parties within the department;

(四)开展技术培训，为劳动就业服务企业提供咨询，组织物资、生产、技术等信息交流；

(4) Conduct technical training, provide consultation to labor employment service enterprises, and organize information exchanges on materials, production, and technology;

(五)帮助劳动就业服务企业进行新产品鉴定和科研成果鉴定；

(5) Assist labor employment service enterprises in conducting new product appraisals and scientific research achievement appraisals;

(六)指导本部门所属的劳动就业服务企业的干部管理和培养工作，开展评选先进集体和个人的活动。

(6) Guide the management and training of cadres of labor employment service enterprises under the department, and carry out activities to select advanced collectives and individuals.

企业、事业单位、机关、团体、部队等主办或者扶持单位(简称主办或者扶持单位，下同)对所主办或者扶持开办的劳动就业服务企业的职责是：

The responsibilities of enterprises, institutions, government agencies, organizations, military units, and other sponsoring or supporting units (hereinafter referred to as sponsoring or supporting units, the same below) for the labor employment service enterprises they sponsor or support are:

(一)劳动就业服务企业开办时，为企业筹措开办资金，帮助企业办理审批和工商登记手续；

(1) When a labor employment service enterprise is established, raise start-up funds for the enterprise and assist the enterprise in handling approval and industrial and commercial registration procedures;

(二)为劳动就业服务企业安置待业人员提供一定的生产经营条件；

(2) Provide certain production and operation conditions for the labor employment service enterprise to place unemployed persons;

(三)协调劳动就业服务企业与各方面的关系；

(3) Coordinate the relationships between the labor employment service enterprise and various parties;

(四)在劳动就业服务企业兴办初期，指导企业制定管理制度，任用、招聘或者组织民主选举企业的厂长(经理)；

(4) In the early stage of the labor employment service enterprise's establishment, guide the enterprise in formulating management systems, appointing, recruiting, or organizing democratic elections for the factory director (manager);

(五)尊重并维护劳动就业服务企业在人财物、产供销等方面的管理自主权；

(5) Respect and safeguard the management autonomy of the labor employment service enterprise in areas such as personnel, finance, materials, production, supply, and sales;

(六)在平等互利、等价交换的原则基础上，同劳动就业服务企业开展生产经营和服务等方面的合作活动。

(6) On the basis of the principles of equality, mutual benefit, and exchange of equal values, engage in cooperative activities in production, operation, and services with the labor employment service enterprise.

主办或者扶持单位应当按照国家有关规定积极支持本单位职工到劳动就业服务企业担任生产经营和技术等方面的管理职务。

Sponsoring or supporting units shall, in accordance with relevant national provisions, actively support their own employees to take up management positions in production, technology, and other areas in labor employment service enterprises.

主办或者扶持单位的职工到劳动就业服务企业任职，应当逐步实行聘任制，由主办或者扶持单位、任职人员和劳动就业服务企业三方签订聘用合同。聘用合同应当以书面形式订立，其主要内容应当包括：

Employees of sponsoring or supporting units who take up positions in labor employment service enterprises shall gradually implement a contract system. An employment contract shall be signed by the sponsoring or supporting unit, the employee, and the labor employment service enterprise. The employment contract shall be concluded in writing, and its main contents shall include:

(一)聘用人员的职责；

(1) The duties of the employed person;

(二)聘用人员的待遇；

(2) Remuneration of the employed personnel;

(三)聘用期限；

(3) Term of employment;

(四)违约责任及其处理办法；

(4) Liability for breach of contract and methods of handling;

(五)三方认为应当规定的其他内容。

(5) Other contents that the three parties deem necessary to stipulate.

聘用合同一经依法订立即具法律约束力，三方均应当认真履行，不得擅自改变。

Once an employment contract is lawfully concluded, it shall have legal binding force, and all three parties shall earnestly perform it and may not alter it without authorization.

聘任期满后可以续聘。

After the expiration of the employment term, the contract may be renewed.

聘用合同书应当报劳动就业服务企业主管部门和劳动部门备案。

The employment contract shall be submitted to the competent department of labor employment service enterprises and the labor department for record.

全民所有制的主办或者扶持单位的职工被劳动就业服务企业聘用后，仍保留其在原单位的全民所有制职工的身份和待遇。

Employees of the sponsoring or supporting unit under public ownership who are employed by a labor employment service enterprise shall retain their status and treatment as employees under public ownership in their original unit.

聘用人员退休后回原单位领取退休金并享受退休人员的一切待遇。

After retirement, the employed personnel shall receive their pension from the original unit and enjoy all benefits for retirees.

主办或者扶持单位对支持劳动就业服务企业的资金、设备等，应当坚持有偿使用原则：

The sponsoring or supporting unit shall adhere to the principle of compensated use for funds, equipment, etc., provided to support the labor employment service enterprise:

(一)扶持资金(限于主办或者扶持单位的自有资金)可以作为借用款由劳动就业服务企业按双方约定分期归还，也可以依法作为投资参与劳动就业服务企业的利润分配；

(1) Support funds (limited to the sponsoring or supporting unit's own funds) may be used as a loan to be repaid by the labor employment service enterprise in installments as agreed by both parties, or may be used as an investment to participate in the profit distribution of the labor employment service enterprise in accordance with the law;

(二)设备、工具等生产资料和厂房可以在合理作价的基础上由劳动就业服务企业一次或分期付清；主办或者扶持单位也可以采用出租形式，收取相当于折旧费的租金。

(2) Production materials such as equipment and tools, and factory buildings may be paid for by the labor employment service enterprise in a lump sum or in installments based on a reasonable valuation; the sponsoring or supporting unit may also adopt a leasing form, collecting rent equivalent to depreciation fees.

劳动就业服务企业实行民主管理。除下列情况外，劳动就业服务企业的内部管理按国家有关城镇集体所有制企业的法律、法规的规定执行：

Labor employment service enterprises shall practice democratic management. Except for the following circumstances, the internal management of labor employment service enterprises shall be implemented in accordance with the laws and regulations of the state concerning urban collective ownership enterprises:

(一)本规定第十一条(四)所规定的情况；

(1) The circumstances specified in Article 11(4) of these Provisions;

(二)以全民所有制企业为主办单位的劳动就业服务企业，其厂长(经理)人选可以由主办单位提出，由主办单位和劳动就业服务企业共同确定。厂长(经理)实行任期制。在厂长(经理)任期内，无法定理由，主办单位和劳动就业服务企业均不得擅自对厂长(经理)予以罢免或调动。

(2) For a labor employment service enterprise sponsored by a public ownership enterprise, the candidate for factory director (manager) may be proposed by the sponsoring unit and jointly determined by the sponsoring unit and the labor employment service enterprise. The factory director (manager) shall serve a term of office. During the term of office of the factory director (manager), without legal reasons, neither the sponsoring unit nor the labor employment service enterprise may remove or transfer the factory director (manager) without authorization.

劳动就业服务企业可以实行多种形式的生产经营责任制，但任何一种生产经营责任制均应当以安置待业人员作为责任制的一项重要内容。

Labor employment service enterprises may adopt various forms of production and operation responsibility systems, but any such system shall take the placement of unemployed persons as an important element of the responsibility system.

劳动就业服务企业应当按照灵活方便、合同管理、骨干稳定、合理流动的原则，自主选择用工形式。

Labor employment service enterprises shall independently choose the form of employment in accordance with the principles of flexibility and convenience, contract management, stable backbone, and reasonable mobility.

从业人员在劳动就业服务企业工作期间应当计算工龄。

The period during which employees work in a labor employment service enterprise shall be counted as length of service.

劳动就业服务企业根据自身情况可以有条件地适当安排全民所有制主办单位的富余人员在本企业就业。安置富余人员应当由劳动就业服务企业同全民所有制主办单位双方签订安置合同，合同内容由双方商定。

Labor employment service enterprises may, based on their own circumstances, appropriately arrange for surplus personnel from the sponsoring public ownership unit to be employed in the enterprise. The placement of surplus personnel shall be carried out by signing a placement contract between the labor employment service enterprise and the sponsoring public ownership unit, with the content of the contract to be agreed upon by both parties.

劳动就业服务企业可以根据国家有关规定和企业经济效益，自主地确定适合本企业具体情况的工资和奖金的分配形式和办法。

Labor employment service enterprises may, in accordance with relevant state regulations and their own economic benefits, independently determine the form and method of wage and bonus distribution suitable for their specific circumstances.

劳动就业服务企业对职工个人出资可以实行付息或者分红的办法。企业盈利，按一定比例付息或者分红；企业亏损，在弥补亏损之前，不得付息或者分红。付息或者分红的比例不得超过国家规定的最高限额。

Labor employment service enterprises may adopt methods of paying interest or dividends on individual capital contributions by employees. When the enterprise is profitable, interest or dividends shall be paid at a certain proportion; when the enterprise suffers losses, no interest or dividends shall be paid before the losses are made up. The proportion of interest or dividends paid shall not exceed the maximum limit prescribed by the state.

由待业人员自筹资金开办的劳动就业服务企业，在企业具备偿还能力时，可以逐步偿还个人出资。

For a labor employment service enterprise established with self-raised funds by unemployed persons, when the enterprise has the ability to repay, it may gradually repay the individual capital contributions.

劳动就业服务企业应当建立养老保险制度并逐步建立待业保险制度。保险基金提取办法和保险项目按国家有关规定执行。

Labor employment service enterprises shall establish a pension insurance system and gradually establish an unemployment insurance system. The methods for collecting insurance funds and the insurance items shall be implemented in accordance with relevant state regulations.

劳动就业服务企业应当执行国家有关财务制度和财经纪律，健全财务管理，接受国家有关主管部门的指导和监督。

Labor employment service enterprises shall implement the state's relevant financial systems and financial discipline, improve financial management, and accept the guidance and supervision of the relevant competent departments of the state.

违反本规定第八条的规定，以劳动就业服务企业名义进行活动的，由工商行政管理机关根据国家有关规定给予行政处罚。

Whoever, in violation of the provisions of Article 8 of these Provisions, conducts activities in the name of a labor employment service enterprise shall be given administrative penalties by the administrative authority for industry and commerce in accordance with relevant state regulations.

任何机关和单位违反本规定第六条的规定，非法改变劳动就业服务企业的集体所有制性质，干预企业自主权的，其上级主管部门应当予以纠正；向劳动就业服务企业平调或者摊派人力、物力、财力的，必须予以赔偿。对负有直接责任的主管人员和其他直接责任人员，由其主管部门根据情节轻重，给予行政处分；构成犯罪的，依法追究刑事责任。

If any organ or unit, in violation of the provisions of Article 6 of these Provisions, illegally changes the collective ownership nature of a labor employment service enterprise or interferes with its autonomous management rights, its superior competent department shall correct it; if it misappropriates or apportions human, material, or financial resources from the labor employment service enterprise, it must make compensation. The directly responsible supervisor and other directly responsible personnel shall be given administrative sanctions by their competent department according to the severity of the circumstances; if a crime is constituted, criminal liability shall be pursued according to law.

劳动就业服务企业违反本规定有关企业领导人员的产生、罢免程序规定的，其主管部门应当予以纠正，并追究直接责任人员的行政责任。

If a labor employment service enterprise violates the provisions of these Provisions concerning the procedures for the election and removal of enterprise leaders, its competent department shall correct it and pursue the administrative responsibility of the directly responsible personnel.

劳动就业服务企业的主管部门或者主办、扶持单位违反本规定有关劳动就业服务企业领导人员产生、罢免程序规定的，其上一级主管部门或者主办、扶持单位的主管部门应当予以纠正，并追究直接责任人员的行政责任。

If the competent department of a labor employment service enterprise or the sponsoring/supporting unit violates the provisions of these Provisions concerning the procedures for the election and removal of leaders of labor employment service enterprises, its superior competent department or the competent department of the sponsoring/supporting unit shall correct it and pursue the administrative responsibility of the directly responsible personnel.

除本规定有明文规定者外，劳动就业服务企业均应当执行国家有关城镇集体所有制企业的政策和法规。

Unless otherwise expressly provided in these Provisions, labor employment service enterprises shall implement the policies and regulations of the state concerning urban collective ownership enterprises.

省、自治区、直辖市人民政府和国务院各行业主管部门可以根据本规定并结合本地区、本部门的具体情况制定实施办法。

The people's governments of provinces, autonomous regions, and municipalities directly under the Central Government, and the competent departments of various industries under the State Council may formulate implementation measures based on these Provisions and in light of the specific conditions of their regions and departments.

本规定由劳动部负责解释。

These Provisions shall be interpreted by the Ministry of Labor.

本规定从发布之日起施行。

These Provisions shall come into force on the date of promulgation.