China Payroll and Social Insurance

Payroll basics

Employees must have written contracts and are paid on a monthly cycle. Individual income tax is withheld by the employer under progressive rates, with annual reconciliation for residents.

Social insurance and housing fund

• Pension, medical, unemployment, work-injury and maternity insurance
• Housing provident fund
• Employer and employee contributions, capped by city-specific bases
• Rates vary by city and are adjusted annually

Foreign employees

Foreign staff need a work permit and residence permit before starting. Social insurance applies per local rules and bilateral agreements; some nationalities can exempt certain contributions with documentation.

How we run it

Our payroll service calculates gross-to-net, withholds IIT, declares social insurance and housing fund, issues English payslips and files everything on time — from your first hire onwards.