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    Foreigners who work in China shall access social security in accordance with the relevant provisions of the Social Insurance Law of the People's Republic of China and the Interim Measures for Social Insurance System Coverage of Foreigners Working within the Territory of China. Employers must register their foreign employees with the social insurance scheme within 30 days of receiving their work permits.

    How to Apply for a Social Security Card in Hunan

(1)Individuals who are legally employed in China and have legally obtained the Foreigner's Work Permits, residence permits for foreigners, and Foreign Permanent Resident ID Cards.

( 2 )Individuals who have signed labor contracts with the employers within the territory of China and are paid by the employers, or those who have signed labor contracts with foreign companies and are dispatched to work in China.

( 3 )Individuals who have not yet reached the statutory retirement age.

Chinese source: Official Website of Changsha Municipal Human Resources and Social Security Bureau 

Step 1: Obtain an electronic social security card before applying for the physical version

Obtain an electronic social security card before applying for the physical version. After entering China, scan the QR code below with your mobile phone, or search for "Electronic Social Security Card" or "eSSCard" in the "APP Store", "Tencent MyApp", "360 Mobile Assistant", "Baidu Mobile Assistant", "Huawei AppGallery" or "Xiaomi App Store" to download and install the app. The name entered must exactly match the name on your passport, and please enter the Work Permit Number listed on your "Notification Letter of Foreigner's Work Permit."

Step 2: Visit a designated bank branch to apply for the physical card

After obtaining the electronic social security card, visit a designated bank branch to apply for the physical card. Bring your original passport and present the electronic social security card you have obtained. Currently, this service is available at multiple designated branches of Bank of China and China Construction Bank.

Social Insurance Registration for Foreigners Working in China

A signing ceremony dedicated to attracting investment for Daze Lake Overseas Returnee Town · Hunan Entrepreneurs Headquarters Base of Wangcheng District took place recently. A ceremony marking the start of operations of the base's R&D center was held simultaneously. Liu Hui, Standing Committee member and United Front Work Department director of the CPC Changsha Municipal Committee, and Zheng Ping, director of the Changsha Municipal Bureau of Commerce, participated.

The R&D center is designed to meet the standards for green buildings above the two-star level, and is the first sci-tech innovation and R&D platform and industrial landmark building put into operation in the base. With a capacity to accommodate 2,300 personnel, the center is well-equipped to support the vigorous development of hundreds of science and technology enterprises.

Fourteen projects were inked that day, with a total contract amount of 10.5 billion CNY. Among them, there is one project invested by Fortune Global 500 enterprises, three projects led by specialized and innovative "little giant" enterprises, and two high-tech projects. Additionally, there are five projects each worth over 10 billion CNY and seven projects each with an investment of over 200 million CNY. These projects involve fields such as intelligent terminals, advanced manufacturing of new materials, medical devices, headquarters economy, sci-tech innovation and R&D, and commercial complex.

Hunan Entrepreneurs Headquarters Base R&D Center Goes Operational

Recently, the Department of Commerce of Hunan Province and other seven departments jointly issued guidelines aimed at optimizing the environment for foreigners to come to Hunan for innovation and entrepreneurship. Eight measures were introduced to support foreigners' innovation and entrepreneurship in Hunan, strengthening confidence and motivation to invest and prosper here. These measures take effect from June 1 and will be valid for five years. Efforts will be made to:

- Further open up entry channels. Hunan will make good use of such preferential policies as mutual visa exemption, unilateral visa exemption, and 240-hour visa exemption for transit, providing 24/7 multilingual professional consulting services on the 12367 service hotline of the National Immigration Administration, and facilitating customs clearance for qualified foreign innovative and entrepreneurial talents.

- Further optimize the work procedures. Hunan will expand the scope of the pilot one-stop services for foreigners working in China, simplifying the application materials and optimizing the approval process for foreigner work permits. The province will further improve the "three-in-one" acceptance system for the international travel health examination certificate, work permit approval, and residence permit, further implementing the integration of foreigners' work permits with social security cards.

- Further improve the entrepreneurial environment. Hunan will continue to promote the construction of innovation and entrepreneurship service bases for international talents, supporting the establishment of business incubation centers for foreigners in various regions, and offering comprehensive services concerning office space, legal counseling, and financial support for foreigners coming to Hunan for innovation and entrepreneurship. The province will optimize the process of business registration, pushing forward online identity verification, all-in-one certification, and other facilitation measures, to reduce the cost of starting a business.

- Further improve the convenience of everyday life. Hunan will encourage the building of international communities such as overseas returnee towns, creating distinctive living arrangements including neighborhoods with particular characteristics, and regularly organize cultural exchange activities. Qualified expatriates will be able to directly purchase commercial housing. Hunan will also increase the number of international air travel routes in due course.

- Further improve medical services. Hunan will support private capital to invest in the establishment of medical care service organizations for foreigners. Qualified public hospitals are encouraged to open international outpatient clinics, providing multilingual and multimodal medical appointment services. The province will support qualified hospitals to open "green channels" for medical treatment of foreign expatriates in need.

- Further facilitate communication channels. Hunan will set up and improve communication channels for foreigners, facilitating the consultation and implementation of foreigner-related policies. Hunan will regularly organize a series of overseas talent attraction activities, including the matchmaking conference between international talents and enterprises.

- Further implement education guarantees. Hunan will enhance the training quality of the Chinese-foreign cooperative school programs in ordinary high schools. Hunan will commit to planning, coordinating, and managing schools for children of foreign nationals across the province. The province will optimize the enrollment process for children of foreign nationals and provide diversified educational choices.

- Further increase incentives. Hunan will continue to implement provincial foreign expert programs, enhancing incentives and support. Overseas academicians who set up enterprises in Hunan will enjoy the same domestic support in accordance with regulations. Qualified foreign high-end talents will be given a maximum of one million yuan in living subsidies and comprehensive scientific research support. The proportion of young foreign talents supported by the provincial foreign expert program shall not be less than 15%.

This article is from the Hunan Provincial Government www.enghunan.gov.cn.

Hunan Issues Eight Measures to Facilitate Foreigners' Innovation, Entrepreneurship

Labor Employment

The employment of labor by foreign invested enterprises within the territory of China shall comply with the Labor Law of the People's Republic of China, the Labor Contract Law of the People's Republic of China, the Social Insurance Law of the People's Republic of China, and other laws and regulations.

Labor Contracts

Foreign-invested enterprises are entitled to determine their institutional settings and needs for personnel and to recruit employees in China on their own or entrust recruitment to professional staffing agencies. Foreign-invested enterprises shall sign a written Labor Contract with any employed personnel. The labor contract must include the following items: the name, domicile, legal representative or the person in charge of the employer; the name, address and resident ID or other valid ID numbers of the employee; the term of the labor contract, the content and place of work, working hours, rest and holidays, labor remuneration, social insurance, housing provident fund, labor protection, working conditions, protection against occupational hazards, etc. In addition to the essential content listed above, the employer and the employee are also entitled to include the probation period, training for the employee, the employee's obligation of confidentiality, supplementary insurance and welfare treatment, and other matters on the labor contract.

Labor contracts are divided into fixed term contracts, open-ended contracts, and contracts based on the completion of certain tasks. For labor contracts whose terms exceed three months but are less than one year, the probation period may not exceed one month; for labor contracts whose terms are more than one year but less than three years, the probation period may not exceed two months; for labor contracts with a fixed term of no less than three years or labor contracts with no fixed term, the probation period may not exceed six months.

In addition, foreign-invested enterprises are entitled to dispatch labor for temporary, auxiliary, or substitutable posts of duty. Dispatched labor shall account for no more than 10% of the total labor.

Labor Employment and Labor Contracts

Hunan Province held an issuance ceremony for a new type of social security card embedded with foreigner's work permit information on January 15, 2025. The integrated foreigner's work permit and social security card is known as the "Join in Card."

In recent years, Hunan has actively implemented policies promoting a higher level of opening up to attract more overseas high-level talents. Meanwhile, the province has issued social security cards with improved functions, providing convenient services for foreigners working and living in Hunan.

With the new card, foreigners can participate in China's social insurance scheme; apply for residence permits; deal with cash deposits, withdrawals, and transfers; make payments; and, inquire about and download work permit information. The card also allows expats to access public services in eight sectors such as human resources and social security services, transport, cultural experience, tourism, medical treatment and medication purchase, government services, trade union services, and life services.

Integrated 'Join in Card' for Expats Issued in Hunan

If the employer and the employee reach an agreement through consultation, their labor contract may be terminated. In absence of such an agreement, the laborer is entitled to unilaterally terminate the labor contract under the following conditions/circumstances: when notifying the employer in writing 30 days in advance; when notifying the employer three days in advance during the probation period; due to some fault of the employer (e.g. failing to pay the employee remuneration on time and/or in full, failing to pay social insurance premiums for the employee in accordance with laws,etc.). The unilateral termination of the labor contract by the employer is subject to stricter conditions and must meet certain legal prerequisites, for example, if the laborer is proved to fail to meet the conditions of employment during the probation period, due to some major fault of the laborer, if the laborer is laid off due to economic reasons of the employer, etc. The labor contract is terminated when the labor contract expires, the laborer begins to enjoy basic endowment insurance in accordance with laws, or the employer decides to disband. If the employer proposes to terminate the labor contract through negotiations with the employee, or cancel or terminates the labor contract due to legal circumstances such as the employee's disqualification or layoffs for economic reasons, economic compensation shall be paid. Economic compensation shall be paid to the laborer based on the number of years the laborer has worked for the employer in the amount of one month's salary per year employed. If the laborer has been employed for less than a year but more than six months, the employer shall still pay the laborer one month of salary; if the laborer has been employed for less than six months, the employer shall pay the laborer the equivalent of a half of month's salary.

Updated on Jan. 22, 2024

Rescission and Termination of Labor Contracts, and Economic Compensation

To set up a reasonable and practical foreign talents assessment system which focuses on ability, achievement sand contribution and highlights market demand and value reflected in market evaluation and international peer  evaluation (see the Classification Criteria for Recognition of  Professional Achievement of High-end Foreign Talents, hereinafter referred to as the Achievement Criteria), by the combined application of the points system (see the Integral Points Score Table), the Work Guide Directory for  Foreigners,the labor market test and quota management, foreign workers  will be divided into three categories A, B and C for corresponding  classified management.

I. High-end Foreign Talents (Category A)

Category  A foreign talents, subject of the  "greenchannel" and" admissible absence for procedure" services, include scientists, science and technology leading talents,international  entrepreneurs, special talents and other foreign high-end talents  urgently needed in the economic and social development of China who fall in line with the national priority list for foreign talents and  any of the following conditions:

(A) Elected for the domestic talents programs

(See the Achievement Criteria 1) Identified by the competent department of human resources above the provincial level or above and ratified by the Organization Department of the CPC Central Committee, the Ministry of Human Resources and Social Security, the State Administration of Foreign Experts Affairs.

(B) Conforming to the international criteria of professional achievement

Nobel Prize Winner (Awards of Physics, Chemistry, Physiology or Medicine,Economics);

Winners  of the following awards: the US National Science Medal; the US National Technological Innovation Medal; Award for Science of  the National Research Center of France; the UK Royal Gold  Medal; Copley Medal; Turing Award; Fields Award; Wolff Mathematics Award; Abel Award; Lasker Award; Crawford Award; Japan Prize; Kyoto  Prize; Shaw Prize; famous architectural awards (see the  Achievement Criteria 2); famous industrial design awards (see the  Achievement Criteria 3);

Academicians of National Academy of Sciences, Academy of Engineering;

Members  of ISO and other internationally renowned academic institutions (see the Achievement Criteria 4) and other science and education international organizations;

Directors and senior research fellows from national research institutes and national labs;

Project leaders, chief scientists and key members of national science and technology programs;

Former chief editors, deputy editors and senior members of international high-level scientific and technical journals (JCR Collection 1 and 2);

Publishing 3 papers as the first author or the corresponding author (including the contributed equally author)in high-level international sci-tech journals (JCR I and II);

Former middle or senior administrators, professors, associate professors of foreign or overseas high-level universities;

Former senior managers, key R&D members of the headquarters, deputy general managers or above and R&D chief of the second tier branches or regional headquarters of the world top 500 companies (see the Achievement Criteria 5);

Former senior managers of well-known international financial institutions (see the Achievement Criteria 6)and international accounting firms (see the Achievement Criteria 7);

Directors, deputy directors, professors and associate professors of world famous colleges of music, fine arts, and arts (see the Achievement Criteria 8);

Chief conductors and vocal performers of the world's leading orchestra (see the Achievement Criteria 9);

Artists who have held individual performances and shows at world famous opera houses (see the Achievement Criteria 10) or concert halls (see  the Achievement Criteria 11);

Winners  of the highest individual awards of famous literature awards (see the Achievement Criteria12), famous film, television and drama  Awards(see the Achievement Criteria 13), famous music awards (see the Achievement Criteria 14), famous advertisement awards (see the Achievement Criteria 15), the top class award or the first prize in the first class contests or individual awards in the second class contests of famous international art competition (see the Achievement Criteria 16) or judges of the above-listed awards and contests;

Athletes listed in the top eight in the Olympic Games or the last two sessions of the World Cup, World Championships and other important international events (see the Achievement Criteria17), which are included in the Olympic Games; athletes listed in the top three in the Asian Games or the last two sessions of Asian Cup and Asian Championships, which are included in the Asian Games; the head coaches or the core members of the coaching  team responsible for training the above-listed athletes;

Former leaders (ministers or above) of foreign governmental departments; former senior leaders of famous international organizations or non-government institutions (see the Achievement Criteria 18);

Winners of world and national skills contest or professionals engaged in  the training for the contests; highly skilled personnel with the highest international vocational qualification certificates or senior  technician qualification certificates of China;

Talents appointed for senior management or technical posts in central enterprises.

(C) Foreign talents fulfilling the market demand for government-encouraged posts

Talents appointed for senior management or technical posts in central enterprises and their subsidiaries, the global or regional headquarters of the world top 500enterprises, national high-tech enterprises (subject to ratification by the technical department above the provincial level) and large companies (see the Achievement Criteria 19);

Senior managers or technical staff of business engineering research centers recognized by development reform departments, engineering labs recognized by development reform  departments, engineering technology research  center recognized by science and technology departments, business technology centers recognized by economic and information agencies and  local technical innovation service platforms recognized by science and  technology departments;

Senior managers or technical staff employed by domestic and foreign  medium-sized businesses (see the Achievement Criteria 19); the chairman  of the board, the legal representative, general manager or the chief technical specialist appointed by small-sized foreign-invested businesses in line with the government-encouraged industries specified under "Foreign Invested Industries Guide Catalog" and "Catalog of  Foreign Invested Competitive Industries in the Central and Western  Regions";

Foreign talents appointed to senior management posts or as associate professor,associate research  fellow by higher education institutions and research  institutions; senior lecturers, senior internship tutors and other deputy senior or above technical professional personnel  appointed by vocational colleges;

Foreign talents appointed to senior management posts or deputy senior (or above) professional technical posts by the first class domestic comprehensive hospitals,sub-provincial (or above) specialist hospitals  or foreign hospitals;

Chief conductor, artistic director and chief performer employed by first-class domestic orchestra and other arts organizations (see the Achievement Criteria 20);

Staff at senior  management or technical positions such as editor-in-chief, deputy editor, chief announcer, senior moderator, planning director, layout supervisor employed by central and local mainstream  media (see the Achievement Criteria 21);

Major players,coaches or core member of the coaching team employed by national and provincial sports teams or clubs;

Foreign talents whose salary income is 6 times or higher than  the local average annual income of the previous year. For  Shanghai,salary income should be 600000RMB or higher and personal income tax 120000 RMB or higher.

(D) Innovative and entrepreneurial talents

Business  founders who contribute with major technological inventions, patents and other independent intellectual property rights or proprietary technology and have stable investment for three consecutive years with the actual investment in the business not less than 500,000 US dollars and individual shares not less than 30%;

The chairman, the legal representative, the general manager, or the chief technical specialist who contribute with major technological inventions, patents and other independent intellectual property rights or proprietary technology of the business with the annual sales more than 10 million or the annual tax more than 1 million yuan for three  consecutive years;

Talents at senior management or technical posts employed by businesses listed by the competent provincial department as innovative business or scientific  innovation industry.

(E) Outstanding young talents

Young talents under the age of 40 who are engage din post-doctoral research in high-level foreign (overseas) universities or domestic universities.

(F) Graded 85 points or more in the points-based system

II. Foreign professional talents (Category B)

Foreign professionals in line with the "Foreigners Employed in China Guide Catalog"and the corresponding demands of the economic and social development of China who fall within any of the following conditions  shall be classified into Category B:

(A) Foreign professionals with a bachelor degree or above and 2 years and above related work experience and fall within any of the following descriptions:

Administrators or technical personnel engaged in the posts of research,teaching and administration in the fields of education, research, news, publishing, culture, art, health, sports and  other special areas;

Personnel under the intergovernmental agreements between China and foreign countries, international inter-organization agreements, economic and engineering contracts between China and other countries and personnel dispatched by well-known international academic institutions  and international science and education organizations shall have  more flexible age restriction;

Staff employed by the representative offices of international organizations in China and representatives of the representative offices of overseas  experts organizations in China;

Middle or above managers dispatched by multinational businesses; the chief representative or the representative of the resident offices  of foreign businesses in China;

Foreign managers or technical professionals employed by businesses,institutions and social organizations.

(B) Skilled talents with internationally recognized qualification certificates or in short supply.

(C) Teachers of foreign languages. Teachers of foreign  languages generally shall be engaged in the teaching of their native  languages and shall have a bachelor's degree or higher degree and  language teaching experience of at least two years. Those who have had  degrees in the field of education, language or teaching, or have acquired a qualification certificate of teaching at their own countries or a recognized international certificate of language teachings shall be exempted from the restriction on work experience.

(D) Skilled talents with qualification certificates, with an average salary income 300000 RMB or higher and personal income tax 120000 RMB or  higher.

(E) Special personnel under the relevant state regulations or for the implementation of special projects.

(F) Professionals graded 60 points or more according to the points-based system.

III. Other foreigners (Category C)

Foreigners employed to meet the demand of the domestic labor market in line  with the state policies and regulations are here by classified into Category C. This category includes:

Foreign employees in line with the relevant regulations concerning the employment of foreigners in China;

Foreigners engaged in some temporary or short-term (no longer than 90 days) posts;

Foreigners  under the quota system management, including young foreigners coming to  China for internship under intergovernmental agreements, foreign  students in line with the relevant regulations, foreign graduates from  overseas institutions of higher learning, foreigners engaged  in long range fishing and other special fields.

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(All information in this document is authentic in Chinese. English is provided for reference only. In case of any discrepancy, the Chinese version shall prevail.)

Evaluation Criteria for Foreigners Employed in China (Trial)

Pursuant to The Provisional Measures Regarding Participation in the Social Insurance Scheme by Foreigners Working in China (No. 16 Decree), which went into force on October 15, 2011, enterprises in China who employ foreigners shall apply for social insurance registration for their foreign employees with 30 days of obtainment of work permits.

Why shall I pay for social insurance?

Q: Why are foreigners working in China required to participate in social insurance?

A: First, the requirement for foreigners working outside of their home countries to participate in social insurance in their countries of employment is necessary for their host countries to fulfill their obligations under international conventions and is in line with international practices. Currently, most developed countries and some developing countries around the world afford the same treatment to foreigners working in their countries as their citizens in order to protect their social insurance benefits; these countries have passed laws mandating the participation of foreign employees in social insurance; and foreign employees are required to pay social insurance fees and are given national treatment. Chinese citizens working abroad and Chinese enterprises investing abroad have been consistently required by the laws of their host countries or regions to participate in social insurance and pay social insurance fees.

Second, with the requirement for foreigners working in China to participate in social insurance, foreign employees’ demand for social insurance will be better satisfied. Prior to the promulgation of the Social Insurance Law, some enterprises and foreigners employed by foreign organizations in China voluntarily requested to participate in China’s social insurance; their requests, however, were denied by some local social insurance service providers on the grounds of absence of applicable laws or regulations. This directly affected foreign employees’ access to social insurance benefits. The promulgation of the Social Insurance Law and the No. 16 Decree provides a legal basis for foreigners working in China to participate in social insurance. This will afford stronger protection for their social insurance benefits in China.

Who must pay?

Q: What foreigners must pay social insurance fees?

A: According to Article II of the No. 16 Decree, foreigners working in China refer to people of non-Chinese nationality who are legally employed in China and hold a Foreigner Work Permit, a Foreign Expert Certificate, a Resident Foreign Correspondents Card, or another employment certificate and a foreigner residency permit, as well as people holding a Permanent Residency Permit.

Q: Are employers of foreigners required to pay social insurance fees?

A: According to Article III of the No. 16 Decree, businesses, institutions, social organizations, privately-run non-enterprise entities, foundations, law firms, accounting firms and other organizations (hereinafter referred to as “employers”) which have been legally registered in China and recruit foreign employees, shall participate in the schemes of basic employee pension insurance, basic employee medical insurance, industrial injury insurance, unemployment insurance, and maternity insurance. The employer and the employee shall both pay social insurance fees in accordance with regulations.

Employers who have hired foreigners shall apply for social insurance registration for their foreign employees with 30 days of obtainment of work permits.

Foreigners who have been assigned by their overseas employers to work in China shall have their China-based entities apply for social insurance registration for them in accordance with the provisions in the preceding paragraph.

How shall I pay?

Q: Can I take my personal account out of China?

A: According to Article V of the No. 16 Decree, for foreigners who have left China before they reach the statutory age for collecting pension payouts, their personal social insurance accounts will be retained, and their number of years paying social insurance fees will count if they come back to China for work. If a foreigner has requested termination of his or her social insurance relationship, the sums which have been deposited into his or her personal social insurance account will be paid to him to her in full. For foreigners who have deceased, the balance of their social insurance accounts will be inherited by their legal heirs.

Q: How is the contribution to the social insurance scheme shared by the foreign employee and the employer?

A: The No. 16 decree does not specify a percentage for contribution from the foreign employee and the employer. The percentage is to be set by local governments on the basis of actual circumstances. 

Q: When shall we start paying for social insurance?

A: The No. 16 Decree will become effective at the end of the year, but insurance fees are payable from October 15. Nonpayment shall be made up.

Social Insurance[FAQ]


On January 1, 2019, China established a comprehensive and classified individual income tax system that is fairer and more reasonable than its predecessor. It has further clarified the definition of and criteria for "resident individual", adjusted and optimized the structure of tax rates, raised basic deduction levels for the income tax, set up special expense deductions, adjusted the tax reporting system, set up the credit mechanism, and introduced the anti-tax avoidance clause for individuals.

An individual who is domiciled in China, or an individual who is not domiciled in China but has resided in China for an aggregate of 183 days or more within a tax year, shall be regarded as a resident individual. Income received by a resident individual from within China or overseas shall be subject to individual income tax in accordance with laws. In addition, according to the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China, for an individual who is not domiciled within the territory of China, if the person resides within Chinese territory for 183 days or more per year for less than six consecutive years, the person shall be exempted from individual income tax for incomes derived from outside the Chinese territory and paid by entities or individuals outside the Chinese territory after filing with the competent tax authorities; if an individual is absent from China for more than 30 days in any year in which he/she resides in China for 183 days or more, the consecutive years when he/she has resided in China for 183 days or more shall be counted anew.

An individual who is not domiciled in China and does not reside in China, or an individual who is not domiciled in China but has resided in China for less than an accumulated 183 days within a tax year, shall be regarded as a nonresident individual. Income received by a non-resident individual from within China shall be subject to individual income tax in accordance with laws. According to the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China, for an individual who is not domiciled within the Chinese territory, if he/she has resided within China for no more than 90 days in a tax year, his/her income that is derived within the territory of China and paid by an employer outside the Chinese territory but not borne by the employer's institutions or establishments within the territory of China shall be exempted from individual income tax.

The individual income tax year begins on January 1 and ends on December 31 of the Gregorian calendar. For comprehensive income in excess of the specified amounts, seven-level progressive tax rates ranging from 3% to 45% shall apply; for income from business operation in excess of the specified amounts, five-level progressive tax rates ranging from 5% to 35% shall apply; for income from interest, dividends or bonuses, income from leasing of assets, income from transfer of assets, and incidental income, a flat tax rate of 20% shall apply. (A lower tax rate agreed upon or tax exemption under applicable tax treaties, if any, shall be enforced).

For foreign nationals, the following categories of income are temporarily exempted from the individual income tax: (1) dividends and bonuses obtained from foreign-invested enterprises; (2) wages and salaries that are paid to foreign experts in accordance with relevant regulations of China; (3) foreign persons who qualify as resident individuals may apply for tax exemptions on housing subsidies, language training fees, child education expenses, etc; or, they may opt to enjoy special expense deductions from the individual income tax from January 1, 2019, to December 31, 2021. Regarding item (3), once a foreign national chooses one or the other, he/she may not change that decision within the tax year. On December 31, 2021, the Announcement of the Ministry of Finance and the State Taxation Administration on Continuing the Implementation of Relevant Preferential Individual Income Tax Policies Including Allowances and Subsidies for Foreign Individuals (Announcement No. 43 [2021] of the Ministry of Finance and the State Taxation Administration) was released, stipulating that the validity period of preferential policies for foreign individuals such as allowances and subsidies will be extended to December 31, 2023.

Individual Income Tax


On the whole, China adopts a standard system of eight-hour workdays and 40-hour work weeks.

If the standard system cannot be implemented due to limitations resulting from the nature of the work or the characteristics of production, systems of irregular working hours and comprehensive working hour calculation are permissible upon approval.

Employers shall ensure that their employed laborers have at least one day off every week. To meet the needs of production and operation, employers are allowed to extend their employees' working hours following consultation with the trade union and with the employee.

The extended working time is generally not to exceed one hour per day; if employers need to further extend working hours under special circumstances, the extended working time shall not exceed  three hours per day or 36 hours per month in total; furthermore, extended working hours are only allowable on the condition that they do not harm the health of employees. Laborers are entitled to overtime pay. If the laborer is required to extend working hours beyond the legal standard in accordance with laws, he/she shall be paid no less than 150% of the hourly wage stipulated in the labor contract; if the laborer is required to work on a rest day (usually Saturday and Sunday) in accordance with laws and compensatory leave cannot be arranged, he/she shall be paid no less than 200% of the hourly or daily wage stipulated in the labor contract; if the laborer is required to work in legal holidays in accordance with laws, he/she shall be paid no less than 300% of the hourly or daily wage stipulated in the labor contract.

Working Hours


There are 11 statutory paid holidays every year in China: New Year's Day (one day), Spring Festival (three days), Tomb-Sweeping Day (one day), Labor Day (one day), Dragon Boat Festival (one day), Mid-Autumn Festival (one day), and National Day (three days).

Laborers who have worked continuously for at least 12 months are entitled to paid annual leave. If a laborer has worked for more than one year and less than 10 years in total, he/she is entitled to five days' annual leave; if one has worked for between 10 and 20 years, he/she is entitled to 10 days' annual leave; if one has worked for a total of 20 years or longer, he/she is entitled to 15 days' annual leave. National statutory holidays, rest days, and the period during which workers are suspended from work with pay due to work-related injuries shall not be deducted from the days of annual leaves. Moreover, workers also enjoy marriage leave, bereavement leave, maternity leave, etc. in accordance with laws.

Holidays and Vacations

China's social insurance mainly includes basic endowment insurance, basic medical insurance, employment injury insurance, unemployment insurance, and maternity insurance. Foreign-invested enterprises and their employees shall pay social insurance premiums in accordance with laws to ensure that their employees may receive material assistance from the government and society in cases of old age, illness, work injury, unemployment, and childbirth. Qualified foreign-invested enterprises may set up enterprise annuities according to regulations as further efforts to better safeguard the interests of employees.

Foreign nationals employed in China shall be covered by China's social insurance in accordance with laws.

If a person employed in China is from a country that has signed bilateral or multilateral agreements on social insurance with China, his/her social insurance shall be handled in accordance with the provisions of the agreements.

Foreign-invested enterprises and their on-the-job employees shall contribute to the housing provident fund in accordance with the Regulations on the Management of Housing Provident Fund.

Social Insurance and Housing Provident Fund

Foreign-invested enterprises employing foreigners in China shall complete relevant procedures, such as work permits, for the employees in accordance with laws. Since 2017, China has introduced a unified work permit system for foreigners working in China. Foreigners working in China shall apply for relevant visas and residence permits with the Notification Letter of Foreigner's Work Permit in China and the Work Permit for Foreigners. High-end foreign talent can enjoy various favorable policies such as"notification + commitment", acceptance of application without prerequisite for certain materials, and green channels. The acceptance and approval of the permit shall be handled by relevant local administrative departments in charge of foreigner-related matters through the unified system . For relevant classification standards and processing procedures, please refer to the Notice of the State Administration of Foreign Experts Affairs on Printing and Distributing the Provisional Service Guide for Work Permits for Foreigners Working in China (Interim) (WZF [2017] No. 36).

Source: Foreign Investment Guide of the People's Republic of China (2023 Edition)

Updated on Jan. 22, 2024

Guidance 

You can obtain a work permit and work-type residence permit in accordance with regulations for working within the territory of China if you are above 18 years old, in good health, and have no criminal record.


Note: The above information is from "Welcome to China" and only for reference. 

Source: National Immigration Administration

Work Permit & Work Residence

(Promulgated jointly by the Ministry of Labor, Ministry of Public Security, Ministry of Foreign Affairs and the Ministry of Foreign Trade and Economic Cooperation of the People’s Republic of China on Jan 22, 1996)


Contents

Chapter I General Provisions

Chapter II Employment License

Chapter III Application and Approval

Chapter IV Labor Administration

Chapter V Penalty Provisions

Chapter VI Supplementary Provisions


Chapter I General Provisions

Article 1 These Rules are formulated in accordance with the provisions of the relevant laws and decrees for the purpose of strengthening the administration of employment of foreigners in China.

Article 2 The term "foreigners" in these Rules refers to the persons, who under the Nationality Law of the People's Republic of China, do not have Chinese nationality.

The term "employment of foreigners in China" in these Rules refers to acts of foreigners without permanent residence status to engage in remunerative work within Chinese territory in accordance with its laws.

Article 3 These Rules shall apply to employed foreigners within Chinese territory and their employers.

These Rules shall not apply to foreigner who enjoy diplomatic privileges and immunities employed by foreign embassies or consulates, or the offices of the United Nations and other international organizations in China.

Article 4 The labor administrative authorities of the people's government of the provinces, autonomous regions and municipalities directly under the Central Government and those at the prefecture and city level with their authorization are responsible for the administration of employment of foreigners in China.


Chapter II Employment License

Article 5 The employer shall apply for the employment permission if it intends to employ foreigners and may do so after obtaining approval and the People's Republic of China Employment License for Foreigners (hereinafter referred to as the "Employment License")

Article 6 The post to be filled by the foreigner recruited by the employer shall be the post of special need, a post that cannot be filled by any domestic candidates for the time being but violates no government regulations.

No employer shall employ foreigners to engage in commercialized entertaining performance, except for the persons qualified under Article 9 (3) of these Rules.

Article 7 Any foreigner seeking employment in China shall meet the following conditions:

(1) 18 years of age or older and in good health;

(2) with professional skills and job experience required for the work of intended employment;

(3) with no criminal record;

(4) a clearly-defined employer;

(5) with valid passport or other international travel document in lieu of the passport (hereinafter referred to as the "Travel Document")

Article 8 Foreigner seeking employment in China shall hold the Employment Visas for their entry (In case of agreement for mutual exemption of visas, the agreement shall prevail.), and may work within Chinese territory only after they obtain the Employment Permit for Foreigner (hereinafter referred to as the "Employment Permit") and the foreigner residence certificate.

Foreigners who have not been issued residence certificate (i.e. holders of F, L, C or G type visas), and those who are under study or interim programs in China and the families of holders of Employment Visas shall not work in China. In special cases, employment may be allowed when the foreigner changes his status at the public security organs with the Employment License secured by his employer in accordance with the clearance procedures, under these Rules the foreigner changes his status at the public security organs with the Employment License and receives his Employment Permit and residence certificate.

The employment in China of the spouses of the personnel of foreign embassies, consulates, representative offices of the United Nations System and other international organizations in China shall follow the Provisions of Ministry of Foreign Affairs of the People's Republic of China Concerning the Employment of the Spouses of the Personnel of Foreign Embassies, Consulates and the Representative Offices of the United Nations System in China and be handled in accordance with the clearance procedures provided for in the second paragraph of this article.

The Employment License and the Employment Permit shall be designed and prepared exclusively by the Ministry of Labor.

Article 9 Foreigners may be exempted from the Employment License and Employment Permit when they meet any of the following conditions:

(1) foreign professional technical and managerial personnel employed directly by the Chinese government or those with senior technical titles or credentials of special skills recognized by their home or international technical authorities or professional associations to be employed by Chinese government organs and institutions and foreigners holding Foreign Expert Certificate issued by China's Bureau of Foreign Expert Affairs;

(2) foreign workers with special skills who work in offshore petroleum operations without the need to go ashore for employment and hold "Work Permit for Foreign Personnel Engaged in the Offshore Petroleum Operations in the People's Republic of China";

(3) foreigner who conduct commercialized entertaining performance with the approval of the Ministry of Culture and hold "Permit for Temporary Commercialized Performance".

Article 10 Foreigners may be exempted from the Employment License and may apply directly for the Employment Permit by presenting their Employment Visas and relevant papers after their entry when they meet any of the following conditions:

(1) foreigners employed in China under agreements or accords entered into by the Chinese government with foreign governments or international organizations for the implementation of Sino-foreign projects of cooperation and exchange;

(2) chief representatives and representative of the permanent offices of foreign enterprises in China.


Chapter III Application and Approval

Article 11 The employer intending to employ a foreigner shall fill out the Application Form for the Employment for Foreigners (hereinafter referred to as the "Application Form") and submit it to its competent trade authorities at the same level as the labor administrative authorities together with the following documentation:

(1) the curriculum vitae of the foreigner to be employed;

(2) the letter of intention for employment;

(3) the report of reasons for employment;

(4) the credentials of the foreigner required for the performance of the job;

(5) the health certificate of the foreigner to be employed;

(6) other documents required by regulations.

The competent trade authorities shall examine and approve the application in accordance with Articles 6 and 7 of these Rules and relevant laws and decrees.

Article 12 After the approval by the competent trade authorities, the employer shall take the Application Form to the labor administrative authorities of the province, autonomous region or municipality directly under the Central Government or the labor administrative authorities at the prefecture and city level where the said employer is located for examination and clearance. The labor administration authorities described above shall designate a special body (hereinafter referred to as the "Certificate Office") to take up the responsibility of issuing the Employment License. The Certificate Office should take into consideration of the opinions of the competent trade authorities and the demand and supply of labor market, and issue the Employment License to the employer after examination and clearance.

Article 13 Employers at the central level or those without the competent trade authorities may submit their application directly to the Certificate Office of the labor administrative authorities for the Employment Permit.

The examination and approval by the competent trade authorities is not required for foreign-funded enterprises to employ foreigners, and such enterprise may submit their applications directly to the Certificate Office of the labor administrative authorities for the Employment License, bringing with them the contract, articles of association, certificate of approval, business license and the documentation referred to in Article 11 of these Rules.

Article 14 Employers with permission to employ foreigners shall not send the Employment License nor the letter of visa notification directly to the foreigners to be employed, and they must be sent by the authorized unit.

Article 15 Foreigner with permission to work in China should apply for Employment Visas at the Chinese embassies, consulates and visa offices, bringing with them the Employment License issued by the Ministry of Labor, the letter or telex of visa notification sent by the authorized unit and the valid passport or Travel Document.

Personnel referred to in Article 9 (1) of these Rules should apply for the Employment Visas by presenting their letter or telex of visa notification by authorized unit; personnel referred to in Article 9 (2) should apply for the Employment Visas by presenting their letter or telex of visa notification issued by the China National Offshore Oil Corporation; personnel referred to in Article 9 (3) should apply for the Employment Visas by presenting their letter or telex of visa notification issued by the foreign affairs office under the people's government of provinces, autonomous regions or municipalities directly under the Central Government and the relevant documents of approval of the Ministry of Culture (addressed to the Chinese embassies, consulates or visa offices).

Personnel referred to in Article 10 (1) of these Rules should apply for the Employment Visas by presenting their letter or telex of visa notification by authorized unit and the documentation on projects of cooperation and exchange; personnel refereed to in Article 10 (2) should apply for the Employment Visas by presenting their letter or telex of visa notification by the authorized unit and the registration certification issued by the administrative authorities of industry and commerce.

Article 16 The employer should, within fifteen days after the entry of the employed foreigner, take to the original Certificate Office the Employment License, the labor contract with the said foreigner and his passport or Travel Document to receive his Employment Permit while filling out the Foreigner Employment Registration Form.

The Employment Permit shall be effective only within the area specified by the Certificate Office.

Article 17 Foreigners who received their Employment Permit should, within thirty days after their entry, apply for the residence certificate with the public security organs bringing with them their Employment Permit. The term of validity of the residence certificate may be determined in accordance with the term of validity of the Employment Permit.


Chapter IV Labor Administration

Article 18 The employer and its foreign employee should, in accordance with law, conclude a labor contract, the term of which shall not exceed five years. Such contract may be renewed upon expiration after the completion of clearance process in accordance with Article 19 of these Rules.

Article 19 The Employment Permit of the employed foreigner shall cease to be effective upon the expiration of the term of the labor contract between the foreigner and his employer. If renewal is required, the employer should, within thirty days prior to the expiration of the contract, submit an application to the labor administrative authorities for the extension of term of employment, and after approval is obtained, proceed to go through formalities for the extension of the Employment Permit.

Article 20 The foreign employee should, within ten days after obtaining the approval for extension of his term of employment in China or the change of his employment location or his employer, go through formalities for the extension or change of his residence certificate at the local public security organs.

Article 21 After the termination of the labor contract between the foreign employee and his employer, the employer should promptly report it to the labor and public security authorities, return the Employment Permit and the residence certificate of the said foreigner, and go through formalities for his exit from China.

Article 22 The wage paid to the foreign employee by the employer shall not be lower than the minimum wage in the locality.

Article 23 The working hours, rest and vacation, work safety and hygiene as well as the social security of the foreign employees in China shall follow the relevant provisions of the state.

Article 24 The employer of the foreign employee in China shall be the same as specified in his Employment License.

When the foreigner switches employers within the area designated by the Certificate Office but stays in a job of the same nature, the change must be approved by the original Certificate Office and recorded in his Employment Permit.

If the foreigner is to be employed outside the area designated by the Certificate Office or switches employer within original designated area while taking up jobs of a different nature, he must go through formalities for a new Employment License.

Article 25 For the foreigner whose residence status is revoked by public security organs due to his violation of Chinese law, his labor contract should be terminated by his employer and his Employment Permit be withdrawn by the labor administrative authorities.

Article 26 Should the labor disputes arise between the employer and its foreign employee, they should be handled in accordance with the Labor Law of the People’s Republic of China and the Regulations of the People’s Republic of China on Settlement of Labor Disputes in Enterprises.

Article 27 The labor administrative authorities shall conduct an annual inspection of the Employment Permit. Within thirty days prior to the end of every year of employment of the foreigner, the employer should go through formalities of the annual inspection at the Certificate Office of the labor administrative authorities. The Employment Permit shall automatically cease to be effective when the deadline is passed.

In case of loss or damage of the Employment Permit during the term of his employment in China, the foreigner should promptly report it to the original Certificate Office and go through formalities for the issuance of the Employment Permit.


Chapter V Penalty Provisions

Article 28 Violation of theses Rules, i.e. foreigners who work without the Employment Permit or employers which hire foreigners without the Employment License, shall be handled by the public security organs in accordance with Article 44 of the Rules Governing the Implementation of the Law of the People's Republic of China on the Entry and Exit of Aliens.

Article 29 For foreigners who refuse to have their Employment Permit inspected by the labor administrative authorities, change their employers and professions at will or extend their term of employment without permission, the labor administrative authorities shall withdraw their Employment Permit and recommend that their residence status be canceled by the public security organs. In case of deportation, the costs and expenses shall be borne by the said foreigners or their employers.

Article 30 For foreigners and employers who forge, alter, falsely use, transfer, buy and sell the Employment Permit and the Employment License, the labor administrative authorities shall take over the Employment Permit and the Employment License in question, confiscate the illegal proceeds and impose a fine between ten thousand and one hundred thousand yuan. In serious cases which constitute a crime, their criminal responsibility of the perpetrators shall be looked into by the judicial authorities.

Article 31 In case of abuse of power, illegal collection of fees, and fraudulent practices on the part of official personnel of the Certificate Office or other departments, they shall be investigated in accordance with the law for their criminal responsibility if crimes are committed, or they shall be subject to administrative disciplinary measures if the cases do not constitute a crime.


Chapter VI Supplementary Provisions

Article 32 The employment in the mainland of the residents of Taiwan, Hong Kong and Macao of China shall follow the Rules for the Administration of the Employment in the Mainland of the Residents of Taiwan, Hong Kong and Macao.

Article 33 These Rules do not apply to the employment of foreigners in China's Taiwan, Hong Kong and Macao.

Article 34 Individual economic organizations and private citizens are prohibited from employing foreigners.

Article 35 The labor administrative authorities of the provinces, autonomous regions and municipalities directly under the Central Government may formulate their own rules for implementation of these Rules in conjunction with the public security and relevant authorities in the locality, and report it to the Ministry of Labor, Ministry of Public Security, Ministry of Foreign Affairs and the Ministry of Foreign Trade and Economic Cooperation for putting on record.

Article 36 The Ministry of Labor shall be responsible for the interpretation of these Rules.

Article 37 These Rules shall enter into force as of 1 May 1996. The Provisions Concerning the Employment in China of the Foreigners Who Have Not Yet Obtained Residence Certificate and Foreigners Who Study in China jointly promulgated by the former Ministry of Labor and Personnel and the Ministry of Public Security on 5 October 1987 shall be annulled simultaneously.


Notice: This English version is only for reference. To learn more, please refer to the authoritative Chinese version.

Source: http://english.www.gov.cn/services/work_in_china/2018/08/02/content_281476245886934.htm

Rules for the Administration of Employment of Foreigners in China

In the case of labor dispute, you may call 12333 ( National Public Benefits Service ) or seek assistance from the Ministry of Human Resources and Social Security (MOHRSS).


Foreigners who are illegally employed are not protected by the Chinese Labor Law, especially from protection against dismissal.


Note: The above information is from “Welcome to China” and  only for reference.


Source: National Immigration Administration Updated on Nov.10, 2022


Labor Disputes