劳务派遣单位的工伤保险费率核定研究

发布时间：2018-04-25 23:03

本文选题：劳务派遣 + 工伤保险　；参考：《安徽工程大学》2017年硕士论文

【摘要】：自从2008年《劳动合同法》实施,劳务派遣被作为一种用工形式被认可,之后劳务派遣这种用工形式在中国获得了迅速的成长。劳务派遣单位的数量如雨后春笋一样,劳务派遣的跨行业用工对工伤保险的费率核定政策造成了冲击,使得原本的费率核定方法不再适用。人力资源和社会保障部(以下简称人社部)2015年出台了工伤保险新政策,规定了劳务派遣单位的费率核定方法,然而,在各地市的执行中,很多地市没有选择采用人社部的费率核定方法,而是各自采用了其他一些费率核定方法。本文对人社部和各地市采用的几种劳务派遣单位工伤保险费率核定方法,通过对个别劳务派遣单位的具体数据进行计算分析,比较出每种核定方法的优缺点,得出这些核定方法都有一些解决不了的缺陷,不适合长期使用,劳务派遣行业的工伤保险费率核定存在困境。继而提出对策,构建新的核定方法并分析可行性。本文分为四个部分。第一部分是工伤保险费率机制的介绍,阐述了工伤保险的行业费率机制和浮动费率机制。行业费率机制和浮动费率机制作为工伤保险制度的核心之一,好的费率制度既具有公平性又对促进安全生产有重大意义。第二部分是劳务派遣制度的阐述,劳务派遣制度在我国迅速发展的原因是劳务派遣用工形式具有独特的优点,有利于用人单位节约成本。但是劳务派遣制度也有缺陷,特别是一些劳务派遣单位利用这些缺陷违法违规操作,产生了一些问题。第三部分列举了当前人社部和各地市的几种劳务派遣单位工伤费率核定方法。以个别劳务派遣单位的数据对几种核定方法逐一进行计算分析,比较各自的优点和缺点,发现每种核定方法或多或少都存在问题,劳务派遣单位的工伤费率核定陷入困境。第四部分对当前困境提出对策,首先是规范劳务派遣制度,其次是完善劳务派遣基础数据的采集,接着提出新的劳务派遣单位工伤保险费率核定方法,最后进行可行性分析。
[Abstract]:Since the implementation of the Labor contract Law in 2008, labor dispatch has been recognized as a form of employment, and then labor dispatch has gained rapid growth in China. The number of labor dispatch units is like bamboo shoots after a spring rain. The policy of industrial injury insurance rate approval has been impacted by the cross-industry labor force of labor dispatch, which makes the original method of rate approval no longer applicable. The Ministry of Human Resources and Social Security (hereinafter referred to as the Ministry of Human Resources and Social Security) introduced a new policy on industrial injury insurance in 2015, which stipulates the method of determining the rates of labor dispatch units. However, in the implementation of the various prefectures and cities, Many cities do not choose to adopt the rate approval method of the Ministry of Human and Social Affairs, but adopt some other rate approval methods. This paper compares the merits and demerits of each method through the calculation and analysis of the specific data of individual labor dispatch units on the basis of calculating and analyzing several kinds of labor dispatch units' industrial injury insurance rate approval methods adopted by the Ministry of Human Resources and Social Affairs and the cities and prefectures. It is concluded that these approval methods have some defects which can not be solved and are not suitable for long-term use. The industrial injury insurance rate of labor dispatch industry is difficult to check. Then put forward the countermeasures, build a new approved method and analyze the feasibility. This paper is divided into four parts. The first part is the introduction of the industrial injury insurance rate mechanism, elaborated the industrial injury insurance industry rate mechanism and the floating rate mechanism. As one of the core of the industrial injury insurance system, the industry rate mechanism and the floating rate mechanism are both fair and significant to promote the safety of production. The second part is the elaboration of the labor dispatch system. The reason for the rapid development of the labor dispatch system in China is that the employment form of labor dispatch has unique advantages, which is conducive to saving the cost of the employing unit. But the labor dispatch system also has some defects, especially some labor dispatch units make use of these defects to operate illegally and illegally, which causes some problems. The third part enumerates several kinds of labor dispatch unit work-related injury rate checking method. Based on the data of individual labor dispatch units, this paper calculates and analyzes several checking methods one by one, compares their merits and demerits, and finds that there are more or less problems in each method, and the approval of industrial injury rates of labor dispatch units is in difficulty. The fourth part puts forward the countermeasures to the current predicament, first, standardizing the labor dispatch system, secondly, perfecting the collection of the basic data of the labor dispatch, then putting forward the new method of checking and approving the industrial injury insurance rate of the labor dispatch unit, and finally carrying on the feasibility analysis.
【学位授予单位】：安徽工程大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.616

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