“用人单位”和“用工单位”所表示的含义是不同的。用人单位是指具有用人权利能力和用人行为能力，运用劳动力组织生产劳动，且向劳动者支付工资等劳动报酬的单位。用工单位是在劳务派遣协议中，接受以劳务派遣形式用工的单位。用人单位通过与劳动者订立劳动合同确定劳动关系，明确双方的权利和义务；而用工单位与被派遣劳动者不存在劳动关系，用工单位与劳务派遣单位订立劳务派遣协议，劳务派遣协议应当约定派遣岗位和人员数量、派遣期限、劳动报酬和社会保险费的数额与支付方式以及违反协议的责任，同时劳务派遣单位与被派遣劳动者订立劳动合同，劳动合同应当载明被派遣劳动者的用工单位以及派遣期限、工作岗位等情况。

“用人单位”的英文可以用“employing unit”“employer”，而“用工单位”的英文可以用“receiving unit”表示。

例句1：

原文：

第二十五条 劳动者有下列情形之一的，用人单位可以解除劳动合同：

(一)在试用期间被证明不符合录用条件的;

(二)严重违反劳动纪律或者用人单位规章制度的;

(三)严重失职，营私舞弊，对用人单位利益造成重大损害的;

(四)被依法追究刑事责任的。

（《中华人民共和国劳动法》第二十五条）

译文：

Article 25 If a labourer is under any of the following circumstances, the employing unit may cancel the labour contract with him:

(1) Having been proved not up to the requirements for recruitment during the probation period;

(2) Having seriously violated labour discipline or the rules and regulations of the employing unit;

(3) Having caused great losses to the employing unit through gross neglect of duty or malpractice for personal gains; and

(4) Having been investigated for criminal responsibility in accordance with the law.

例句2：

原文：

第五十七条 国家建立伤亡事故和职业病统计报告和处理制度。县级以上各级人民政府劳动行政部门、有关部门和用人单位应当依法对劳动者在劳动过程中发生的伤亡事故和劳动者的职业病状况，进行统计、报告和处理。

（《中华人民共和国劳动法》第五十七条）

译文：

Article 57 The State institutes the system of statistics, reporting and handling deaths and injuries and occupational diseases. The labour administrative departments of the people's governments above the county level, relevant departments and employers shall collect statistics, report and handle deaths and job injuries and occupational diseases according to law.

例句3：

原文：

第六十二条 用工单位应当履行下列义务：

(一)执行国家劳动标准，提供相应的劳动条件和劳动保护;

(二)告知被派遣劳动者的工作要求和劳动报酬;

(三)支付加班费、绩效奖金，提供与工作岗位相关的福利待遇;

(四)对在岗被派遣劳动者进行工作岗位所必需的培训;

(五)连续用工的，实行正常的工资调整机制。

用工单位不得将被派遣劳动者再派遣到其他用人单位。

（《中华人民共和国劳动合同法》第六十二条）

译文：

Article 62 The receiving unit shall perform the following obligations:

(1) to apply the labor standards of the State and provide the necessary working conditions and occupational protection;

(2) to inform the dispatched workers of the job requirements and labor remuneration;

(3) to give overtime pay and performance bonuses and provide welfare benefits related to specific posts;

(4) to provide the dispatched workers training that is necessitated by the job they are on; and

(5) to apply a regular wage adjustment mechanism in case of continued employment.

The receiving unit may not re-dispatch the workers to another employing units.