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人力仲介公司在成立時需要知道的幾件事
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在服務業發達的現代社會中，愈來愈多公司與家庭需要尋求額外的人力來提供勞務上的協助。然而，由於法規複雜、辦理程序繁瑣，加上需要耗費龐大的時間處理這些事務，因此有了「人力仲介」公司的出現。人力仲介公司，顧名思義是介於勞工與公司（家庭）間的角色，一方面幫資方評估並推薦合適的人才，另一方面也協助勞方尋找適合的工作。由於人力仲介公司在營運上需要一定的專業知識與技能，因此在成立與運作上有一定的規定與限制，也需要經過政府許可及具備專業證書才可從業，因此本文將為大家整理人力仲介公司在設立上需要注意的幾件事情：
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人力仲介公司類型
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一、 依設立目的區分
- 營利就業服務機構：
依公司法所設立之公司或依商業登記法所設立之商業組織，從事就業服務業務者。
- 非營利就業服務機構：
依法設立之財團、以公益為目的之社團或其他非以營利為目的之組織，從事就業服務業務者。
二、依服務類別區分
- 仲介「本國人」在「國內」工作
- 仲介「外國人」在「國內」工作（含中港澳人士）
- 仲介「本國人」至「國外」工作
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設立須知1：專業證照限制
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《私立就業服務機構許可及管理辦法》第6條規定，人力仲介公司應依照公司人數，設置一定數量的「專業人員」。
專業人員應通過「就業服務職類乙級技術士檢定」並向「勞動部勞動力發展署」換領「就業服務專業人員證書」。
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設立須知2：資本額限制
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《私立就業服務機構許可及管理辦法》第11條規定，「營利」就業服務機構在設立本公司與分支機構時，有最低資本額之限制。若人力仲介公司服務範圍只在國內，亦即勞方與資方皆為本國人士與公司時(上述依服務類別區分之公司1.)，規定較為寬鬆；若人力仲介公司服務範圍涉及跨國時(上述依服務類別區分之公司2.3.)，限制資本額較高、較為嚴格。
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舉例來說，若丙人力仲介公司經營「仲介本國人至國外工作」的業務，且除了本公司外，還設有2間分公司，此時丙人力仲介公司應至少具備新台幣900萬元的實收資本額。
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設立須知3：銀行保證金
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若「營利」就業服務機構之服務範圍涉及跨國時(上述依服務類別區分之公司2.3.)，在申請設立許可或換發新證時，需繳交由銀行開具之「已繳交一定金額保證金之保證書」。若仲介公司經營範圍只在國內時，則無須檢附。
根據《私立就業服務機構許可及管理辦法》第14條規定，原則上保證金的金額為「新台幣300萬元」，但在許可證有效期間未發生擔保責任及最近一次經評鑑為A級者，每次許可證效期屆滿換發新證時，保證金依次遞減新臺幣100萬元之額度(例如：保證金可從300萬減至200萬)。但保證金數額最低遞減至新臺幣100萬元。
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人力仲介公司設立程序
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依目前法規規定，就業服務機構是需要取得政府許可證才得以經營，且許可證具有2年的有效期限，因此設立程序較一般公司來得複雜。一般來說申請政府許可需要經過「籌設許可」與「核發正式許可證」兩個階段，以下為人力仲介公司設立的詳細步驟：
一、 向「經濟部商業司」申請「公司名稱預查」 （與一般公司相同）
二、 服務範圍只在國內者，向「各縣市勞工局(處)」申請「籌設許可」
服務範圍涉及跨國者，向「勞動部勞動力發展署」申請「籌設許可」
兩者所需文件大致相同，詳細資訊請參閱各自主管機關規定。
- 以跨國人力仲介(勞動部勞動力發展署)為例，所需文件如下：
【※文件請加蓋公司大小章，影本請加註「與正本相符」之字樣】
1.郵局之郵政匯票新臺幣 500 元審查費(受款人為「勞動部勞動力發展署」) 或台灣 Pay 行動支付繳費證明。
2.申請書(私業許表 A-1)。
3.申請許可機構名稱及負責人登記資料表(私業許表 A-2)。
4.經濟部核發之公司名稱及所營事業登記預查核定書。
5.法人組織章程(含全體股東、董(理)事、經理人名冊及董(理)事、經理人之國民身分證正反面影本)。
6.營業計畫書(私業許表 A-3)。
7.收費項目及金額明細表(私業許表 A-4)。
8.實收資本額證明文件(資本額查核報告書正本或公司登記證明文件影本)
勞動力發展署網站：
https://reurl.cc/Ezd6o1
新北市勞工局網站：
https://reurl.cc/7oxdkQ
三、 辦理公司登記(與一般公司相同)
四、 經營跨國人力仲介者應向「銀行」取得「300萬保證金之保證書」
五、 向「各縣市勞工局(處)」或「勞動部勞動力發展署」申請核發「許可證」
- 以跨國人力仲介(勞動部勞動力發展署)為例，所需文件如下：
【※文件請加蓋公司大小章，影本請加註「與正本相符」之字樣】
1.郵局之郵政匯票新臺幣 2,000 元證照費(受款人為「勞動部勞動力發展署」) 或台灣 Pay 行動支付繳費證明。
2.申請書(私業許表 AA-1)。
3.從業人員名冊(私業許表 AA-2)。
4.就業服務專業人員證書影本 及 其新式國民身分證正反面影本。
5.公司登記證明文件影本或商業登記證明文件影本。
6.銀行出具新臺幣 3 百萬元保證金之保證書正本及影本各乙份(私業許表 AA-3)。
7.已獲籌設許可之（分支）機構申請設立許可前檢查項目表(私業許表 AA-4)。
8.勞動部核發之籌設許可函影本。
完成上述所有程序後，就可以開始經營囉！最後請注意：就業服務機構許可證有效期限為2年，有效期限屆滿前30日內，應向主管機關重新申請設立許可及換發許可證。
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收取仲介費應依法開立統一發票
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人力仲介公司在收取仲介服務費時，依我國稅法規定應開立統一發票；然而，許多業者經常利用勞工或客戶不懂我國法律規定，因而漏開或短開發票。因此成為國稅局的重點查核項目之一，財政部也不斷發出新聞稿呼籲業者請勿以身試法。
由於外國移工進入台灣工作時，往往須向勞動部申報相關資料，因此國稅局若有心要查非常容易，經比對勞工人數與服務期間後，漏開發票的情況將無所遁形，這樣的逃漏稅方式並不妥適，因此提醒在經營人力仲介公司時應特別注意要依規定開立統一發票，免得受到國稅局處罰將得不償失！
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在成立公司或稅務方面，我還有其他問題想要詢問
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若有公司設立或稅務諮詢方面的需求，請聯絡誠謹會計師事務所，我們將有專人為您服務。聯絡信箱：abw@608cpa.com
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