China

Last updated on December 1st, 2022

Country Overview

Currency  

CNY 

Payroll cycle 

Monthly, 13th salary paid on Lunar New Year 

Employer taxes  

39.50% - 41.20% 

Minimum wage  

2,200 CNY to 2,590 CNY per month

Working hours  

40 hours per week, 45 maximum 

Latest HR 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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