Employee benefitsin China (mainland)

In Guangzhou, the ordinary employee medical-insurance rate is 6% employer and 2% employee. The employer also pays 0.85% maternity insurance on the medical contribution basis, making its combined medical and maternity rate 6.85%; the employee pays no separate maternity contribution. The temporary reduction of the employer medical rate to 4.5% ended on 31 December 2025. Individually insured flexible workers have a separate 8% medical rate.

The employee contribution basis is personal wage income, while the employer uses the covered workforce’s contribution wages. The local minimum and maximum are 60% and 300% of the city’s average monthly wage for all urban-unit employees two years previously. This is a different reference population and period from the pension and housing-fund bases. The large-medical-cost subsidy is financed from the basic medical fund, with no additional employer or employee contribution under this rule. The funding notice remains effective through 31 December 2026.

Jining’s 2026 employee medical-insurance schedule sets first-admission deductibles of Chinese yuan (CNY) 300 at primary, CNY 500 at secondary and CNY 600 at tertiary hospitals. The second admission’s deductible is halved within the year; no further deductible applies from the third admission. Malignant-tumour patients pay one deductible, and psychiatric admissions have none. Above the deductible, eligible active-employee inpatient costs are paid at 90%, 85% and 85% for the three hospital levels. Retired-person rates are 95%, 90% and 90%.

The annual basic medical-fund payment ceiling is CNY 200,000. Large medical-expense assistance pays covered costs at 90%, with a CNY 500,000 annual ceiling. Separately qualifying costs within the provincial serious-illness scheme have a CNY 20,000 threshold, an 80% payment rate and a CNY 400,000 ceiling. These are separate layers with their own eligible-cost rules, not a promise to reimburse every bill or an instruction simply to add all ceilings.

The local schedule also enhances fund payment for specified inpatient traditional Chinese medicine, including eligible decoction pieces, treatment techniques and approved therapeutic preparations. Admission to a traditional Chinese medicine institution reduces the deductible by CNY 100. Qualifying purely traditional treatment has its specified reduced deductible and payment schedule. The actual provider and treatment classification must be established before applying an enhancement.

In Jining, Shandong, the 2026 employee medical-insurance schedule reimburses eligible ordinary outpatient costs above the annual deductible and within the applicable limit. For active employees, the fund pays 80% at primary and lower-level designated providers, 70% at secondary providers and 60% at tertiary providers. The corresponding retired-person rates are 85%, 75% and 65%. Annual deductibles for those provider levels are Chinese yuan (CNY) 100, CNY 200 and CNY 300, calculated cumulatively across levels.

The basic fund’s annual payment limit is CNY 3,500 for active employees and CNY 4,500 for retirees. Large medical-expense assistance provides a further annual payment limit of CNY 1,000 for covered costs above the basic fund’s ordinary outpatient limit. Only eligible costs and the specified local pathway count. This local schedule illustrates why a single national medical reimbursement percentage would misstate the benefit.

Employees participate in basic medical insurance, a social insurance scheme that reimburses eligible healthcare costs. Benefits commonly distinguish hospital care, outpatient appointments and medicines, with local rules setting reimbursement, designated providers and personal costs. Social cover is distinct from an employer’s supplementary private policy.

Foreign employees legally working in China generally participate too. A social security agreement may exempt particular contributions for eligible assignments; having overseas insurance alone does not create an exemption. In Shanghai, employers register foreign employees within 30 days of receiving their employment documents. Reimbursement depends on the applicable drug, medical-consumable and medical-service catalogues. Eligible traditional Chinese medicines and treatment can be included, and chronic-condition outpatient care has its local benefit rules. The fund and patient share eligible costs under the local schedule; inclusion does not mean full reimbursement. Maternity medical expenses follow the applicable local maternity and medical arrangements. Public-health screening, general health examinations, fitness and wellness spending, overseas treatment and costs assigned to work-injury insurance are outside ordinary basic-medical reimbursement. Employers should arrange preventive check-ups and private cover separately rather than promise that all preventive care is included.

Pregnancy loss before four months’ gestation gives 15 calendar days of maternity leave; from four months, the entitlement is 42 days. Regional rules may provide more favourable protection.

Supplementary medical insurance helps employees pay costs beyond social medical insurance, including access to private hospitals and broader outpatient treatment where the policy allows. Group cover can be employee-only or extend to family members. The contract sets covered hospitals, reimbursement limits, pre-existing-condition treatment and the employee’s share of claims. Employer funding of dependants is a separate package decision. Internationally mobile employees may receive international private insurance as part of a negotiated expatriate package. Territorial coverage, access outside China, evacuation, dependants and any relationship with mandatory local social insurance must be specified by the selected policy.

An employer can fund team activities as part of its employee package. The company chooses the activities, participation rules and approved costs. This optional benefit is separate from statutory leave, cash salary and a personal wellbeing allowance.

Employers can pay for periodic medical checks as an additional wellbeing benefit. The selected screening package determines tests, approved clinics and whether family members can attend. General wellness checks should be distinguished from occupational examinations required for exposure to workplace hazards. Health information and results need appropriate handling.

Work injury insurance provides protection for recognised occupational injuries and diseases. Employers enrol employees and fund the required insurance; the rate reflects local rules and occupational risk. Covered support can include treatment and compensation for assessed disability. Statutory social insurance, an employer liability policy and a service provider’s administrative fee are separate cost components. When a recognised occupational injury or disease requires a pause in work for treatment, the employer pays the original wages and benefits monthly during the assessed paid-suspension period. It normally lasts no more than 12 months. A serious injury or special circumstances can justify an extension of up to 12 further months after confirmation by the competent municipal labour-capacity assessment committee. Treatment and disability benefits follow their own assessment rules. Where an employee works for more than one employer, each employer separately enrols the worker for work-injury cover; the employer where the injury occurs bears the relevant responsibility. Employers must provide required safety instruction, compliant working conditions and necessary protective equipment. Workers exposed to occupational hazards receive the prescribed periodic health checks; these mandatory checks are separate from a discretionary general medical examination. Commercial accident and employer-liability policies are additional contractual cover, generally chosen voluntarily according to risk and business needs. They do not replace statutory work-injury enrolment or discharge an uninsured employer’s legal liability. A commercial claim depends on the selected policy’s insured event, exclusions, limits and beneficiary rules. Employees do not pay the statutory work-injury premium.

Guangdong’s enterprise-employee basic pension contribution base has a unified provincial monthly minimum of Chinese yuan (CNY) 5,510 from 1 January 2026. From 1 July 2026, the monthly range is CNY 5,521 to CNY 27,603. These pension limits also apply to Guangzhou and Shenzhen; medical, unemployment, work-injury and housing-fund bases must be checked separately. Catch-up amounts caused by this adjustment count as normal contributions when paid within the relevant social-insurance year. The enterprise-employee pension contribution rates are 16% employer and 8% employee. The employer rate has applied throughout Guangdong from January 2025, including individual businesses employing staff. These pension percentages do not include medical, unemployment, work-injury or housing contributions.

Basic pension insurance builds entitlement to retirement income through the social insurance system. Employers register employees and remit both employer contributions and employee deductions. Rates, minimum and maximum contribution wages and payment administration depend on the employee’s registered city.

For foreign participants in Shanghai, entitlement currently requires the prescribed pension age and at least 15 contribution years. From 1 January 2030, the minimum contribution period is scheduled to rise by six months each year to 20 years. An eligible departing foreign worker can retain the account for future contributions or apply to end participation and withdraw the individual-account balance.

The individual pension scheme supplements basic pension insurance through a personal account. Nationwide implementation began on 15 December 2024. Qualifying personal contributions are deductible against comprehensive or business income up to Chinese yuan (CNY) 12,000 a year. Investment returns within the account are tax-deferred; qualifying withdrawals are taxed separately at 3%. The taxpayer needs the prescribed contribution evidence. This is an individual savings and tax arrangement, distinct from a compulsory employer pension contribution.

Guangzhou’s current unemployment-insurance contribution rates are 0.8% employer and 0.2% employee, for a combined 1% on the applicable unemployment contribution wage. The reduced schedule has continued from May 2023, alongside suspension of the earlier employer floating-rate mechanism. The arrangement remains in effect in September 2026. The unemployment contribution wage and its bounds must be calculated separately from the pension and medical branches.

Unemployment insurance provides eligible insured employees with support after a qualifying loss of employment. Employers administer registration and contributions alongside other social insurance. Eligibility depends on contribution history and the circumstances of unemployment; a company bonus or severance settlement is a separate payment. Contribution rates and benefit levels follow the local scheme.

A medical subsidy can be due when an ill or non-occupationally injured employee’s fixed-term contract ends under the applicable rule. Shanghai’s current official adjudication guidance applies a payment of at least six months’ wages where the medical-treatment period or treatment has ended and the labour-capacity committee has assessed the employee in the relevant grades 5 to 10. Serious or terminal illness can require an additional amount. This is a conditional termination benefit, separate from ordinary sick pay and any statutory economic compensation. The mere end of a sickness absence does not automatically create the payment; contract expiry, medical assessment and the applicable legal route must be established.

Where a termination ground requires economic compensation, the employee receives one month’s average wage per completed service year. A remaining period of at least 6 months counts as a full year; less than 6 months gives half a month. The wage normally uses the 12 months before termination.

If monthly wages exceed 3 times the local average, the calculation uses that 3-times ceiling and service is capped at 12 years for this high-earner rule. The 12-year cap is not a universal limit for all employees. Whether compensation is payable depends on the termination ground, including the rules for contract expiry, employer-initiated mutual separation and serious misconduct.

An unlawfully dismissed employee can seek continued performance of the employment contract. Where the employee does not request continuation, or continuation is impossible, statutory compensation is twice the economic-compensation amount calculated under the law. This is a formula tied to the ordinary compensation rules.

On ending employment, the employer must issue a termination certificate and handle personnel-file and social-insurance relationship transfer within 15 days. Where economic compensation is due, it is paid when the agreed handover is completed.

The housing provident fund is an individual savings arrangement for eligible housing costs, funded through payroll contributions by the employer and employee. It is separate from the five social insurance branches. Local rules set contribution rates, eligible salary bases and withdrawals; a housing cash allowance does not replace required fund payments. Foreign-invested enterprises and their eligible employees must comply with local housing fund rules. Foreign-national enrolment needs a separate local eligibility check. The ordinary monthly contribution normally uses the employee’s previous-year average monthly wage and the local approved rate, subject to applicable bounds. National rules set a 5% floor for each party and require compliance with the national maximum; local approved rates still control the actual deduction. The employer withholds the employee share monthly and remits both shares within five days after paying wages, rather than using a universal month-end deadline. New entrants and employees transferring from another unit have different commencement rules.

Annual leave may be taken together or in parts. Carrying it into the following year for operational needs requires the employee’s consent; it is not an unrestricted right to erase days under an employer policy.

Where leave is not arranged as required, total pay for eligible unused days is 300% of the statutory daily wage, including ordinary wages already paid. The additional amount is therefore 200% where normal pay has been paid. Daily pay uses the relevant prior 12-month average wage excluding overtime, divided by 21.75. If the employer offers leave and the employee declines it in writing for personal reasons, ordinary wages alone may suffice.

On resignation or other contract ending, the year’s entitlement is prorated using elapsed calendar days divided by 365, multiplied by the annual allowance, less days already taken. Fractions below a whole day are discarded; excess leave already granted is not clawed back.

Employees qualify for paid annual leave after 12 months of continuous employment. The annual entitlement is 5 working days with fewer than 10 cumulative working years, 10 days with 10 to fewer than 20 years, and 15 days from 20 years. Cumulative working history includes qualifying employment with previous employers. Public holidays and normal rest days are additional.

The new employer calculates the remaining year’s entitlement proportionately, and statutory exclusions can apply after substantial paid personal or sickness absence. An irregular-hours arrangement does not by itself remove the right to annual leave. The statutory non-full-time hourly category has separate local annual-leave treatment, including Jiangsu’s exclusion unless agreed otherwise. The current-year exclusions include lawful winter or summer holidays longer than the statutory annual allowance, at least 20 days of personal leave without wage deduction under the applicable rules, and sickness absence of at least 2 months for 1 to fewer than 10 cumulative service years, 3 months for 10 to fewer than 20 years, or 4 months from 20 years. These are sickness-absence thresholds, not four months of paid annual leave. If the qualifying seasonal holiday is shorter than the statutory annual allowance, the employer must arrange the difference.

For non-work illness or injury, the national medical-treatment period protects employment while the employee needs treatment. It is not a promise of full wages for the whole period; sick-pay rules are separate.

With under ten years’ total work history, the period is three months for under five years with the current employer and six months from five years. With at least ten years’ total work history, current-employer service gives six months below five years, nine months from five to under ten, twelve from ten to under fifteen, eighteen from fifteen to under twenty, and twenty-four from twenty years.

Periods of three, six, nine, twelve, eighteen and twenty-four months accumulate within windows of six, twelve, fifteen, eighteen, twenty-four and thirty months respectively. Local implementation, including Shanghai’s different service calculation, must also be checked. An employee requesting sickness absence needs reliable medical evidence showing the need to stop work for treatment or rest and the recommended period. The employer can require a reasonable submission process and check suspected inaccuracies. In Shanghai’s published 2026 adjudication guidance, a valid medical institution’s signed and sealed diagnosis-and-rest recommendation could substantiate leave even though it did not use the employer’s preferred document title. Material evidence and reasonable verification matter; a formatting difference alone does not automatically establish fabricated leave.

Shanghai bases the protected medical-treatment period on service with the current employer: three months in the first year, then one additional month for each completed year, up to 24 months. This is job-protected treatment time for non-work illness or injury. The city’s sick-pay percentages and the supporting medical evidence are separate from that duration.

Shanghai’s employer-paid sick pay uses continuous service with the same employer. During a continuous sickness absence of no more than six months, the wage percentages are 60% for under two years’ service, 70% for two to under four, 80% for four to under six, 90% for six to under eight, and 100% from eight years.

After six months, sickness relief is 40% for under one year’s service, 50% for one to under three, and 60% from three years. Both schedules have a floor of 80% of Shanghai’s applicable minimum wage. The employee’s own social insurance and housing-fund contributions are outside that floor. These are Shanghai payment rules; the protected medical treatment period is a separate calculation.

Marriage and bereavement leave combine national wage protection with local entitlement rules. The historic state-enterprise framework permits one to three approved days for marriage or the death of a parent, spouse or child, with extra travel time where appropriate. Wages continue during approved leave and travel time, while journey costs are ordinarily personal. For private employment, the applicable local rule, binding employer policy and collective agreement determine the actual allowance.

Regional marriage extensions can be substantially larger. Beijing adds seven days to the national marriage-leave baseline. Shandong provides 15 working days, plus three more for a premarital medical examination. The applicable local rule, employer policy and collective agreement determine eligibility, scheduling and treatment of rest days. Older late-marriage age bonuses are different from current marriage entitlements. The Civil Code’s minimum legal marriage ages are 22 for men and 20 for women. These ages establish marriage eligibility, not a national additional late-marriage or late-pregnancy leave entitlement. Historical age-triggered bonuses must be distinguished from current regional marriage and birth-leave rights; for example, Shanghai ended the old late-marriage and late-birth bonus system for the applicable 2016 events.

A person legally registering a marriage in Shandong receives 15 working days of marriage leave. A premarital medical examination adds three working days. Statutory holidays and weekly rest days do not use the allowance. The leave can be taken together or in parts and should generally be used within one year after registration. Remarriage and restoration of a marriage are included. Wages continue and benefits remain unchanged during the covered leave.

Under Shanghai’s applicable rule, an employee who needs to handle a parent-in-law’s funeral can receive one to three days of bereavement leave with employer approval. Additional travel leave can be allowed for an out-of-town funeral. Wages continue during the approved absence, while the employee pays the journey costs. The rule includes a qualification for collective enterprises that already provided bereavement benefits. Its validity was extended to 15 August 2031. Employer work rules or a collective agreement can provide broader paid support.

Shanghai allows up to 5 working days of caregiver leave each year where an employee has a legal duty to support a person aged 60 or older who is formally hospitalised for inpatient treatment. Children and others legally responsible for support can qualify. Outpatient and emergency observation without admission do not meet the hospitalisation condition.

International firms hiring mid-level and senior employees use annual-vacation package designs of 2 to 4 weeks. These are package examples whose total allowance must meet the employee’s statutory cumulative-service entitlement, including 15 working days from 20 years of cumulative service. The offer must identify the total entitlement and any additional days, the working-week basis, access for new hires and treatment of unused leave. Some professional employers in major cities offer 10 to 15 days from the start of employment; the applicable cumulative-service statutory entitlement still controls the minimum.

Beijing adds 60 calendar days of childbirth leave to the national 98-day maternity entitlement, giving 158 days for an eligible birth. Difficult delivery and multiple births can add days. Maternity allowance is based on the applicable social insurance calculation, while employer funding applies where insurance does not cover the employee or the relevant leave payment. Additional leave of 1 to 3 months can be agreed with the employer. For qualifying births or family-planning, termination or miscarriage procedures from 31 January 2026, the insurance allowance is paid directly to the insured enterprise employee’s own bank account. The employer remains responsible for arranging the claim and coordinating maternity wages before the allowance arrives. At designated Beijing hospitals, employee and employer confirmation can initiate the claim without uploaded documents. Public-institution employees and people receiving unemployment benefits retain their separate payment arrangements.

Chongqing provides 178 days of maternity leave for qualifying childbirth. The 80-day extension protects the same employment treatment as staff at work; maternity-insurance payment remains subject to its separate rules.

Fujian provides 158 to 180 days of maternity leave for qualifying childbirth. The employer determines the total within that legal range. This is not a universal fixed 180-day entitlement. The leave protects wages and benefits; the maternity-insurance allowance and any employer payment must follow the applicable funding rules.

Gansu provides 180 days of maternity leave for qualifying childbirth. The provincial total protects salary and benefits. Insurance payment and the employer’s wage responsibilities remain separate from leave duration.

Guangdong provides 178 days of maternity leave for qualifying childbirth. The 80-day regional reward leave is additional to the national entitlement. The employer continues normal working-time wages during reward leave; this is separate from maternity-insurance payments for the national component.

Guangxi adds 60 days for a first child, 70 for a second and 80 for a third to the national 98-day maternity entitlement: totals of 158, 168 and 178 days. Under the September 2026 amended law, protected wages, allowances, subsidies and bonuses cannot be reduced because of the leave. Insured maternity payments follow the fund rules; an uninsured employee receives her pre-leave wage from the employer.

Hainan adds three months of paid maternity leave to the national 98-calendar-day entitlement for qualifying employees. The extension is legally expressed in months, so the total varies with the dates of leave. Wages and full-attendance treatment are protected during the regional extension. For eligible insured employees, the provincial maternity fund pays an allowance for 98 days for childbirth or induced delivery at seven months of pregnancy or later, or a premature birth before seven months. Funded days increase by 15 for a difficult birth and by 15 for each additional baby in a multiple birth. The daily allowance uses the employer’s prior-year average monthly employee wage divided by 30; a newly established employer uses the provincial prior-year employee average instead. The fund normally pays the employee directly. The employer tops up an allowance below actual wages and cannot retain any excess. Wages during the additional regional leave come from the employer unless a specific insurance provision funds them. Medical-expense cover begins with insurance registration and contributions; the contribution period required for the cash allowance is set separately by the provincial government. An insured employee’s non-employed spouse can qualify for maternity medical expenses under the applicable rules, with no duplicate resident-medical and maternity reimbursement. Leave entitlement and insurance qualification are separate.

For termination of pregnancy from three months to before seven months, the provincial allowance is calculated for 45 days; before three months it is calculated for 30 days. These are allowance calculation periods, rather than an automatic replacement of the applicable national leave rules. If the employer has failed to enrol the employee or has interrupted contributions, it must bear or make up the benefits that should have been available.

Hebei adds 60 maternity days for the first or second child and 90 for the third or a subsequent qualifying child. Together with the national 98 days, this gives 158 or 188 days. Maternity pay follows the regional insurance and wage rules separately from the length of leave.

Heilongjiang provides 180 days of maternity leave for qualifying childbirth. Employment, wage adjustments and promotion are protected. Maternity payment follows the province’s women’s labour-protection rules, rather than automatically matching the payment formula used in another province.

Henan adds three months of maternity leave to the national 98-day entitlement for employees covered by its population and family-planning rules. The extension is measured in months, so it should not be converted into a fixed 190-day total. Leave and maternity-insurance payments follow separate rules.

Jiangsu adds 60 days of regional childbirth leave to the national 98-day maternity entitlement for a qualifying birth. Statutory public holidays do not use the 60-day regional allowance, so the 158-day base sum is not always the complete calendar span of absence. Difficult delivery adds 15 national days, and each additional baby in a multiple birth adds 15; qualifying additions can be combined.

Jiangxi provides 188 days of maternity leave for qualifying childbirth. The 90-day extension preserves wages, bonuses and benefits; insurance payment and employer funding follow their applicable rules.

Birth mothers receive 98 calendar days, including up to 15 prenatal days. Difficult delivery adds 15 days; each additional baby in a multiple birth adds 15. Regional birth leave is additional.

For insured employees, the maternity fund pays an allowance based on the employer’s previous-year average monthly employee wage. An uninsured employee receives pre-leave wages from the employer. Insured childbirth and pregnancy-loss medical costs follow fund rules; the employer covers the statutory costs for uninsured employees.

Prenatal examinations during working time count as work. From seven months’ pregnancy, overtime and night work are prohibited and rest is required. While nursing a child under one, employees receive one hour within each workday, plus another hour for each additional nursing baby; overtime and night work are prohibited.

For a qualifying birth in Shandong, the employee receives the national 98-day maternity entitlement plus 60 additional days, giving 158 calendar days before any other applicable national additions. The maternity total includes weekly rest days and statutory holidays. Salary continues and benefits remain unchanged during the additional regional leave. The employer and insurer should distinguish the national insurance-funded period from the regional extension when administering the payment.

For eligible insured employees in Shanghai, the allowance covers the applicable maternity and regional childbirth-leave period. The daily allowance is the relevant monthly employer-average wage divided by 30. The employer average uses the previous calendar year’s insured contribution wages, with a separate calculation for a newly established employer. The fund basis is bounded by 60% and 300% of the previous-year city average wage. A change of employer in the preceding 12 months requires the prescribed weighted calculation.

At least 12 cumulative contribution months or nine continuous months normally qualifies the employee for full fund payment under this calculation. With fewer months, the fund pays the proportion of paid months divided by 12 and the current employer advances the remainder. The employer can seek reimbursement once the qualifying contribution period is met. The employer also pays the amount above the fund ceiling and any required difference where the allowance is below the employee’s pre-leave wages. Failure to enrol or pay required contributions makes the employer responsible under the local rule.

The employee can apply online or through a community service centre; the local medical-insurance centre checks and pays the benefit. Required social-insurance contributions continue during the allowance period. If the mother dies during covered childbirth or pregnancy loss, the allowance period runs through the month of death. These payment rules apply from 1 July 2026 through 30 June 2027.

In Shanghai, an eligible birth mother receives 98 days of national maternity leave plus 60 days of local childbirth leave, giving 158 days in total. Difficult delivery adds 15 days, and each additional baby in a multiple birth adds 15 days. Leave and maternity allowance are separate: the social insurance scheme determines the allowance, with employer responsibilities assessed under local rules.

After the seventh month of pregnancy, qualifying employees may apply for 2.5 months of prenatal leave under the specified medical or employer-approval conditions. After maternity leave, an employee with difficulties may apply for 6.5 months of breastfeeding leave where work arrangements permit; employer approval is required and pay must be at least 80% of pre-leave wage income.

From seven months’ pregnancy, Shanghai provides one hour of daily rest during work, with normal attendance pay, and prohibits night work. An employee may apply for 2.5 months of prenatal leave if work permits and the employer approves. Where a qualifying medical institution certifies specified conditions affecting normal childbirth, the employer must approve the employee’s application. During this prenatal leave, pay is 80% of pre-leave wages and no less than Shanghai’s minimum wage; wage adjustments treat the employee as attending work.

Sichuan adds 90 calendar days of birth leave to the national 98-day maternity entitlement, giving 188 days before any difficult-delivery or multiple-birth additions. For a third child, the employee may request another 30 calendar days with employer approval. This optional extension is separate from the compulsory 188-day entitlement. Regional leave is treated as attendance with wages and benefits protected under the population law.

Tianjin provides 158 days of maternity leave for qualifying childbirth. The regional extension is 60 days; maternity pay follows the national and Tianjin insurance rules.

Zhejiang provides 158 calendar days of maternity leave for the first child and 188 for the second or third: the national 98 days plus a 60- or 90-day extension. The maternity-insurance fund pays eligible insured leave, including the extension, using the employer’s prior-year average monthly staff wage. An uninsured employee’s employer pays her pre-leave wage. Difficult delivery and additional babies have separate extensions.

Anhui provides 30 days of partner care leave for qualifying childbirth. The entitlement belongs to the eligible father or spouse under the regional rule and is separate from the birth mother’s maternity leave. Wages and employment benefits are protected during the covered absence.

An eligible father in Beijing receives 15 consecutive calendar days of paternity leave. The employer treats the period as attendance and pays normal remuneration. This leave belongs to the father and cannot simply be transferred to the mother; a separately agreed transfer of the mother’s extended childbirth leave follows its own rules. With both employers’ agreement, the mother can voluntarily reduce her extended birth leave and the father’s leave can increase by the corresponding number of days. This option concerns the additional regional leave and does not remove the mother’s compulsory national post-birth protection.

Chongqing provides 20 calendar days of partner care leave for qualifying childbirth. The entitlement belongs to the eligible father or spouse under the regional rule and is separate from the birth mother’s maternity leave. Wages and employment benefits are protected during the covered absence.

Fujian provides 15 days of partner care leave for qualifying childbirth. The entitlement belongs to the eligible father or spouse under the regional rule and is separate from the birth mother’s maternity leave. Wages and employment benefits are protected during the covered absence.

Gansu provides 30 days of partner care leave for qualifying childbirth. The entitlement belongs to the eligible father or spouse under the regional rule and is separate from the birth mother’s maternity leave. Wages and employment benefits are protected during the covered absence.

Guangdong provides 15 days of partner care leave for qualifying childbirth. The entitlement belongs to the eligible father or spouse under the regional rule and is separate from the birth mother’s maternity leave. Wages and employment benefits are protected during the covered absence.

Guangxi provides 25 days of partner care leave for qualifying childbirth. The entitlement belongs to the eligible father or spouse under the regional rule and is separate from the birth mother’s maternity leave. Wages and employment benefits are protected during the covered absence. A separate five-day leave allows the father to accompany prenatal examinations.

Hainan gives an eligible male employee 15 days of paid partner care leave for a qualifying birth. The employer continues wages and full-attendance treatment. This leave is separate from the mother’s maternity leave and the parents’ annual childcare entitlement. The province’s maternity-insurance regulation leaves these wages with the original paying employer unless a specific fund provision covers them.

Hebei provides 15 days of partner care leave for qualifying childbirth. The entitlement belongs to the eligible father or spouse under the regional rule and is separate from the birth mother’s maternity leave. Wages and employment benefits are protected during the covered absence.

Heilongjiang provides 15 working days of partner care leave for qualifying childbirth. The entitlement belongs to the eligible father or spouse under the regional rule and is separate from the birth mother’s maternity leave. Wages and employment benefits are protected during the covered absence.

Henan gives an eligible employee one month of partner care leave for qualifying childbirth. The law measures this entitlement in months, rather than a fixed 30-day allowance. The absence counts as attendance and wages and benefits continue.

Hunan provides 20 days of partner care leave for qualifying childbirth. The entitlement belongs to the eligible father or spouse under the regional rule and is separate from the birth mother’s maternity leave. Wages and employment benefits are protected during the covered absence.

Inner Mongolia provides 25 days of partner care leave for qualifying childbirth. The entitlement belongs to the eligible father or spouse under the regional rule and is separate from the birth mother’s maternity leave. Wages and employment benefits are protected during the covered absence.

Jiangsu provides 15 days of partner care leave for qualifying childbirth. The entitlement belongs to the eligible father or spouse under the regional rule and is separate from the birth mother’s maternity leave. Wages and employment benefits are protected during the covered absence.

Jiangxi provides 30 days of partner care leave for qualifying childbirth. The entitlement belongs to the eligible father or spouse under the regional rule and is separate from the birth mother’s maternity leave. Wages and employment benefits are protected during the covered absence.

Liaoning provides 20 days of partner care leave for qualifying childbirth. The entitlement belongs to the eligible father or spouse under the regional rule and is separate from the birth mother’s maternity leave. Wages and employment benefits are protected during the covered absence.

Ningxia provides 25 days of partner care leave for qualifying childbirth. The entitlement belongs to the eligible father or spouse under the regional rule and is separate from the birth mother’s maternity leave. Wages and employment benefits are protected during the covered absence.

Shandong provides at least 15 working days of partner care leave for qualifying childbirth. The entitlement belongs to the eligible father or spouse under the regional rule and is separate from the birth mother’s maternity leave. Wages and employment benefits are protected during the covered absence.

An eligible father in Shanghai receives 10 days of paternity leave at full salary. He takes the leave continuously during the mother’s maternity leave. Weekends count within the period, while public holidays extend it. This is a Shanghai entitlement; mainland provinces set different partner-leave durations.

Sichuan provides 30 days of partner care leave for qualifying childbirth. The entitlement belongs to the eligible father or spouse under the regional rule and is separate from the birth mother’s maternity leave. Wages and employment benefits are protected during the covered absence. The entitlement increased to 30 days under the November 2025 amendment.

Tianjin provides 15 calendar days of partner care leave for qualifying childbirth. The entitlement belongs to the eligible father or spouse under the regional rule and is separate from the birth mother’s maternity leave. Wages and employment benefits are protected during the covered absence.

Yunnan provides 30 calendar days of partner care leave for qualifying childbirth. The entitlement belongs to the eligible father or spouse under the regional rule and is separate from the birth mother’s maternity leave. Wages and employment benefits are protected during the covered absence.

Zhejiang provides 15 days of partner care leave for qualifying childbirth. The entitlement belongs to the eligible father or spouse under the regional rule and is separate from the birth mother’s maternity leave. Wages and employment benefits are protected during the covered absence.

Anhui gives each eligible parent 10 working days of childcare leave per year while the child is under 6. The leave is separate from maternity and partner leave, with wages or employment treatment protected under the regional rules.

Each eligible parent in Beijing receives 5 working days of childcare leave for each child younger than 3. Entitlement follows the child’s year of life, from one birthday to the next, rather than resetting on 1 January. Leave can be taken together or in parts. Two eligible children under 3 give each parent 10 working days for the relevant child-year. With consent from both employers, the parents can adjust the allocation between them. For one eligible child, their combined childcare allowance remains no more than 10 working days for the child-year. Redistribution is an agreed local option, not an unrestricted transfer right throughout China.

Chongqing offers two employer-approved childcare-leave alternatives after maternity or partner leave. One parent can remain on leave until the child turns one, receiving at least 75% of pre-leave basic wages and no less than the local minimum wage. Alternatively, both parents can each take five to ten days annually before the child turns six, with the same treatment as employees at work. The couple chooses one route.

Fujian gives each eligible parent 10 working days of childcare leave per year while the child is under 3. The leave is separate from maternity and partner leave, with wages or employment treatment protected under the regional rules.

Gansu gives each eligible parent 15 days of childcare leave per year while the child is under 3. The leave is separate from maternity and partner leave, with wages or employment treatment protected under the regional rules.

Guangdong gives each eligible parent 10 days of childcare leave per year while the child is under 3. The leave is separate from maternity and partner leave, with wages or employment treatment protected under the regional rules. The year follows the child’s birthday. Multiple children under three do not multiply the annual allowance.

Guangxi gives each eligible parent 10 days of childcare leave per year while the child is under 3. The leave is separate from maternity and partner leave, with wages or employment treatment protected under the regional rules.

Guizhou gives each eligible parent 10 days of childcare leave per year while the child is under 3. The leave is separate from maternity and partner leave, with wages or employment treatment protected under the regional rules.

For couples whose child qualifies under Hainan’s population and family-planning rules, each parent receives a cumulative 10 days of paid childcare leave each year from birth to age 3. Wages and full-attendance treatment continue. Each parent has a separate entitlement; this is additional to maternity or partner care leave. The employer pays the leave wages unless a specific maternity-insurance provision funds them.

Hebei gives each eligible parent 10 days of childcare leave per year while the child is under 3. The leave is separate from maternity and partner leave, with wages or employment treatment protected under the regional rules.

Heilongjiang gives each eligible parent 10 working days of childcare leave per year while the child is under 3. The leave is separate from maternity and partner leave, with wages or employment treatment protected under the regional rules.

Henan gives each eligible parent 10 days of childcare leave per year while the child is under 3. The leave is separate from maternity and partner leave, with wages or employment treatment protected under the regional rules.

Hubei gives each eligible parent 10 working days of childcare leave per year while the child is under 3. The leave is separate from maternity and partner leave, with wages or employment treatment protected under the regional rules. The calculation follows the calendar year; multiple children do not multiply the allowance and unused days do not carry forward.

Hunan gives each eligible parent 10 days of childcare leave per year while the child is under 3. The leave is separate from maternity and partner leave, with wages or employment treatment protected under the regional rules.

Inner Mongolia gives each eligible parent 10 days of childcare leave per year while the child is under 3. The leave is separate from maternity and partner leave, with wages or employment treatment protected under the regional rules.

Jiangsu gives each eligible parent 10 days of childcare leave per year while the child is under 3. The leave is separate from maternity and partner leave, with wages or employment treatment protected under the regional rules. The year follows the child’s birthday. Multiple children under three do not multiply the annual allowance. Statutory public holidays are excluded from the count.

Jiangxi gives each eligible parent 10 working days of childcare leave per year while the child is under 3. The leave is separate from maternity and partner leave, with wages or employment treatment protected under the regional rules.

Liaoning gives each eligible parent 10 days of childcare leave per year while the child is under 3. The leave is separate from maternity and partner leave, with wages or employment treatment protected under the regional rules.

Ningxia gives each eligible parent 10 days of childcare leave per year while the child is under 3. The leave is separate from maternity and partner leave, with wages or employment treatment protected under the regional rules.

Qinghai’s population law encourages employers to give each eligible parent 15 calendar days of paid childcare leave each year while a child is under three. This is an encouraged employer arrangement rather than a compulsory fixed statutory entitlement. When provided under the official guidance, the leave follows the child’s age year, may be split, and cannot be carried into the next year.

The national Population and Family Planning Law provides a framework for extended birth-related leave and supports local parental-leave schemes. The applicable province or municipality determines the additional maternity period, partner-care leave and recurring childcare allowance. Their day basis, child-age limit, taking window and wage treatment must be administered separately.

There is no single national 15-day partner allowance or national 158-day maternity total. For example, Beijing provides 15 calendar days of partner leave, while Shanghai provides 10; Shandong provides at least 15 working days. Childcare leave generally starts as an individual allowance for each eligible parent. Local transfer options must also be preserved: in Beijing, both employers’ consent allows redistribution, with a combined limit of 10 working days for one eligible child-year. An agreed reduction in the mother’s extended birth leave can also increase the father’s partner leave. An employee’s employment rights should not be confused with a contractor’s negotiated service agreement or a hiring platform’s default policy. In Beijing and Shanghai, partner-leave qualification follows the qualifying birth and covered employment; a completed year with the employer is not an additional requirement in their population-law entitlements. Shanghai’s leave-taking window is the mother’s maternity-leave period, rather than a single national 30-day window.

Shandong gives each eligible parent at least 10 working days of childcare leave per year while the child is under 3. The leave is separate from maternity and partner leave, with wages or employment treatment protected under the regional rules.

Shanghai gives each eligible parent 5 working days of childcare leave per year while the child is under 3. The leave is separate from maternity and partner leave, with wages or employment treatment protected under the regional rules.

Shanxi gives each eligible parent 15 days of childcare leave per year while the child is under 3. The leave is separate from maternity and partner leave, with wages or employment treatment protected under the regional rules.

Sichuan gives each eligible parent 10 working days of childcare leave per year while the child is under 3. The leave is separate from maternity and partner leave, with wages or employment treatment protected under the regional rules. The November 2025 amendment explicitly uses working days and a birthday-based annual cycle.

Tianjin gives each eligible parent 10 working days of childcare leave per year while the child is under 3. The leave is separate from maternity and partner leave, with wages or employment treatment protected under the regional rules. The calculation follows each child’s age year; qualifying children’s entitlements can be added together. Leave may be split and normally does not carry forward.

Xinjiang gives each eligible parent at least 10 days of childcare leave per year while the child is under 3. The leave is separate from maternity and partner leave, with wages or employment treatment protected under the regional rules.

Yunnan gives each eligible parent 10 calendar days of childcare leave per year while the child is under 3. The leave is separate from maternity and partner leave, with wages or employment treatment protected under the regional rules. Lawful adoption also qualifies. With two or more children under three, each parent receives five additional calendar days, bringing the annual allowance to 15 calendar days.

Zhejiang gives each eligible parent 10 days of childcare leave per year while the child is under 3. The leave is separate from maternity and partner leave, with wages or employment treatment protected under the regional rules.

Some expatriate packages reimburse approved school fees for employees’ children. The agreement should specify the eligible child, school, covered tuition and additional fees, cap, documentation and end date. School support is separate from childcare leave. Qualifying tax treatment for foreign employees depends on the statutory conditions and supporting records.

A 13th-month salary is a common additional payment around Lunar New Year or the Spring Festival. It adds one month of salary where the contract promises that amount. Some packages provide a 14th month as well. This is not an automatic national statutory bonus: entitlement, proration, the salary basis and payment timing follow the employment agreement and any binding policy. A performance-based discretionary bonus is a separate arrangement.

Performance bonuses provide extra cash linked to individual results, team goals or company performance. The scheme sets the target, assessment period, eligibility, discretion and payment date. Profit sharing links a payment to the company’s profits rather than granting share ownership. Contractual promises and established rules matter when deciding whether a payment has become due. For technology, finance and commercial roles, an illustrative performance-bonus range is 10% to 30% of annual base salary. The actual award depends on the scheme and results; it is not a guaranteed national minimum.

Share options give an employee the right to buy shares under the award’s conditions. Other awards can deliver shares after vesting, the period during which service or performance conditions must be met. The plan determines grant size, vesting, exercise price, settlement and what happens when employment ends. Mainland participation and cross-border remittance or reporting rules need review for the particular issuing company and worker.

Employee-recognition programmes can provide gifts, cakes or vouchers at birthdays and traditional festivals. The employer defines eligibility, occasions, award form and value. A recognition gift acknowledges a milestone or contribution; it is different from a contractual year-end salary or performance bonus.

For the housing-fund year from 1 July 2026 to 30 June 2027, Beijing permits employer and employee contribution rates of 5% to 12%. The normal monthly contribution base is between Chinese yuan (CNY) 2,540 and CNY 36,348. The employer calculates and remits its own contribution and the employee’s deduction using the applicable rate and contribution wage. This housing base is distinct from the social-insurance base. Approved hardship reductions or deferral follow separate procedures.

From 1 July 2026, Shanghai’s ordinary housing provident fund uses contribution rates of 5%, 6% or 7% for each of the employer and employee, with a contribution wage between Chinese yuan (CNY) 2,740 and CNY 37,731 monthly. The ordinary contribution is separate from the voluntary supplementary fund. A headline 5% to 12% range therefore does not describe a single mandatory contribution scale.

The contribution wage normally follows the employee’s previous-year average monthly wage, with separate rules for new entrants and transfers. The combined employer-and-employee monthly amounts at the 7% setting range from CNY 384 to CNY 5,282; at 6%, CNY 328 to CNY 4,528; and at 5%, CNY 274 to CNY 3,774. These are the two parties’ combined contributions, not the employer share alone. Eligible foreign workers can participate by agreement with their employer under the local rules.

A meal allowance or employer-provided meals reduces employees’ food costs while working. Cash allowances, canteen meals and reimbursement of business meals have different administration and tax treatment. The package defines which workdays or shifts qualify, eligible purchases and who pays any amount above the allowance. A general cash meal allowance is not automatically exempt from individual income tax. Qualifying compensation for meals missed because of business duties has separate actual-expense and prescribed-standard conditions.

Employers can reimburse or subsidise travel between home and the workplace. The policy determines eligible transport, any distance basis, receipts and a payment cap. Ordinary commuting support is separate from reimbursement of travel undertaken for the employer’s business. Cash payments need the applicable payroll tax treatment. A genuine business journey and a fixed personal commuting subsidy have different tax treatment. Reimbursement documentation must support the actual business purpose; receipts alone do not turn personal commuting into a business expense.

Flexible arrangements can combine homeworking, office days and agreed start and finish times. The employee and employer agree availability, work location, meeting expectations and how hours are recorded. Work-from-home arrangements around Lunar New Year can reduce travel pressure. Such flexibility remains subject to the applicable working-time system and does not automatically waive overtime pay.

Professional-development support funds approved training, courses or qualifications relevant to the employee’s role. Employers can pay a provider directly or reimburse an agreed expense. A clear policy identifies approval, eligible learning, paid time to attend and any lawful repayment condition for specially funded training. Some international-hire packages also fund language training. The policy should identify the course, approval and reimbursement rules; qualifying foreign-employee tax treatment is a separate question. Work-related onboarding can include software training and professional certifications, with the employer defining approval, eligible courses and any lawful repayment agreement.

Some employee packages include a rent allowance or reimbursement of eligible housing expenses, helping employees meet accommodation costs. This is separate from mandatory housing provident fund contributions. The policy should distinguish cash paid through payroll from reimbursement against rent documents, and explain any expatriate tax treatment, amount, eligibility and end date.

An employee’s work setup can include an employer-provided laptop, peripherals and phone, together with the software and licences needed for the role. The policy identifies approved equipment, ownership, repair, replacement, security, personal use and return when employment ends. Equipment and licence costs should be budgeted separately from cash salary, a homeworking allowance and professional learning.

An employer can provide a work phone or a stipend towards mobile service. A cash stipend, reimbursement of approved business calls and employer-owned equipment are different arrangements. The policy defines eligible charges, approval, private use and what happens when employment ends. A phone allowance does not replace the software, security and equipment needed for the role.

An international hire’s package can include relocation expenses and help with work-permit and residence procedures. Employers should specify which moving, travel, document, medical-check and dependent costs they fund, who coordinates the applications and any repayment terms. An approved visa or permit remains a separate legal requirement; purchasing support does not guarantee approval. A funded immigration package can specifically cover application charges, document notarization or authentication, certified translation and medical examinations. The offer should state whether dependent applications are included. No single national package price follows from listing these cost categories.

One commercial hiring illustration quotes 15–30 working days for permit processing and United States dollars (USD) 200–800 in associated costs, depending on the applicant’s nationality. The quoted range is a planning illustration, rather than a current government fee schedule or a guarantee that the full recruitment, document, visa and residence process will finish within that window.

Some expatriate packages fund periodic home visits through agreed airfare or travel reimbursement. The policy should identify the eligible employee and family members, destination, frequency, travel class, cap and supporting documents. It is separate from business travel and statutory annual leave; any tax exemption depends on the qualifying expense and applicable rules.

An employer participating in Shanghai’s ordinary housing fund can also join the voluntary supplementary housing-fund system. The additional contribution setting is 1%, 2%, 3%, 4% or 5% for each party. Participation and the chosen contribution are separate from the ordinary 5% to 7% setting. With both set at their highest levels, the ordinary and supplementary percentages total 12% for each party.

At the supplementary 5% setting, combined employer-and-employee monthly contributions range from Chinese yuan (CNY) 274 to CNY 3,774. The combined bounds at 4% are CNY 220 to CNY 3,018; at 3%, CNY 164 to CNY 2,264; at 2%, CNY 110 to CNY 1,510; and at 1%, CNY 54 to CNY 754. The selected policy and local contribution rules determine the actual payroll amounts.

Applicant checks must have a lawful purpose and collect only information necessary for that purpose. The Personal Information Protection Law, effective from 1 November 2021, requires clear notice about the processor, purpose, information types, retention and individual rights. A lawful contract, legal-duty or necessary human-resources-management ground can apply; consent is another ground, rather than a universal substitute for necessity. Where consent is used it must be informed, voluntary and explicit. Identity checks should verify the relevant person without collecting unrelated personal details.

A reference check should use an appropriate lawful basis and tell the applicant what will be checked. Providing personal information to another independent processor requires the prescribed notice and separate consent. A screening agency acting on the employer’s instructions needs defined processing terms and supervision. Health and other sensitive information requires a specific purpose, sufficient necessity and strict protection. Retention should be no longer than necessary.

An employer cannot treat every background flag as an unrestricted basis for rejection or assume there is never a duty to explain it. Individuals can ask to correct inaccurate information and request an explanation of processing rules. A significant decision made solely by automated processing carries specific explanation and refusal rights. Sector-specific employment prohibitions and criminal-record access must be assessed separately.

The police criminal-record platform is not an unrestricted employer search database. An employer applying to check an employee or intended recruit must identify a legal or administrative-regulation prohibition relevant to the occupation. It submits the application to the competent police authority with the organisation’s introduction letter, the handler’s identity document, a stamped application and evidence of the employment or proposed hire. The application must identify the specific legal provision authorising the check.

An individual can apply for their own record or appoint an eligible adult representative. Chinese citizens apply through their household-registration or residence locality; a foreign national who has resided in China for at least 180 days applies through the competent local exit-entry authority. Police can offer local online or self-service procedures. A case that cannot be completed immediately normally finishes within three working days; authorised investigation time for complex cases is excluded. More than three personal applications in a year requires evidence of a reasonable purpose.

Suspicion, an investigation or a case without an effective guilty judgment is not itself a criminal record under this procedure. Sealed records for offences committed below age 18 with a sentence of five years or less receive the prescribed no-record treatment, subject to legal exceptions. Results must remain confidential and be used only for their authorised purpose. The applicant can challenge an inaccurate result through the review procedure.

Directors, supervisors and senior managers are subject to statutory eligibility checks. Specified economic or property-related convictions, or deprivation of political rights for a crime, can bar appointment until five years after the sentence is completed. For a suspended sentence, the separate bar runs for two years after the probationary period ends. Other restrictions include personal responsibility for a business bankruptcy or unlawful closure within the specified three-year periods and certain unsatisfied judgment debts. These role-specific restrictions do not create a general criminal-record ban for every job.

For a qualification relevant to the job, the applicant can obtain an official higher-education enrolment, qualification or degree verification report from the national student-information service. Personal online reports are free and support recruitment use, with repeated verification and anti-fraud features. The report’s type and scope need to match the claimed credential; a domestic higher-education report does not by itself authenticate every foreign qualification. The employer should apply the same necessary-purpose, notice and access controls used for other applicant information.

An overseas contract or secondment agreement does not, by itself, remove the worker’s mainland protections. Foreign employees’ wages must meet the applicable local minimum, and national rules govern working time, rest and leave, occupational safety and social insurance. Work must remain with the authorized employing entity and within the approved scope. For a worker sent by an overseas employer to a mainland host, the host has the prescribed social-insurance registration duty, subject to an applicable social-security agreement exemption.

The actual contractual and working relationship determines which employment rules and dispute route apply. The employer, host and employee should identify who directs the work, pays wages, provides benefits and handles leave, contributions and termination. An overseas-headquarters label does not automatically decide independent-contractor status or individual tax residence. Tax residence follows the applicable domicile, day-count and treaty rules.

A genuine independent contractor supplies services through a commercial arrangement rather than an employment relationship. Calling a controlled, integrated employee a contractor does not remove labour-law obligations. Working arrangements, management and the underlying relationship need assessment before deciding whether employee leave, payroll contributions or termination protections apply. Contractor fees and client-funded support should be recorded separately from employee compensation. A genuine contractor’s commercial terms can separately include agreed medical cover, time away from services or an equity award. Such negotiated support does not by itself make the contractor eligible for employee statutory paid leave, and a no-benefits clause does not cure an employment relationship that has been misclassified.

Non-full-time employment is an employee category, distinct from an independent contractor. With the same employer, working time normally averages no more than four hours a day and totals no more than 24 hours a week. An oral agreement is permitted, probation cannot be imposed, and either side may end the arrangement at any time without ordinary economic compensation. The hourly wage must meet the local hourly minimum. Remuneration must be settled at intervals no longer than 15 days. Working for another employer is permitted where it does not interfere with the earlier arrangement. A non-full-time employee not covered by employer pension or medical insurance can participate personally in those schemes under the applicable rules. Work-injury enrolment is a separate employer responsibility, including where the employee works for multiple employers. Annual-leave rights for this statutory hourly category follow local legislation and the actual arrangement. Jiangsu, for example, excludes paid annual leave, overtime and the medical-treatment period for this category unless the parties agree otherwise. A job labelled part-time but operated as ordinary employment still needs assessment against the legal category.

Employment contracts may have a fixed term, an open end or the completion of a defined task as their term. An open-ended contract does not create dismissal at will. Qualifying renewal after two consecutive fixed-term contracts can trigger an open-ended contract unless the employee requests a fixed term; the statutory exceptions and renewal conditions matter. This is not a rule permitting only two renewals. A worker employed for a year without a written contract is deemed to have an open-ended contract.

The employment relationship begins when work starts, even before a written contract exists. The employer must conclude a written contract within one month. Each party receives a signed or stamped copy recording the employer’s identity and legal representative, the employee’s identity, contract term, role and location, working time, rest and leave, remuneration, social insurance, labour protection, working conditions and occupational hazards. Additional terms may cover probation, training, confidentiality and supplementary benefits. Contract terms cannot waive statutory protections. Language must be understood by the parties and meet applicable local requirements. Shanghai’s rule provides for Chinese, a parallel foreign-language version, or another language agreed by both parties; where parallel Chinese and foreign texts conflict, its rule gives the Chinese text precedence. An employer’s bilingual template is a document choice, not a universal national requirement to sign both English and Chinese.

For the national monthly-salary conversion, daily pay is monthly wage income divided by 21.75 paid days, and hourly pay is monthly wage income divided by 174 hours, calculated as 21.75 × 8. The paid-day divisor includes statutory holidays.

The standard working-time calculation is different: 365 days less 104 weekly rest days and 13 statutory holidays gives 248 working days annually, 62 quarterly and 20.67 monthly. These working-day averages do not replace the paid-day divisor or an employee’s actual approved schedule. The relevant monthly wage components still need the applicable legal and contractual pay basis.

Resident comprehensive income is taxed annually after the statutory deductions. The marginal bands are 3% up to Chinese yuan (CNY) 36,000; 10% above 36,000 to 144,000; 20% above 144,000 to 300,000; 25% above 300,000 to 420,000; 30% above 420,000 to 660,000; 35% above 660,000 to 960,000; and 45% above 960,000. The corresponding quick deductions are CNY 0, 2,520, 16,920, 31,920, 52,920, 85,920 and 181,920. A marginal rate applies to its band, not every yuan of salary.

For nonresidents’ monthly employment income, the upper band thresholds are CNY 3,000, 12,000, 25,000, 35,000, 55,000 and 80,000, followed by an uncapped top band. The same seven rates apply; monthly quick deductions are CNY 0, 210, 1,410, 2,660, 4,410, 7,160 and 15,160. Residents’ basic expense deduction is CNY 60,000 annually; payroll withholding commonly applies CNY 5,000 monthly before other qualifying deductions. The withholding agent generally remits the tax and files the withholding return by the 15th of the following month, subject to the tax authority’s applicable calendar. Tax is calculated in Chinese yuan; prescribed currency-conversion rules apply to income paid in another currency. Residents who need a comprehensive-income annual settlement file from 1 March to 30 June of the following year. The duty depends on the current settlement rules and withholding position. Required housing-fund payroll administration is separate from this income-tax return.

Shanghai generally bases overtime and leave pay on the monthly wage corresponding to normal attendance in the employee’s role. Year-end bonuses, commuting, meal and housing subsidies, middle- and night-shift allowances, high-temperature allowances and overtime pay are excluded from that calculation base.

A clear lawful contractual amount controls, with actual performance of the contract relevant where it differs. If the contract is unclear, an applicable collective wage agreement can identify the relevant pay components. If neither sets the base, the rule uses 70% of the employee’s normal-attendance monthly wage excluding overtime. The resulting overtime and leave-pay base cannot fall below Shanghai’s minimum wage. A separate, lower artificial overtime base cannot simply be written beside the agreed monthly wage.

Employee wages must be paid in lawful currency, with bank payment permitted; goods or securities cannot replace wage payment. The agreed payday must be respected and wages paid at least monthly. If payday is a holiday or rest day, payment is brought forward to the nearest working day. Weekly, daily and hourly wage systems may pay more frequently.

Employees receive an individual wage statement. The employer keeps written wage-payment records for at least two years; tax, accounting and local rules may require longer retention. The national rule requires wages to be settled when employment ends, with the applicable local implementation also relevant. A pay package can combine fixed salary, sales commission, performance or annual bonuses, allowances and statutory overtime. Commission terms need to define when a sale earns the award and how payment is calculated. A prorated annual bonus is payable where the applicable contract, lawful work rules or entitlement require it; it is not an automatic national component of every final payslip.

Beijing sets a monthly minimum of Chinese yuan (CNY) 2,540 for covered full-time employees and an hourly minimum of CNY 27.7 for covered non-full-time employees, effective 2025-09-01. The employee must receive the applicable floor for normal work; overtime and special-condition allowances are separate.

From 1 July 2025, Guangxi’s monthly minimum-wage tiers for covered full-time employees are Chinese yuan (CNY) 2,200, CNY 2,040 and CNY 1,870. The corresponding non-full-time hourly floors are CNY 22.4, CNY 20.7 and CNY 19.

The first tier covers the urban districts of Nanning, Liuzhou, Guilin, Wuzhou, Beihai, Fangchenggang and Qinzhou, plus Dongxing. The second covers the urban districts of Guigang, Yulin, Baise, Hezhou, Hechi, Laibin and Chongzuo. Other counties and county-level cities use the third tier, except Dongxing. The actual work location therefore matters when checking the wage floor; one provincial approximation cannot be applied to every employee.

Guangzhou sets a monthly minimum of Chinese yuan (CNY) 2,680 for covered full-time employees and an hourly minimum of CNY 25.4 for covered non-full-time employees, effective 2026-09-01. The employee must receive the applicable floor for normal work; overtime and special-condition allowances are separate.

From 1 February 2025, Guizhou’s three territorial minimum-wage tiers are Chinese yuan (CNY) 2,130, CNY 1,980 and CNY 1,890 per month for covered full-time work. The corresponding non-full-time hourly floors are CNY 22.4, CNY 20.8 and CNY 19.8. The assigned county or district controls the tier. For example, Guiyang’s Yunyan, Nanming, Wudang, Baiyun, Huaxi and Guanshanhu districts and Qingzhen use the first tier; Kaiyang uses the second, and Xifeng and Xiuwen use the third.

The monthly amounts include the employee’s own required social-insurance and housing-fund deductions. Overtime and prescribed special-condition payments, including qualifying night, high-temperature and hazardous-work allowances, are separate. The hourly standard includes the prescribed employer pension and medical contribution component.

Shanghai sets a monthly minimum of Chinese yuan (CNY) 2,740 for covered full-time employees and an hourly minimum of CNY 25 for covered non-full-time employees, effective 2025-07-01. The employee must receive the applicable floor for normal work; overtime and special-condition allowances are separate. The monthly floor also excludes the employee’s social insurance and housing-fund contributions, meal subsidies, commuting subsidies and housing subsidies. Non-full-time work ordinarily averages no more than four hours a day with the same employer and no more than 24 hours weekly.

Shenzhen sets a monthly minimum of Chinese yuan (CNY) 2,700 for covered full-time employees and an hourly minimum of CNY 25.4 for covered non-full-time employees, effective 2026-09-01. The employee must receive the applicable floor for normal work; overtime and special-condition allowances are separate.

An employer needs the required approval for an irregular-hours or aggregated-hours regime; a flexible schedule agreed informally does not itself remove statutory overtime protections. Aggregated hours compare actual hours with the legal standard over the approved calculation cycle. Extra cycle hours and work on statutory holidays have their own pay treatment.

The irregular-hours regime must also be checked locally. In Beijing, the approved regime is excluded from the ordinary overtime provisions in Article 14 of the local wage-payment rule. Shanghai ordinarily excludes standard extended-hours and rest-day overtime calculations for approved irregular-hours staff, but work arranged on a statutory holiday still attracts at least 300% of the applicable daily or hourly wage. Shanghai approvals specify their validity and can last no more than two years. The approved role, local rule and any contractual improvement must therefore be identified before calculating holiday pay.

Night-shift allowances are separate from statutory overtime pay and do not have a single national cash amount. Shanghai’s earlier fixed middle- and night-shift allowance standards expired in 2021; employers set the allowance through their internal pay arrangements or agreement with employees. A negotiated allowance must not be confused with a current fixed statutory Shanghai rate.

For Tianjin’s 2026 allowance schedule, the middle-shift amount is Chinese yuan (CNY) 19.8 per qualifying shift and the night-shift amount is CNY 39.7. These use the published CNY 8,634 monthly city wage divided by 21.75 days, multiplied by 5% and 10% respectively and rounded to one decimal place. The allowance schedule applies from 1 January 2026. Eligibility for the shift allowance and any separate overtime premium must each be checked.

The standard working-time system uses 8 hours a day and 40 hours a week. Overtime is generally limited to 3 hours a day and 36 hours a month, with consultation requirements. Under this system, pay is at least 150% for additional weekday hours, 200% for rest-day work when compensatory rest cannot be arranged, and 300% for statutory public-holiday work.

An approved comprehensive-hours or flexible-hours system changes how hours and overtime are assessed. A remote-work policy alone does not establish such approval or remove overtime obligations. Employers must ensure at least one rest day each week. Meal and rest breaks need a clear schedule communicated to employees. A one-hour or two-hour lunch interval is not a uniform national statutory allowance. Time that employees can freely use can be excluded from working time; an employer cannot deduct a nominal meal break while requiring the employee to keep working or remain on duty.

Probation is limited by contract length: at most one month for a term of at least 3 months but less than one year, 2 months for at least one year but less than 3 years, and 6 months for a term of 3 years or more or an open-ended contract. A contract shorter than 3 months or for a specific task cannot include probation. Only one probation period is allowed with the same employer. The employer still needs a valid legal ground to dismiss during probation. Probation wages must meet the statutory comparison with the employer’s lowest wage grade for the same post or 80% of agreed contract wages, and must never fall below the applicable local minimum wage.

Immediate dismissal requires a statutory cause, such as proven failure to meet recruitment conditions during probation, serious breach of workplace rules, serious dereliction causing major loss, specified conflicting employment, a qualifying invalid contract, or criminal responsibility. Investigation alone does not establish criminal responsibility.

Non-fault dismissal may be available after the medical-treatment period where neither the old nor an alternative job can be performed, after training or reassignment fails to resolve incompetence, or after a fundamental objective change defeats the contract and amendment negotiations fail. These grounds require 30 days’ written notice or an additional month’s wages. The employer must notify the union of the reasons before unilateral dismissal. Probation does not create a general right to dismiss without cause.

At the end of employment, the employer settles outstanding wages and the amounts actually owed under the contract and lawful pay rules. These can include earned commission, contractual allowances and an annual-bonus amount where its entitlement and calculation conditions are met. Statutory unused annual leave has its separate calculation and exceptions; discretionary extra leave follows the applicable enhancement policy.

Economic compensation is paid where the legal termination ground requires it and is normally settled when agreed handover is completed. The employer provides termination documentation and processes personnel-file and social-insurance transfer formalities within 15 days. Required contributions must cover the applicable insured employment period; leaving a job does not turn every payroll component into a universally payable bonus.

An employee ordinarily resigns with 30 days’ written notice, reduced to 3 days’ notice during probation. Employer dismissal follows separate statutory grounds and procedures. Certain non-fault grounds require 30 days’ written notice or an additional month’s wages instead; serious misconduct follows a different route. Giving notice alone does not create a general right to dismiss without cause.

Non-fault dismissal and economic-redundancy routes are restricted during pregnancy, maternity and breastfeeding, during the protected medical-treatment period, and for other protected groups. These restrictions do not create immunity from every lawful misconduct dismissal. A fixed-term contract expiring during a protected period generally continues until the relevant protection ends, subject to the work-injury rules. Ordinary expiry can require severance; the statutory exception includes an employee refusing renewal on maintained or improved terms.

Beijing’s employee social insurance rates are 16% employer and 8% employee for pension, 0.5% each for unemployment, and 9.8% employer for medical insurance including maternity. The employee medical deduction is 2% plus a fixed Chinese yuan (CNY) 3 per month. Work-injury insurance is employer-funded at an industry base rate of 0.2% to 1.9%; the employee does not contribute.

From July 2026, the monthly contribution-wage bounds for these employee branches are CNY 7,270 to CNY 36,348. The relevant contribution wage can differ from current take-home pay. Housing provident fund contributions are separate, and the medical rate already includes maternity; another maternity percentage must not be added to it. Before housing-fund contributions, employer social-insurance base percentages sum to 26.5% to 28.2%, depending on work-injury risk. The employee percentage components sum to 10.5%, plus the separate CNY 3 medical charge. A combined headline percentage must not omit that fixed charge or assume housing and social-insurance wage bases are identical. The CNY 3 personal monthly payment funds large medical-expense mutual assistance. The current employer combined medical charge is 9.8% under the post-2021 schedule.

From July 2026, Beijing’s monthly contribution-wage floor is Chinese yuan (CNY) 7,270 and its ceiling is CNY 36,348 for employee pension, unemployment, work-injury and medical insurance, including maternity. These figures define the wage range to which the applicable scheme rates are applied.

A contribution-wage floor is different from the legal minimum salary, and a ceiling does not mean that the employee receives that amount as a benefit. Other cities have their own schedules. The notice permits qualifying adjustment shortfalls to be settled by December 2026 without affecting recorded rights.

China’s employer contribution bill must be built branch by branch using the registered location, applicable wage bases and the chosen housing-fund setting. Pension, medical, unemployment, injury and housing contributions do not form one fixed national payroll-tax percentage. Maternity must not be added again where already included in medical insurance. A fixed employee medical charge also cannot be represented by a percentage alone.

For Beijing’s 2026 schedules, the employer social-insurance percentage components total 26.5% to 28.2%, before housing. Adding a housing setting of 5% to 12% gives arithmetic rate-component sums from 31.5% to 40.2%. The employee social percentages total 10.5%, plus Chinese yuan (CNY) 3 monthly; adding housing gives 15.5% to 22.5%, plus that charge.

In Shanghai, employer social components total 25.7% to 27.4%. Adding ordinary housing at 5% to 7% gives 30.7% to 34.4%. The employee social total is 10.5%, rising to 15.5% to 17.5% with ordinary housing. An optional supplementary housing setting up to 5% each is additional. These arithmetic sums illustrate the component choices; separate wage floors, caps and assessments mean the actual bill is not necessarily that percentage of gross salary. Other cities require their own current calculation. Employer budgets also need any applicable disability-employment security fund, trade-union funding or preparation charge, and purchased insurance and contractual benefits. These have their own liability and calculation rules and should not be hidden inside an undifferentiated national payroll-tax estimate.

An employer that falls short of the locally required proportion of employees with qualifying disabilities can owe the disability-employment security fund. The national calculation uses the shortfall in qualifying employee numbers multiplied by the employer’s average annual employee wage, subject to the applicable wage cap and concessions. The locally specified employment proportion and the employer’s qualifying headcount determine the liability; it is separate from an employee’s social-insurance premium.

Through 31 December 2027, enterprises with no more than 30 employees are exempt. For liable employers under the continuing concession, reaching at least 1% disability employment but remaining below the local required proportion results in payment of 50% of the calculated liability; below 1%, payment is 90%. The wage calculation ceiling is twice the relevant local social average wage. An employee counts toward the quota only if the prescribed disability recognition, employment, wage and contribution conditions are met. This fund is distinct from insurance paying a disability benefit to an employee.

From 1 March 2026 to 28 February 2027, Shanghai’s employer medical-insurance contribution is 9% of the applicable local contribution wage: 8.5% for basic medical insurance, including maternity, plus 0.5% local supplementary medical funding. Employees contribute 2%.

The official contribution wage and eligibility rules still apply. These percentages are a Shanghai schedule, separate from pension, unemployment, work-injury and housing-fund costs; they are not a single national payroll rate.

Shanghai’s employer contribution rates are 16% for pension, 9% for medical insurance including maternity, 0.5% for unemployment, and an industry base rate of 0.2% to 1.9% for work injury. The work-injury rate can vary with the applicable classification and assessment. Housing-fund contributions are additional.

From 1 July 2026, the monthly social-insurance contribution base ranges from Chinese yuan (CNY) 7,546 to CNY 37,731. It normally uses the employee’s previous-year average monthly wage income. New hires generally use the first full month’s wage; the official guidance sets a separate method when the first month is incomplete. Contribution bases and employee take-home wages are different amounts. The employee shares are 8% for pension, 2% for medical insurance and 0.5% for unemployment; the employee pays no work-injury contribution. On the applicable social-insurance wage, these employee percentages sum to 10.5% before separate housing-fund contributions. Employer social-insurance base rates sum to 25.7% to 27.4%, depending on the 0.2% to 1.9% work-injury classification, before housing contributions and any applicable rate assessment. These sums are calculated from the stated branches and are not a guaranteed percentage of gross salary where caps, floors or other charges apply.

The employer applies to register an employee for social insurance within 30 days after work starts. Required employee deductions are remitted by the employer, which also provides monthly contribution details. An agreement to replace registration with cash does not remove a statutory contribution obligation.

If contributions are not paid fully and on time, the collection authority orders payment or a top-up. Arrears attract a daily late charge of 0.05% from the missed payment. If the employer still fails to pay by the ordered deadline, the competent authority can impose a fine of one to three times the unpaid amount. The fine therefore follows the prescribed enforcement conditions; it is not automatically charged on every initial shortfall. An employee who validly ends employment because the employer failed to pay required social insurance can claim statutory economic compensation under the applicable termination rules. A promise not to participate does not waive this protection. Contributions and employee deductions are administered monthly using the registered authority’s collection calendar and payment arrangements. Month-end is not a uniform national deadline. For example, Inner Mongolia’s 2026 employer calendar sets 25 March, 25 August, 25 November and 25 December, with specified holiday adjustments in other months, including 27 July and 31 October. Employers must use the actual local calendar for the month rather than infer the date from payroll payday.

Under the national trade-union funding rule, an employer with an established union allocates 2% of its total monthly employee wages to union funds. This employer cost is separate from individual union-member dues, social insurance and commercial liability insurance. Local rules determine collection and preparation-fund arrangements. Beijing’s rule from 1 May 2026 expressly provides for union funds or union-establishment preparation funds at 2% of total monthly employee wages, with collection through the tax authority permitted. Applicable return or support policies require their own eligibility check.

Eligible foreign tax residents can, through 31 December 2027, choose either qualifying tax-exempt allowances or the special additional tax deductions available under the individual income tax system. The choice cannot be changed within the same tax year. Qualifying allowances can include housing, meals, relocation, laundry, business travel, home leave, language training and children’s education.

The exemption depends on the expense, documentation and tax rules. A cash allowance is not automatically exempt, and the tax permission does not mean an employer must offer the benefit. Tax residence generally also considers a 183-day annual presence threshold and whether the person has a domicile in China; treaty and special rules can affect liability.

Employment-related income includes salary, bonuses, allowances and other economic benefits. Paying a benefit as a service, goods or reimbursement does not by itself make it tax-free. Taxable noncash benefits are valued using the documented price or, where the documentation is absent or clearly understates value, the prescribed market-value approach. Payroll withholding applies to taxable benefits as well as cash wages. A named statutory exemption or deduction must actually fit the payment.

A fixed personal meal, commuting, phone or parking subsidy needs to be distinguished from a genuine expense incurred for the employer’s business. Business reimbursement requires its business purpose and supporting evidence. Qualifying missed-meal compensation applies to actual business duties preventing a return for meals, within prescribed standards; a general monthly meal allowance does not automatically qualify. Business-travel allowances likewise depend on the applicable standards and evidence of the trip, with excess amounts treated under the wage rules. Special rules for qualifying foreign employees’ documented allowances are a separate route.

Income from a genuine business is taxed separately from resident comprehensive income. The business-income schedule uses annual taxable income after qualifying costs, expenses and losses, with progressive rates from 5% to 35%. An independent service fee is not automatically business income: labour-service remuneration is one of the categories included in residents’ comprehensive income, with its own withholding treatment.

Interest, dividends, property rent, property transfers and incidental income generally use the statutory 20% rate, subject to the category’s taxable base and any applicable exemption or concession. For a property transfer, taxable income deducts the original property value and reasonable expenses. Category, residence, treaty and specific relief must be assessed separately from the employee payroll table.

Using a third-party hiring provider does not remove employee rights. The parties must identify the actual lawful employment arrangement and responsible employer. Where the arrangement is labour dispatch, the dispatch business needs the required licence; the dispatch agency is the employer and must perform employer obligations. Dispatch is limited to temporary, auxiliary or replacement roles, rather than an unrestricted way to staff every permanent core job. Temporary roles last no more than six months.

The host company also has duties for working conditions, labour protection, overtime pay, performance bonuses, role-related benefits and training. Dispatched employees have equal-pay protections for comparable work. The staffing contract normally runs for at least two years, and required pay continues during periods without an assignment at the applicable minimum wage. The agency and host can share compensation liability where the host harms a dispatched worker under the statutory rule. A commercial promise to assume all liability does not release the host from those duties.

Trade unions represent employees in collective negotiation and help protect employment rights. A collective agreement can address wages, working hours, rest and leave, safety and insurance or welfare benefits. It cannot set standards below the legal minimum, and an individual contract cannot set pay or working conditions below its applicable collective agreement. A valid industry or regional collective agreement can also bind employers within its scope. Unions can seek correction of breaches and support arbitration or court proceedings.

Local implementation adds procedures. In Beijing, the rule effective from 1 May 2026 requires an employer unilaterally dismissing an employee to notify its union of the reasons at least five working days beforehand, or notify the higher-level union if none has been established. The union also participates in employment-dispute mediation and can provide legal support. This union-notification step is separate from notice owed to the employee.

Foreign internship eligibility is not confined to students at Chinese universities. Shanghai provides specified agreement-based routes for eligible French, German and Singaporean students or recent graduates, with country-specific education and timing conditions. Applicants must be at least 18 and have an eligible host; the internship is limited to six months under these routes. A foreign student or graduate cannot assume that an ordinary visitor permission allows an internship.

The Singapore route expressly requires an internship agreement addressing the stipend, welfare, insurance, hours and absence, and insurance covering personal accident, emergency assistance and medical expenses throughout the internship. The relevant permit and entry or residence process must be completed for the particular route. An internship label does not dispense with those conditions or establish an ordinary employee benefit package.

For Beijing’s ordinary professional pre-entry work-permit notification, the employer provides the application, relevant work-experience evidence, qualification documents, employment contract or qualifying assignment documentation, passport, health and criminal-record evidence, and any accompanying-family documents. The health and criminal-record certificates generally need to have been issued within the preceding six months for this route. Non-Chinese certification documents require Chinese translations stamped by the employer, with the stated exception for passports or other international travel documents.

Authentication depends on where the public document was issued and the applicable arrangement. Since 7 November 2023, qualifying public documents moving between China and another effective Apostille Convention party use an apostille, a certificate confirming the document’s official origin, instead of the traditional consular-legalization chain. Other routes, qualifications or issuing places can require different recognition.

Beijing’s published professional-notification service stages are three working days for pre-approval and eight working days for acceptance, and the application is free of charge. These stages concern a complete qualifying notification application. They exclude recruitment, obtaining documents, corrections, entry-visa processing and residence formalities; they are not an end-to-end recruitment or immigration guarantee. Paid translation, notarization, medical examination and coordination services can still be separate package expenses.

The foreign-worker permit system distinguishes high-end talent, Category A; professional talent, Category B; and other personnel admitted under specified policies, Category C. Eligibility must match an actual route, rather than a job title alone. Category A includes recognized high-level achievements and other qualifying routes; at least 85 points is one alternative. Category B includes a points route from 60 to below 85. A bachelor’s degree and at least two years of relevant experience is one professional route, with other routes and permitted relaxations for qualifying skills, teaching, pay levels or projects.

Category C covers defined policy or quota arrangements, including eligible short-term work, certain agreed foreign internships and qualifying international graduates. It is not a general permission to hire any entry-level foreign applicant. The responsible authority checks the worker, employing entity and proposed role together. Category-specific age and documentation conditions still apply.

Foreign nationals ordinarily need both the required work permission and a work-type residence document before employment in mainland China; permanent-residence and other lawful exceptions must be assessed separately. Employment must stay within the authorized scope. A business visitor, visa-free entrant or visiting researcher does not automatically have permission to take an employee role.

Where the visa requires residence formalities, the application is due within 30 days of entry. Work-type residence documents have a statutory validity range of 90 days to five years, distinct from the entry visa. The employer and worker should coordinate the relevant application, documents, medical requirements and renewal before work starts. Hong Kong, Macao and Taiwan residents have a separate mainland employment position: the old regional-resident employment-permit system was abolished in 2018. Nationality, permanent residence and the actual assignment therefore need checking before selecting the foreign-worker procedure.

For the ordinary overseas professional route, the employing entity or authorized agent applies online for the work-permit notification before the worker applies for the appropriate entry visa. Supporting information includes the actual employer and role, passport, qualifications, relevant experience, employment contract or appointment, medical evidence and criminal-record documentation, with additional recognition or authentication where required. Ordinary applicant conditions include age 18 or over, health and no criminal record, subject to the applicable category and special rules. R talent and J journalist visas serve distinct admission purposes and do not replace the ordinary employee permit assessment.

Work-permit information has been integrated with the social-security card system since 1 December 2024. A valid existing physical permit need not be replaced solely because of the integration. Shanghai’s current process requires a new overseas worker’s original-document verification within one month after entry and before the work-type residence application. This document-verification window does not extend a separate 30-day residence deadline. For an extension in the same role and employing entity, Shanghai requires application at least 30 days before the permit expires. Application review, document authentication, entry and residence steps have separate processing requirements and must all fit the planned start date.

The K visa, introduced on 1 October 2025, facilitates entry by qualifying young talent in science, technology, engineering and mathematics. The criteria cover qualifying degree holders at bachelor’s level or above, or relevant education and research work at recognized institutions. A domestic employer or inviting organization is not required for the visa application. Permitted entry activities include scientific, educational and cultural exchange, entrepreneurship and business. Taking an employee role still requires the appropriate work authorization; an employer-of-record arrangement does not itself confer that permission.

Shanghai’s official work-permit guidance distinguishes foreign high-end talent, Class A, from foreign professional talent, Class B. Class A applicants may be exempt from age restrictions. Class B applicants should normally be no older than 60, with no difference between men and women; the limit may be relaxed where there is a justified need. Qualification, experience and role conditions still depend on the applicable permit route.

Many employers continue the employee’s full agreed salary during probation. A package that promises 100% should identify the normal salary components and any separately conditional incentive. This employer practice is distinct from the statutory probation wage floor and local minimum wage.

Monthly planning amounts for six roles are Chinese yuan (CNY) 55,500 for a financial manager, CNY 49,800 for a general manager, CNY 46,300 for a business development manager, CNY 38,100 for a financial analyst, CNY 36,900 for a business analyst and CNY 32,700 for a project manager. These comparison amounts have no defined city, seniority level or observation period and are not national wage averages. Establish an offer range for the actual role, experience and location before using them in a hiring budget.

The accompanying United States dollar (USD) translations are USD 7,732, USD 6,938, USD 6,451, USD 5,308, USD 5,140 and USD 4,556 respectively. They are the paired translations in this illustration, with no disclosed exchange date; they are not current exchange-rate quotations.

For 2025, annual average gross wages were Chinese yuan (CNY) 129,441 in urban non-private units and CNY 71,590 in urban private units. Foreign-invested non-private units averaged CNY 164,956. The corresponding 2024 non-private and foreign-invested figures were CNY 124,110 and CNY 157,964.

Within information transmission, software and information technology services, the 2025 annual averages were CNY 248,752 in non-private units and CNY 128,166 in private units. These are sector averages across jobs, rather than software-engineer salaries. The urban survey covered 3.062 million legal units with at least five employees and excluded individual businesses and freelancers. Gross wages include employee tax and social-insurance deductions, but exclude equity and other capital returns. These population differences matter when setting a particular role’s offer.

A hiring budget combines base salary with employer social insurance and housing-fund payments, any contractual bonus, insurance, allowances, equipment and training. Gross salary also includes amounts withheld from the employee; employee deductions are not an additional employer charge.

One planning range uses 1.30 to 1.45 times annual base salary: Chinese yuan (CNY) 200,000 of base pay gives CNY 260,000 to CNY 290,000. A separate Chengdu software-role example totals CNY 292,267 against CNY 200,000 of base pay, approximately 1.46 times base. City illustrations place an equivalent package at CNY 310,000 to CNY 330,000 in Shanghai and CNY 275,000 to CNY 295,000 in Chengdu; another Shanghai software-role budget is CNY 340,000 to CNY 380,000. The figures describe different illustrative budgets and should not be combined into a single rate.

Actual statutory cost is calculated branch by branch using each employee’s contribution wage, local rate, cap and occupational-risk classification. Housing contributions and fixed medical charges require separate treatment. Changing the role, salary, city, benefits or inclusion of a contractual bonus changes the result; these planning examples are not current statutory aggregate percentages.