在過去的30 年中，中國已成為世界上人口最多的國家之一，並擁有世界第二大經濟體。經濟自由化和持續改革使中國成為聘請僱員和發展業務的好地方。​​ 

中國稅務規則​​ 

Before you can set up your payroll in China, you need to understand all of the country’s taxation rules. China’s progressive Individual Income Tax rates for employment income range from 3% to 45%, based on taxable income after allowable deductions.​​ 

Employers contribute to different benefits schemes in China. The country’s statutory benefits include five social insurances plus one housing fund. These generally cover pension, medical, unemployment, work-related injury, maternity, and the Housing Provident Fund, with contribution rules varying by city and province.​​ 

  • 醫療保險​​ 
  • 退休金​​ 
  • 勞動者報酬​​ 
  • 失業保險​​ 
  • 父母福利​​ 

As an employer, you must contribute to the housing fund for employees covered by the housing provident fund system. Contributions are generally based on the employee’s wage base and the locally applicable rate. While some contribution is mandatory, employees often try to negotiate for more during the hiring phase. Employers typically contribute between 5% and 12% of the employee’s Housing Provident Fund contribution base salary. The exact rate and base caps vary by city or province.​​ 

如何在中國設置薪資系統​​ 

To set up payroll, you first need to create a subsidiary and open bank accounts in the country. All payments should generally be sent to employees in Chinese yuan, also known as renminbi (CNY/RMB). Foreign-currency wage arrangements should be reviewed carefully for payroll, tax, social insurance, housing fund, and exchange-control compliance.​​ 

僱傭合約規定僱傭關係的基本條款，其中包括：​​ 

  • 僱主的姓名和身份證明​​ 
  • 僱員姓名及身份​​ 
  • 福利；補償金​​ 
  • 合約期限​​ 
  • 工作職責及地點​​ 
  • 工作時間、休息和休假​​ 
  • 社會保險權益​​ 
  • 工作場所保護、健康與安全措施​​ 

權利及終止條款​​ 

An employment contract outlining the above terms and employee entitlements must be prepared prior to setting up payroll in China. Employees are entitled to a statutory medical treatment period of between 3 and 24 months for nonwork-related injuries or illnesses. The period depends on total working experience and length of service with the current employer.​​ 

Termination terms vary by the type of employment contract. Employers do not have to give a statutory minimum number of days’ written notice during the probation period. Termination is not at will. The employer must have a lawful ground and should document the reason in writing. However, where employer-initiated termination by notice is legally permitted after probation, prior written notice must be no less than 30 days. The employer may generally pay one month’s salary in lieu of notice instead. Termination notice requirements may differ for fixed-term contracts or where termination is for a lawful cause.​​ 

透過 G-P 簡化全球薪資管理。​​ 

G-P 利用我們領先市場的 Global Growth Platform™ 簡化薪資管理流程的每個步驟。使用我們的 99% 準時自動化薪資系統，使用 150 + 貨幣在世界任何地方安心地為您的團隊付款-只需單擊幾下即可。我們的產品還與領先的 HCM 解決方案整合，在跨平台自動同步員工薪資料，為人力資源團隊創造一個可靠、便捷的真實資訊來源。​​ 

與我們聯絡以了解有關我們如何為您提供支持的更多信息。​​