Core Viewpoint - The article discusses the tax treatment of labor costs for part-time workers in the context of the summer travel peak, emphasizing the importance of the employment relationship in determining tax obligations [2][3]. Group 1: Employment Relationship - The tax treatment of labor costs depends on whether there is an employment relationship between the company and the part-time worker [3]. - If there is no employment relationship, the payments are treated as labor remuneration, and the company must withhold personal income tax [5]. - If there is an employment relationship, payments are treated as salary income, and the company must withhold taxes accordingly [13]. Group 2: Tax Withholding Rules - For labor remuneration, if the payment does not exceed 4,000 yuan, a deduction of 800 yuan is allowed, and the withholding rate is between 20%-40% [7]. - For payments exceeding 4,000 yuan, a 20% deduction is applied before calculating the withholding tax [7]. Group 3: Tax Deduction Documentation - Part-time workers can provide written proof of service, such as a labor contract, to apply for invoices from tax authorities, which can be used for tax deductions by the company [9]. - For salary income, companies can use payroll records, attendance records, and the non-full-time labor contract as documentation for tax deductions [16]. Group 4: Case Studies - In a scenario where a company hires a part-time worker without a contract, the worker must pay a total of 20.49 yuan in taxes, including VAT and additional taxes [11]. - In another case, a company that hires a part-time worker under a non-full-time labor contract must withhold personal income tax from the worker's salary of 1,600 yuan, calculated based on the applicable tax rules [17].