2013年7月1日起施行的《劳动合同法（修正案）》针对当前社会反映强烈的同工不同酬问题，对被派遣劳动者的同工同酬权利进行了更为具体和严格的规定。这对于保障被派遣劳动者的同工同酬权具有重要意义。但是，劳务派遣作为一种特殊的用工形式，其“雇佣”和“使用”相分离的特性，使得派遣单位、用工单位和被派遣劳动者三方之间的关系更加复杂。这就决定了劳务派遣中同工同酬问题的复杂性和特殊性。本文旨在研究和分析劳务派遣中同工同酬理论和实践的基础上，提出劳务派遣中同工同酬法律规制的完善途径，以切实保障被派遣劳动者的同工同酬权。本文共分为四个部分。第一部分，概述了劳务派遣中同工同酬的法律概念及特征。论文认为劳务派遣的性质符合“一重劳动关系说”，即派遣单位与被派遣劳动者之间是劳动关系，而用工单位与被派遣劳动者之间不存在劳动关系。第二部分，确定劳务派遣中同工同酬的义务主体。论文首先具体分析劳务派遣三方主体之间的法律关系，然后在此基础上进一步确定劳务派遣中同工同酬的义务主体，即：派遣单位是第一义务主体；用工单位是第二义务主体。第三部分，对劳务派遣中同工同酬的现状进行分析，并指出立法中存在的问题。问题主要有：“同工”的法律界定模糊；“同酬”的法律界定模糊；举证责任分配不合理；劳务派遣单位与用工单位之间的责任划分不明。第四部分，提出劳务派遣中同工同酬法律规制的完善途径。完善途径具体包括：第一，明确界定“同工”的标准。根据用工单位是否有同类岗位，分别选择职系、职级或者职组、职门、职等作为分类标准。第二，明确界定“同酬”的范围。根据用工单位是否有同类岗位，分别选择劳动报酬分配制度相同或劳动报酬水平相当作为衡量标准。此外，还应把劳动福利纳入“同酬”的范畴。第三，合理分配举证责任。对于被派遣劳动者主张存在同工不同酬情况的案件，应实行一定的举证责任倒置。第四，明确劳务派遣单位与用工单位之间的责任分配。派遣单位是第一责任主体；用工单位是第二责任主体。论文对劳务派遣这一特殊用工方式中的同工同酬问题进行研究，旨在提出劳务派遣中同工同酬法律规制的完善途径，以期对劳务派遣中同工同酬的实现有一定的规范和指导作用，从而切实保障被派遣劳动者的同工同酬权。

Taking into account the problem of unequal pay for equal work which people concern, the new labor contract law (amendment) which is came into force in July 1, 2013 has made more specific and stringent provisions for dispatched workers’ rights of equal pay for equal work. It is important to security dispatched workers’ rights. However, as a special form of employment, labor dispatch has the features of the separation of “employment” and “use”. It makes the relationship in labor dispatch provider, accepting entity and dispatched workers more complications, which determines the complexity and particularity of the issue of equal pay for equal work in labor dispatch. This paper aims to study and analysis the theory and practice of equal pay for equal work in labor dispatch, then to put forward the measures to improve the legal regulation of equal pay for equal work in labor dispatch to protect the dispatched workers. This paper is divided into four parts. The first part is the general description of equal pay for equal work in labor dispatch. It points out that the nature of labor dispatch is in accordance with the theory of “one labor relations”, which means that the relationship between labor dispatch provider and dispatched workers is labor relations, but the relationship between accepting entity and dispatched workers is not labor relations. The second part points out the subject of obligation of equal pay for equal work in labor dispatch. This part analyzes the legal relationship between the three parties firstly. Then it further defines the subject of obligation of equal pay for equal work in labor dispatch: labor dispatch provider is the first subject of obligation, and accepting entity is the second subject of obligation. The third part is the analysis of the status of equal pay for equal work in labor dispatch. Then it points out the problems in legislation: the legal definition of “equal pay” is fuzzy; the legal definition of “equal work” is fuzzy; the distribution of the burden of proof is unreasonable; the division of responsibilities between labor dispatch provider and accepting entity is not clear. The fourth part puts forward the measures to improve the legal regulation of equal pay for equal work in labor dispatch. Firstly, we should define the standard of “equal work” clearly. According to the accepting entity has similar jobs or not, we should choose grades and rank, or choose vocational groups, departments and grades as the standard of post classification. Secondly, we should define the scope of “equal pay” clearly. According to the accepting entity has similar jobs or not, we should choose the same distribution system of payment for labor or the similar level of payment for labor as the standard of “equal pay”. In addition, we should put the labor welfare into “equal pay” category. Thirdly, we should distribute the burden of proof reasonably. For the cases of unequal pay for equal work, we should reverse the burden of proof. Fourthly, we should define the allocation of responsibilities between labor dispatch provider and accepting entity. It is that labor dispatch provider is the first subject of responsibility, while accepting entity is the second subject of responsibility. This paper which studies equal pay for equal work in labor dispatch aims to put forward the measures to improve the legal regulation of equal pay for equal work in labor dispatch. We hope that this paper has a certain regulating and guiding role in the realization of equal pay for equal work in labor dispatch, so as to protect the dispatched workers.