Negli ultimi 30 anni, la Cina è diventata uno dei paesi più popolosi del mondo e vanta la seconda economia più grande del mondo. La liberalizzazione economica e le continue riforme rendono la Cina un luogo ideale per assumere dipendenti e far crescere la tua attività.
Norme fiscali in Cina
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.
- Assicurazione medica
- Pensione
- Infortuni sul lavoro
- Assicurazione di disoccupazione
- Benefici genitoriali
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.
Come impostare una busta paga in Cina
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.
È necessario che i contratti di lavoro stabiliscano i termini essenziali del rapporto di lavoro, tra cui:
- Nome e identificazione del datore di lavoro
- Nome e identificazione del dipendente
- remunerazione
- Durata contrattuale
- Funzioni di lavoro e sede
- Orari di lavoro, riposo e congedo
- Diritti alle assicurazioni sociali
- Misure di protezione, salute e sicurezza sul posto di lavoro
Diritto e scioglimento del contratto di lavoro termini
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.
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