近期，国家税务总局等相关部门明确强调：平台企业不得将本应由自身承担的涉税义务转嫁给快递员、外卖骑手等被称为‘小哥’的新就业形态劳动者。这一规定旨在保护灵活就业人员的合法权益，防止平台通过合同条款或操作手段规避法定纳税责任。在实践中，部分平台曾以‘个体工商户’注册等方式，要求‘小哥’自行申报收入、缴纳相关税费，实质上将雇主应履行的代扣代缴义务转移给劳动者本人。这种做法不仅加重了劳动者的税务负担，也模糊了劳动关系与合作关系的法律边界，损害其社保、工伤等基本保障权益。新规重申，平台作为用工主体或服务购买方，在符合劳动关系或实际用工情形下，必须依法履行代扣代缴个人所得税等义务，不得以任何形式推卸责任。此举有助于规范平台经济秩序，推动新就业形态健康可持续发展，同时为数千万‘小哥’提供更公平、更有保障的工作环境。
Recently, China’s State Taxation Administration and other relevant authorities have clearly emphasized that platform companies must not shift their own tax obligations onto gig workers—such as delivery couriers and food delivery riders, commonly referred to as ‘Xiao Ge’ (literally ‘little brothers’). This directive aims to protect the legitimate rights of flexible workers and prevent platforms from evading their statutory tax responsibilities through contractual terms or operational tactics.In practice, some platforms have required gig workers to register as individual businesses and file their own income taxes, effectively transferring the employer’s legal duty of tax withholding to the workers themselves. This not only increases the tax burden on workers but also blurs the legal distinction between employment and independent contracting, undermining their access to essential social protections like social insurance and workplace injury coverage.The new guidance reaffirms that when a labor relationship—or de facto employment—exists, platforms, as employers or service purchasers, must fulfill their legal obligations to withhold and remit personal income taxes. They are prohibited from shifting these responsibilities in any form. This measure helps regulate the platform economy, promotes the healthy and sustainable development of new forms of employment, and ensures a fairer, more secure working environment for tens of millions of gig workers.
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