China

Last updated on July 28th, 2022

Country Overview

Currency  

CNY 

Payroll cycle 

Monthly

Employer taxes  

3% - 45% depending on income level

Minimum wage  

1,540 CNY to 2,690 CNY per month, varies across different regions

Working hours  

40 hours per week, maximum 44 hours per week, with overtime paid for additional hours (maximum 36 hours per month)

Latest HR Statutory Updates

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


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