社会保険の第二次納税義務
対象会社は、本来給料として支払うべき金額を外注費などの名目で支払い、社会保険逃れをしています。
そこでこのリスクを遮断するために、分社型新設分割+株式譲渡により、事業だけ切り出した新会社を譲渡することを考えていますが、いかがでしょうか。
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社会保険
長時間勤務パート社員の社会保険加入について
週32時間働いているパート社員が社会保険未加入ですが、加入対象となりますか。
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社保逃れのリスク
対象会社は営業社員のインセンティブ部分を給料ではなく「外交員報酬」という名目で支払っています。要は社会保険逃れをしています。
M&A後に適切に給与として支払うように治癒した場合、増加する費用はどの程度見込めばいいでしょうか。
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