China

NOVEMBER 2024

• Yunnan Province (云南省) – Special Provisions on Labor Protections for Female Employees

• Public Holiday 2025 & Amendment of Public Holiday Schedule

OCTOBER 2024

• China Announces Gradual Retirement Age Delay and Pension Contribution Reforms Effective January 1, 2025

• Zhejiang Province (浙江省) – Marriage Leaves Extended

SEPTEMBER 2024

• Kunming (昆明市) – Change of Minimum Wages 2024

• Zhenjiang (镇江市) – Change of Housing Fund Tax Exemption Base 2024

• Kunming (昆明市) – Change of Minimum Wages 2024

• Zhenjiang (镇江市) – Change of Housing Fund Tax Exemption Base 2024

AUGUST 2024

• Changsha (长沙市) – Change of Minimum Wages 2024

• Shaoxing (绍兴市) – Change of Severance Pay Tax Exemption Amount 2024

• Shaoxing (绍兴市), Dezhou (德州市), Tangshan (唐山市), Shanghai (上海市), Guangzhou (广州市), Tianjin (天津市), & Kunshan (昆山市) - Change of Housing Fund Tax Exemption Base 2024 (Final)

• Tangshan (唐山市) & Kunshan (昆山市) – Change of Severance Pay Tax Exemption Amount 2024 (Final)

• Dezhou (德州市), Guangzhou (广州市), Tianjin (天津市), & Shanghai (上海市) – Change of Severance Pay Tax Exemption Amount 2024

• Shanghai (上海市), Beijing (北京市), & Shaoxing (绍兴市) - Change of Housing Fund Tax Exemption Base 2024

JULY 2024

• Beijing (北京市) – Change of Severance Pay Tax Exemption Amount 2024

• Tangshan (唐山市) – Change of Severance Pay Tax Exemption Amount 2024

• Kunshan (昆山市) – Change of Severance Pay Tax Exemption Amount 2024

• Tianjin (天津市) - Change of Housing Fund Tax Exemption Base 2024

• Guangzhou (广州市) - Change of Housing Fund Tax Exemption Base 2024

• Kunshan (昆山市) - Change of Housing Fund Tax Exemption Base 2024

• Dezhou (德州市) - Change of Housing Fund Tax Exemption Base 2024

• Tangshan (唐山市) - Change of Housing Fund Tax Exemption Base 2024

• Chengdu (成都市) - Change of Housing Fund Tax Exemption Base 2024

• Chengdu (成都市) – Change of Severance Pay Tax Exemption Amount 2024

• Beijing (北京市) – Change of Severance Pay Tax Exemption Amount 2024 (Final)

JUNE 2024

• Harbin (哈尔滨市) - Changes of Minimum Wages 2024

• Hangzhou (杭州市) - Changes of Minimum Wages 2024 (Final)

APRIL 2024

• Dalian (大连市) - Changes of Minimum Wages 2024

• Shenyang (沈阳市) - Changes of Minimum Wages 2024

FEBRUARY 2024

• Zhenjiang (镇江市）- Change of Severance Pay Tax Exemption Amount 2024

• Nanchang (南昌市）- Changes of Minimum Wages 2024

JANUARY 2024

Changes of Minimum Wages:

• Wuhan (武汉市）

• Zhengzhou (郑州市)

• Changzhou (常州市)

• Jiangyin (江阴市)

• Kunshan (昆山市)

• Nanjing (南京市)

• Wuxi (无锡市)

• Zhenjiang (镇江市)

• Hangzhou (杭州市)

• Shaoxing (绍兴市)

• Shangyu (上虞市)

NOVEMBER 2023

• Nanning (南宁市) - Changes of Minimum Wages 2023

• Shijiazhuang (石家庄市) - Change of Housing Fund Base Exemption 2023 (Revised)

OCTOBER 2023

Changes of Minimum Wages

• Dezhou (德州市)

• Jinan (济南市)

• Kunming (昆明市)

• Qingdao (青岛市)

• Tianjin (天津市)

SEPTEMBER 2023

• Beijing (北京市) - Changes of Minimum Wages 2023

• Kunming (昆明市) - Change of Housing Fund Base Exemption 2023 (Revised)

• Zhenjiang (镇江市) - Change of Housing Fund Base Exemption 2023 (Revised)

• Changes of Special Additional Deduction Standards for Individual Income Tax (个人所得税有关专项附加扣除标准)

AUGUST 2023

• Extension of the Policy of Annual (One-Off) Bonus Tax (全年一次性奖金个人所得税政策)

• Extension of the Policy of Tax Incentives on Equity Incentive of Listed Companies (上市公司股权激励单独计税优惠政策)

• Extension of the Policy of Tax Related to Allowances and Subsidies for Foreign Individuals (外籍个人有关津补贴个人所得税政策)

Change of Severance Pay Tax Exemption Amount

• Shaoxing (绍兴市)

Change of Housing Fund Base Tax Exemption

• Zhenjiang (镇江市)

• Shaoxing (绍兴市)

• Harbin (哈尔滨市)

• Shangyu (上虞市)

• Shijiazhuang (石家庄市)

• Beijing (北京市)

• Hefei (合肥市)

• Tangshan (唐山市)

• Zhengzhou (郑州市)

JULY 2023

• Shanghai (上海市) - Changes of Minimum Wages 2023

Change of Severance Pay Tax Exemption

• Shanghai (上海市)

• Chengdu (成都市)

• Guangzhou (广州市)

Change of Housing Fund Base Tax Exemption

• Nanjing (南京市)

• Changsha (长沙市)

• Kunshan (昆山市)

• Chengdu (成都市)

• Tianjin (天津市)

• Nanning (南宁市)

• Kunming (昆明市)

• Guangzhou (广州市)

• Fuzhou (福州市)

• Changzhou (常州市)

• Chongqing (重庆市)

• Dalian (大连市)

• Foshan (佛山市)

• Shanghai (上海市)

• Shenyang (沈阳市)

• Wuhan (武汉市)

• Wuxi (无锡市)

JUNE 2023

Change of Severance Pay Tax Exemption

• Beijing (北京市)

• Dezhou (德州市)

• Kunshan (昆山市)

• Tangshan (唐山市)

Change of Housing Fund Base Tax Exemption

• Jinan (济南市)

• Nanchang (南昌市)

• Dezhou (德州市)

• Qingdao (青岛市)

MAY 2023

• Xian (西安市) - Changes of Minimum Wages 2023

APRIL 2023

• No Statutory Updates

MARCH 2023

• Taiyuan (太原市) - Changes of Minimum Wages 2023

FEBRUARY 2023

• Hefei (合肥市) - Changes of Minimum Wages 2023

JANUARY 2023

• Extension of the Policy of Tax Incentives on Equity Incentive of Listed Companies (上市公司股权激励单独计税优惠政策)

• Shijiazhuang (石家庄市) - Changes of Minimum Wages 2023

• Tangshan (唐山市) - Changes of Minimum Wages 2023

DECEMBER 2022

• No Statutory Updates

NOVEMBER 2022

• Private Pension (个人养老金) Tax Incentive for Multiple Cities

OCTOBER 2022

• No Statutory Updates

SEPTEMBER 2022

Changes of Minimum Wages 2022

• Kunming(昆明市)

Change of Severance Pay Tax Exemption

• Shangyu (上虞市)

AUGUST 2022

Change of Severance Pay Tax Exemption

• Kunshan (昆山市)

• Tangshan (唐山市)

Change of Housing Fund Base Tax Exemption

• Nanjing (南京市)

• Beijing (北京市)

• Tangshan (唐山市)

• Shaoxing (绍兴市)

• Zhenjiang (镇江市)

• Ningde (宁德市)

JULY 2022

Change of Severance Pay Tax Exemption

• Dezhou (德州市)

• Shanghai (上海市)

• Guangzhou (广州市)

• Chengdu (成都市)

• Beijing (北京市)

Change of Housing Fund Base Tax Exemption

• Kunshan (昆山市)

• Shijiazhuang (石家庄市)

• Zhengzhou (郑州市)

• Foshan (佛山市)

• Wuxi (无锡市)

• Nanchang (南昌市)

• Dalian(大连市)

• Tianjin (天津市)

• Hefei (合肥市)

• Fuzhou (福州市)

• Chongqing (重庆市)

• Shenyang (沈阳市)

• Shanghai (上海市)

• Dezhou (德州市)

• Changsha (长沙市)

• Chengdu (成都市)

• Wuhan (武汉市)

• Changzhou (常州市)

JUNE 2022

Change of Housing Fund Base Tax Exemption

• Qingdao(青岛市)

• Jinan (济南市)

• Kunming (昆明市)

• Harbin (哈尔滨市)

• Guangzhou(广州市)

• Shenzhen (深圳市)

• Nanning (南宁市)

Change of Minimum Wages

• Chengdu（成都市）

MAY 2022

• High Temperature Allowance Rule Change

  • Xu Zhou (徐州)

  • Zhu Hai (珠海)

• Social Insurance and Social Housing Contribution Rule Change

  • Xu Zhou (徐州)

APRIL 2022

• Personal income tax relief for parents of children under 3

• Social Medical Insurance Contribution Rounding Rule Change

  • Ningbo (宁波)

• Change of Minimum Wages

  • Changsha (长沙)

  • Xiamen (厦门)

• Change of Maternity Leave in China

  • Wuxi (无锡）

  • Nanjing (南京)

  • Suzhou (苏州）

  • Changzhou (常州)

  • Kunshan (昆山)

• Change of Paternity Leave in China

  • Wuxi (无锡）

  • Nanjing (南京)

  • Suzhou (苏州）

  • Changzhou (常州)

  • Kunshan (昆山)

  • Zhenjiang (镇江)

• Child Care Leave in China

  • Wuxi (无锡）

  • Nanjing (南京)

  • Suzhou (苏州）

  • Changzhou (常州)

  • Kunshan (昆山)

• Elderly Care Leave

  • Wuxi (无锡）

  • Nanjing (南京)

  • Suzhou (苏州）

  • Changzhou (常州)

  • Kunshan (昆山)

MARCH 2022

• Fuzhou (福州)- Changes of Minimum Wages 2022

FEBRUARY 2022

• Elderly Care Leave

• Social Pension Insurance Contribution Rate and rule changes

  • Hangzhou (杭州)

• Elderly Care Leave Update No.2

JANUARY 2022

• Changes of Minimum Wages 2021

  • Hefei (合肥)

• Social Insurance Contribution Rounding Rule Change

  • Taiyuan (太原)

• Change of Maternity Leave and Child Care Leave

  • Chengdu (成都)

  • Shenzhen (深圳)

  • Foshan (佛山)

  • Hangzhou (杭州)

  • Chongqing (重庆)

  • Jinan (济南)

  • Qingdao (青岛)

  • Dezhou (德州)

  • Shenyang (沈阳)

  • Wuhan (武汉)

  • Hefei (合肥)

  • Fuzhou (福州)

  • Nanchang (南昌)

  • Zhengzhou (郑州)

  • Kunming (昆明)

  • Nanning (南宁)

  • Chengdu（成都市）

  • Hangzhou (杭州市)

  • Shenzhen (深圳)

  • Foshan (佛山)

  • Chongqing (重庆)

  • Changsha (长沙)

  • Shenyang（沈阳）

  • Wuhan（武汉）

  • Hefei（合肥）

  • Fuzhou（福州）

  • Nanchang（南昌）

  • Zhengzhou (郑州)

DECEMBER 2021

• Changes in Annual Bonus Taxation

• Shanghai (上海) – Change of Maternity Leave and Child Care Leave

NOVEMBER 2021

• Zhenjiang (镇江) – Change of Severance Pay Tax Exemption Capping Amount 2021

• Zhenjiang (镇江)- Changes of Housing Fund Base Exemption 2021

• Shenyang (沈阳) – Changes of Minimum Wages 2021

• Dalian (大连) – Changes of Minimum Wages 2021

OCTOBER 2021

• Wenzhou (温州) – Changes of Minimum Wages 2021

• Taiyuan (太原) – Changes of Minimum Wages 2021

• Dezhou (德州) – Changes of Minimum Wages 2021

• Qingdao (青岛) – Changes of Minimum Wages 2021

• Jinan (济南) – Changes of Minimum Wages 2021

SEPTEMBER 2021

• Nantong (南通) – Social Insurance Contribution Rounding Rule Change

• Changsha（长沙) – Housing Fund Contribution Rounding Rule Change

• Zhenjiang (镇江) – Change of Severance Pay Tax Exemption Capping Amount 2021

• Zhenjiang (镇江)- Changes of Housing Fund Base Exemption 2021

• Hangzhou (杭州) – Changes of Minimum Wages 2021

AUGUST 2021

• Dezhou (德州) – Change of Severance Pay Tax Exemption Capping Amount 2021

• Beijing (北京) – Change of Severance Pay Tax Exemption Capping Amount 2021

• Kunming (昆明) – Changes of Housing Fund Base Exemption 2021

• Nanchang (南昌) – Changes of Housing Fund Base Exemption 2021

• Qingdao (青岛) – Changes of Housing Fund Base Exemption 2021

• Shanghai (上海市) – Changes of Housing Fund Base Exemption 2021

• Foshan (佛山) – Changes of Housing Fund Base Exemption 2021

• Shaoxing (绍兴) – Change of Severance Pay Tax Exemption Capping Amount 2021

• Changsha (长沙)- Changes of Housing Fund Base Exemption 2021

• Fuzhou (福州) – Changes of Housing Fund Base Exemption 2021

• Nanjing (南京) – Changes of Housing Fund Base Exemption 2021

• Quanzhou (泉州) – Changes of Housing Fund Base Exemption 2021

• Wenzhou (温州) – Changes of Housing Fund Base Exemption 2021

• Urumqi (乌鲁木齐) – Changes of Housing Fund Base Exemption 2021

• Xian (西安) – Changes of Housing Fund Base Exemption 2021

• Hefei (合肥) – Changes of Housing Fund Base Exemption 2021

• Taiyuan (太原) – Changes of Housing Fund Base Exemption 2021

• Zhengzhou (郑州) – Changes of Housing Fund Base Exemption 2021

• Dezhou (德州) – Changes of Housing Fund Base Exemption 2021

• Taizhou (太州) – Changes of Housing Fund Base Exemption 2021

• Wuhan(武汉) – Changes of Minimum Wages 2021

• Kunshan(昆山) – Changes of Minimum Wages 2021

• Yangzhou(扬州) – Changes of Minimum Wages 2021

• Shaoxing(绍兴) – Changes of Minimum Wages 2021

• Changzhou(常州) – Changes of Minimum Wages 2021

• Nanjing(南京) – Changes of Minimum Wages 2021

• Wuxi(无锡) – Changes of Minimum Wages 2021

• Suzhou(苏州) – Changes of Minimum Wages 2021

• Zhenjiang(镇江) – Changes of Minimum Wages 2021

• Taizhou (台州) – Changes of Minimum Wages 2021

• Xuzhou (徐州) – Changes of Minimum Wages 2021

• Shangyu(上虞) – Changes of Minimum Wages 2021

• Changzhou (常州)- Changes of Housing Fund Base Exemption 2021

• Xiamen（厦门) – Housing Fund Contribution Rounding Rule Change

• Taizhou（台州) – Housing Fund Contribution Rounding Rule Change

• Ningbo (宁波) – Housing Fund Contribution Rounding Rule Change

• Wenzhou (温州) – Housing Fund Contribution Rounding Rule Change

JULY 2021

• Harbin (哈尔滨) – Minimum Wage Increase in 2021

• Tianjin (天津) – Minimum Wage Increase in 2021

• Nanchang (南昌) – Minimum Wage Increase in 2021

• Xian (西安) – Minimum Wage Increase in 2021

• Chengdu (成都) – Change of Severance Pay Tax Exemption Capping Amount 2021

• Chengdu (成都) – Change of Housing Fund Tax Exemption Base 2021

• Shanghai (上海市)- Change of Severance Pay Tax Exemption Amount 2021

• Guangzhou (广州市)- Change of Severance Pay Tax Exemption Amount 2021

• Tangshan (唐山)- Change of Severance Pay Tax Exemption Amount 2021

• Shanghai (上海) – Change in Minimum Wage 2021

• Hangzhou (杭州) -Notice on Changes in the declaration of Social Security Data in the Hangzhou Tax System

• Jinhua (金华) – Change of Housing Fund Tax Exemption Base 2021

• Shijiazhuang (石家庄) – Change of Housing Fund Tax Exemption Base 2021

• Xiamen (厦门) – Change of Housing Fund Tax Exemption Base 2021

• Nanning (南宁市) – Changes of Housing Fund Base Exemption 2021

• Jinan (济南)- Changes of Housing Fund Base Exemption 2021

• Chongqing(重庆市) – Changes of Housing Fund Base Exemption 2021

• Ürümqi (乌鲁木齐) – Changes of Minimum Wages 2021

JUNE 2021

• Beijing (北京) – Change in Minimum Wage 2021

• Shaoxing (绍兴) – Social Housing Fund Capping (tax exemption) 2021

• Guangzhou (广州市) – Change of Housing Fund Tax Exemption Base 2021

MAY 2021

• No Recent Statutory Updates

APRIL 2021

• No Statutory Updates

MARCH 2021

• WZ Social Housing Contribution Rule

• TY Social Pension Calculation Rounding Rule

FEBRUARY 2021

• No Statutory Updates

JANUARY 2021

• Change of One Child Allowance(Revise)

• Change of One Child Allowance

DECEMBER 2020

• Regarding Further Simplifying and Optimizing Individual Income Tax(IIT) Prepayments by Some Taxpayers

• Kunshan (昆山市)- Change of Severance Pay Tax Exemption Amount 2020

• China’s public holidays for Year 2021

NOVEMBER 2020

• No Statutory Updates

OCTOBER 2020

• No Statutory Updates

SEPTEMBER 2020

• The calculation of overtime wages during the Mid-Autumn Festival holiday and National day

• Jiaxing (嘉兴市) – Change of Housing Fund Tax Exemption Base 2020

• Taiyuan(太原市) – Change of Housing Fund Tax Exemption Base 2020

AUGUST 2020

• Change of Housing Fund Tax Exemption Base 2020 in Multiple City of China

• Change of Housing Fund Tax Exemption Base 2020 in Multiple City of China (Part 2)

• Announcement and Policy Interpretation on Adjusting the Methods of Withholding Individual Income Tax

• Chengdu(成都市)- Change of Housing Fund Tax Exemption Base 2020

• TianJin (天津) – High Temperature Allowance 2020

• Change of Housing Fund Tax Exemption Base 2020 in Multiple Cities in China (Part 3)

• Change of Housing Fund Tax Exemption Base 2020 in Multiple Cities in China (Part 4)

JULY 2020

• Chengdu (成都市)- Change of Severance Pay Tax Exemption Amount 2020

• Shanghai (上海市)- Change of Severance Pay Tax Exemption Amount 2020

• Guangzhou (广州市)- Change of Severance Pay Tax Exemption Amount 2020

• Beijing (北京市)- Change of Severance Pay Tax Exemption Amount 2020

• Foshan (佛山市) – Change of Housing Fund Tax Exemption Base 2020

• Wuhan (武汉市) – Change of Housing Fund Tax Exemption Base 2020

• Zhongshan (中山市) – Change of Housing Fund Tax Exemption Base 2020

• Dalian (大连市) – Change of Housing Fund Tax Exemption Base 2020

• Guangzhou (广州市) – Change of Housing Fund Tax Exemption Base 2020

• Shangyu (上虞市) – Change of Housing Fund Tax Exemption Base 2020

• Zhongshan (中山市) – Change of Housing Fund Tax Exemption Base 2020(Revised)

• Guangzhou(广州市)- Change of Severance Pay Tax Exemption Amount 2020 (Revised)

• Harbin (哈尔滨市) – Change of Housing Fund Tax Exemption Base 2020

• Wuxi (无锡市) – Change of Housing Fund Tax Exemption Base 2020

• Changes in Minimum Wage 2020 for All States in China

JUNE 2020

• No Statutory Updates

MAY 2020

• Jinan （济南）– Changes of Housing Fund Contribution Upper Capping April-June 2020

• Quzhou- Changes of Housing Fund Contribution Capping 2020

• Zhuzhou- Changes of Housing Fund Contribution Capping 2020

APRIL 2020

• Chongqing(重庆市)- Change in Pension, Unemployment, Work Injury social insurance contribution rate

• Changchun(长春市)- Change in Pension, Unemployment, Work Injury and medical social insurance contribution rate

MARCH 2020

• Change in Shanghai statistic system reporting method

FEBRUARY 2020

• Harbin (哈尔滨) – Changes of Social Insurance Contribution Capping for Pension, & Maternity 2020

JANUARY 2020

• Hefei (合肥市) – Change in medical and maternity insurance contribution rate

• Taizhou (台州) – Change in medical and maternity insurance contribution rate

• Kunshan （昆山） – Change in the Social Insurance Contribution Capping 2020

• Chengdu （成都） – Change in Social Insurance Contribution Lower Capping for Pension 2020

• Chengdu （成都） – Change in medical and critical illness insurance contribution rate 2020

• Shaoxing （绍兴） – Changes of Social Insurance contribution rate for medical & maternity insurance

• Changsha (长沙市) – Maternity contribution rate will be combined with the medical contribution rate

• Shenyang (沈阳) – Change in Housing Fund Contribution Capping 2020