지난 30 년 동안 중국은 세계에서 가장 인구가 많은 국가 중 하나가 되었으며 세계에서 두 번째로 큰 경제 규모를 자랑합니다. 경제 자유화와 지속적인 개혁으로 중국은 직원을 고용하고 비즈니스를 성장시키기에 좋은 곳입니다.​​ 

중국의 과세 규정​​ 

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.​​ 

  • 의료 보험​​ 
  • 연금​​ 
  • 근로자 재해보험​​ 
  • 실업 보험​​ 
  • 부모 혜택​​ 

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.​​ 

중국에서 급여를 설정하는 방법​​ 

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.​​ 

고용 계약서에는 고용 관계의 필수 조건이 명시되어야 하며, 여기에는 다음이 포함됩니다:​​ 

  • 고용주의 이름 및 신원 확인​​ 
  • 직원의 이름 및 신분증​​ 
  • 보상​​ 
  • 계약 기간​​ 
  • 담당 업무 및 위치​​ 
  • 근무 시간, 휴식 및 휴가​​ 
  • 사회 보험 자격​​ 
  • 직장 보호, 건강 및 안전 조치​​ 

자격 및 해고 조건​​ 

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-P로 글로벌 급여 관리를 간소화하세요.​​ 

G-P는 시장을 선도하는 글로벌 성장 플랫폼™ 을 통해 급여 관리 프로세스의 각 단계를 간소화합니다. 클릭 몇 번으로 정시 자동 급여 지급 시스템( 99% )을 통해 전 세계 어디서나 150+ 통화로 팀에게 안심하고 급여를 지급하세요. 또한 Workday 제품은 주요 인적 자원 관리(HCM) 솔루션과 통합되어 여러 플랫폼에서 직원 급여 데이터를 자동으로 동기화하여 인사팀에 신뢰할 수 있고 편리한 단일 데이터 소스를 제공합니다.​​ 

문의하기 에 문의하여 지원 방법에 대해 자세히 알아보세요.​​