過去30年の間に、中国は世界で最も人口の多い国の一つとなり、世界第2位の経済規模を誇るようになった。経済の自由化と継続的な改革により、中国は従業員を雇用し、事業を拡大するのに最適な場所となっている。
中国の課税ルール
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.
- 医療保険
- 年金
- 労災保険
- 失業保険
- 親の給付金
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.
中国で給与計算システムを構築する方法
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.
雇用契約書には、雇用関係の重要な条件を明記することが義務付けられており、これには以下の事項が含まれます。
- 雇用主の氏名および識別情報
- 従業員の氏名と識別情報
- 報酬
- 契約期間
- 職務内容と勤務地
- 労働時間、休息、休暇
- ソーシャル保険の受給資格
- 職場における保護、健康、安全対策
権利および解雇条件
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.
G-Pを活用して、グローバルな給与支払い管理を効率化しましょう。
G-Pは、Global Growth Platform™を使用して、給与支払い管理プロセスの各ステップを効率化します。当社の99 %の自動給与支払システムを使えば、世界中のどこにいても150以上の通貨で安心してチームに給与を支払うことができます。しかも、すべて数回クリックするだけで完了します。当社の製品は、主要な人材管理ソリューションとも連携し、従業員の給与データをプラットフォーム間で自動的に同期することで、人事チームにとって信頼性が高く便利な単一の情報源を提供します。
弊社がどのようにサポートできるかについて詳しく知りたい場合は、連絡先。