Currency in China
Chinese Yuan (CNY)
中国（大陆）首都
Beijing
中国（大陆）时区
GMT+8
Important Facts About the Country of China
Introduction to China
The People’s Republic of China (China) was founded on October 1, 1949. The country is located in the east of Asia at the west bank of the Pacific Ocean. Its capital city is Beijing.
China is one of the oldest countries in the world, with the world’s leading number of world heritage sites. It is also home to the largest population in the world and has the third largest land area in the world. Hosting the second largest economy in the world, China continues to be the largest contributor to world economic growth. In 2019, China’s total economic volume exceeded 99 trillion yuan, making it one of the potential world superpowers. China adheres to an independent foreign policy of peace and is a permanent member of the UN Security Council. It also serves as an important member of many international organizations.
China shared land borders with 14 countries and maritime boundaries with eight countries. Its provincial administrative divisions include 23 provinces, five autonomous regions, four municipalities directly under the central government (Beijing, Tianjin, Shanghai and Chongqing) for high-development areas, and special administrative regions with high autonomy for Hong Kong and Macao. Beijing, Shanghai, Guangzhou, Shenzhen are the first-tier cities with the best economic development in China.
Geographically, China is high in the west and low in the east. The area with the highest altitude is located in the Qinghai Tibet Plateau in the southwest of China. Known as the “roof of the world,” this area has an average altitude of more than 4,000 meters, The area with middle elevation is dominated by plateaus and basins. The country’s population is concentrated at the low altitude of the alluvial plain, ranging from the east to the Yellow Sea and the East China Sea.
China has a transportation network comparable to that of developed countries. The main transportation lines continue to extend to inland and border areas, and the country’s total transportation capacity gradually improves. China’s railway footprint exceeds more than 139,000 kilometers. This includes 35,000 kilometers of high-speed rail, which ranks China first in the world.
The Current Chinese Legal System
China’s current constitution was promulgated and implemented on December 4, 1982. Thereafter, amendments to it were adopted on April 12, 1988; March 29, 1993; March 15, 1999; March 14, 2004 and March 11, 2018.
The National People’s Congress holds the highest authority of state power. Its permanent body is called the Standing Committee of the National People’s Congress. The National People’s Congress and its Standing Committee exercise legislative power over the state.
The State Council of the People’s Republic of China, the Central People’s government, is the executive body of the highest authority of state power. It is also the highest state administrative body. The premier responsibility system is implemented by the State Council. Ministers and directors are responsible for all departments and committees.
The Culture of China
After thousands of years of development, China has formed a vibrant, regional culture with wide vision, deep level and multi angle. There is an expression in China that says, “Food is the most important thing for the people.” Indeed, Chinese cuisine, along with many of the country’s other cultural elements, are known all over the world.
China is rich in tourism assets, drawing in visitors from around the world. In 1986, China began to propose world heritage sites to UNESCO. As of June 2018, China has 52 World Heritage Sites, ranking first in the world. Among them, there are 12 natural heritage sites and four natural and cultural heritage sites.
What to Know about China's Geography
Land: 9.6 million square kilometers
Water area of the inland and marginal seas: 4.7 million square miles
Coastline: more than 18,000 kilometers
Languages Spoken in China
China’s official dialect is Mandarin, which is also called Putonghua. This is spoken by more than 70% of the Chinese population. There are also several other major dialects spoken throughout China.
Multi-ethnicity within China
China is a unified multicultural country with the Han ethnicity as the main group, accounting for 91.51% of the population. Furthermore, there are 56 other ethnic groups in China.
Human Resources in China at a Glance
China’s Employment Law Regarding Termination Policies & Unlawful Dismissal
Employment law in China is based on a statutory, civil law system. Because there is no concept of “at will” employment in China, the termination of employment is only possible on specific statutory grounds that generally require just cause. All employees are protected from unlawful dismissal, regardless of their seniority. A departing severance payment is generally a requirement. It is critical for employers to follow the proper procedures for employee termination. Failure to adhere to the regulations can lead to expensive settlements.
Generally, it is difficult and troublesome to terminate an employee. Hence, it is common to engage an employee through fixed-term employment. An employer retains the right to terminate an employee upon expiration of a fixed-term contract. However, it must pay financial compensation.
Since 2008, a two fixed-terms rule has been applied, under which an employer must automatically provide an employee with an open-term contract after they have signed a fixed-term contract twice in succession. Severance can only be avoided in cases where an employee refuses to renew a contract on the same or better terms as enjoyed previously. It is highly recommended to seek advice when terminating an employee.
The Importance of an Employment Contract in China
The Employment Contract Law is the most important law in China regulating an employer and employee relationship. This law applies to the employment of foreigners as well as local Chinese employees. The regulations of this law apply to local Chinese companies as well as Wholly Foreign-Owned Enterprise (WFOE). China’s Employment Contract Law has been constructed to build harmonious employment relationships that protect the rights of the country’s workforce hired.
A written contract is mandatory in China. Employers operating without written employment contracts will be exposed to several risks. Specifically, if an employer allows more than a month to pass without a written employment contract, the employer will then be required to compensate double the employee’s monthly wage.
If an employer goes more than a year without executing a written employment contract, the employee without the contract will be deemed to have entered into an open-term or permanent employment contract with the employer. This usually means the employer will have to retain the employee until he or she retires. In addition, the Chinese labor authority may also impose fines on the employer for having violated the regulations on written contracts. In this case, since there is no “employment at will” in China, the employer will not be able to terminate the employment contract without triggering severance pay.
The mandatory written contract rule also applies to renewal periods. In practice, most employers often sign a fixed-term employment contract with employees. Some of these employers may not execute a new contract once the previous employment contract expires. Instead it will be renewed automatically by the employee’s continuous service. In this situation, a contract that is not renewed may also trigger compensation obligations on the part of the employer.
Employment contract is required by law. Certain terms need to be defined.
- Fixed-term or open-ended
- Lengths of probation periods
- Name, position, term, benefits, social security, etc.
The contract must be in Chinese but it is common to have an English translation as well. Courts will only rely on the Chinese version in the case of a dispute.
Regulations and Rules Regading Working Hours in China
Most Chinese employees work under the Standard Working Hours System. Under this system, a full-time employee’s working hours are generally limited to eight hours a day and 40 hours a week. The work week is usually from Monday through Fridays. Some companies apply a Flexible Working Hours System, which means start working time varies from 8:30 to 10:30 a.m. while end working time varies from 5:30 to 7:30 p.m.
There are two exceptions to this system:
- Comprehensive working hours of non-standard working hours
- Irregular working hours
An employee can only be designated to work under either of the alternate systems if all conditions under the local laws are met.
China’s irregular working hours scheme is roughly similar to the salaried employee system in the U.S. However, employees under this system are not necessarily exempt from being compensated for all overtime pay.
Under the comprehensive working hours of non-standard working hours scheme, an employer may generally require an employee to work longer hours without overtime pay. However, the average working hours in a certain “comprehensive calculation” period (e.g. a quarter) do not exceed the applicable legal maximum on total working hours for that period.
Employers are not required to furnish an employee handbook. However, it is recommended to furnish one in case a legal dispute is to arise. The burden of proof falls onto the employer. Both employers and employees need to register work rules with the government.
Rules About Retirement Age & Potential Future Changes
60 for male workers. 55 for female white-collar workers and 50 for female blue-collar workers.
China's Guidelines Regarding Probation Period
By law, the following probation periods are set in China:
- For employment terms of more than three months but less than one year: probation of no more than one month
- For employment terms of one year or more but less than three years: the probation period must not exceed two months
- For employment terms of three years or more or for an open-term employment arrangement: the probation period cannot be longer than six months.
Each employee can have only one probation period with the same employer.
Termination Policies & Three-Year Employment Terms in China
Since it is more difficult to terminate an employee after the probation period, it is usually (but not always) recommended to set an initial term of three years for a new employee. This allows the employer to set a six-month probation period, which is the longest permitted under Chinese law.
Severance Pay in China
Employers must pay severance. The severance payment equates to a month’s salary for each year of service. For more than six months service but less than one year, it is calculated as one year. For less than six months service, the required severance payment is equivalent to half a month’s salary unless the employee failed to satisfy the conditions of the recruitment under the probation, seriously violated company regulations or committed a civil crime. In these cases, the employer must provide clear evidence as proof. Otherwise, the employer needs to provide a 30-day advance written notice to the employee and part ways with mutual consent. The employer may pay one month’s salary over and above the severance pay in lieu of observing the 30-day advance notice period.
Chinese Laws Regarding Overtime
Additional overtime pay is required:
- overtime on weekday: 150% of the hourly rate
- overtime on weekend or days off: 200% of the hourly rate
- overtime on public holiday: 300% of the hourly rate
The allowable number of overtime hours is also regulated in China. Overtime is limited to no more than three hours per regular work day and no more than 36 hours per month.
If the employer wants to have different or longer working hours, the employer must apply for a specific working time system. This system has to be approved by the local government labor office.
Technically, every employee of a company from the top management down to the lowest hourly-paid employee is eligible for overtime pay in accordance with the PRC Labor Law.
Due to the perceived complexity of labor laws in China, some employers apply controversial methods to try and soften the terms of the law as written. There is some foundation for these workarounds on overtime pay because the law was initially created with the average production line employees in mind. As a result, there is some give and take on how the law is modified through common practices that are generally acceptable to the Chinese government and local labor councils.
Modifications are therefore acceptable so long as the authorities provide their stamp of approval on the deal. However, all of these workarounds involve some degree of assumed risk because employees who feel they are being treated in a non-compliant way can file a complaint against their employer. If the Chinese government or local labor council are not in agreement with how that employee is being treated, then the employer stands to lose the fight in China’s pro-employee environment. Generally, it is best to establish rules and have employees consent by signature to the plans and rules.
China's Requirements Regarding Notice Periods
The required notice periods are specified in the contract. This is normally a minimum of 30 days.
Rules Regarding Bonus and 13th Month Pay in China
A 13th month of salary is customary in many parts of China and it is typically paid out before the Chinese New Year. This payment is not required, so the conditions for earning this bonus month of salary need to be specified clearly and in writing. For multinational corporations (MNCs), a discretionary annual bonus is more common. Some MNCs may have both the 13th month pay and a discretionary annual bonus. If the 13th month pay is stated in the employment contract, the employer is obliged to pay.
Many foreign companies conducting business in China have generously added this 13th month, only after calculating their expenditures based on a 12-month system. If the employer is going to implement a bonus system for employees, the employer should clearly define its parameters in employment contracts. For example, instead of paying a higher salary but no annual bonus, the employer may opt for a lower salary with an annual bonus. This bonus is usually paid early in the following year. This will add no cost to the employee. However, the employee can benefit by deferring their individual income tax payments.
Statutory Benefit Contributions Paid by Employers in China
Statutory benefit contributions are paid by the employer. The following steps must be completed:
- Establish a company.
- Open a social contribution account and a housing fund account.
- File the employee information into the company account when a staff has been hired.
- The company will generate the monthly billing for social security and housing fund.
- Advance the payment from the employer’s bank account to the social contribution and housing fund account respectively.
Contributions for the five social insurances (pension, medical, unemployment, maternity and injury) are all together in one bill while the housing fund contribution is another bill. They are two separate payments.
For local staff, after signing the employment contract, the employer shall file employee’s information into the company accounts designated for social contributions and the housing fund. This will take about one to two working days. If the employee does not have individual social contribution and housing fund accounts, employers will need one week to apply and open the employee’s account first and then file the employee information.
Government health insurance is mandatory. However, the employer can also purchase a commercial health insurance program as supplementary insurance for employees.
Additional Statutory Requirements for the Disabled
- China has a mandatory system for the pro rata hiring of disabled persons.
- According to the PRC Disabled Persons Security Law and the Rules of Employment of Disabled Persons, companies are obliged to hire disabled persons in proportion of no less than 1.5% of their total staff.
- The funds are used for vocational trading and job placement for the disabled.
- If any company fails to hire the requisite number of disabled persons, it is obliged to make contributions to the Disabled Persons’ Employment Security Fund.
Rates by City:
| Rate (%) | Cities |
| 0.5 | Shenzhen |
| 1.50 | Chongqing, Dongguan, Guangzhou, Hangzhou, Jinan, Ningbo, Qingdao, Shanghai, Suzhou, Tianjin, Wuhan, Xian, Zhuhai, Beijing |
| 1.60 | Chengdu, Zhangzhou |
| 1.70 | Dalian, Shenyang |
- An enterprise with no more than 30 employees can be exempt from paying the Fund for the first three years after its establishment.
- The disabled persons’ employment security fund contribution must be paid on a monthly basis. It can be paid together with the social insurance contributions for the employees either on a monthly basis or annually.
Tax and Social Security Information for Employers in China
Important Chinese Tax Rules to Know
If a director has an employment capacity at the same time, he or she will normally be taxed as a local employee.
Most supplementary benefits (travel allowance, cell phone allowance, etc.) are taxable at the expense of the employee.
Reimbursements with legal fapiao (invoice) are not taxable (e.g. for business travel).
Income Tax (National Tax)
Individual Income Tax (IIT) is levied on a progressive rate, ranging from 3% for monthly taxable incomes of RMB 5,000 to 45% for monthly taxable incomes of RMB 85,000. The IIT is withheld from the employees’ monthly salary by their employers and is paid directly to the Chinese government. This withheld IIT is then paid to the tax authorities on a monthly basis.
Employers should withhold the IIT and make the IIT filing each month. The IIT payable will be deducted directly from the employer’s bank account through the country’s e-tax system.
The annual settlement of IIT should be completed during the period of March 31st to June 30th of the following year. The annual settlement is applicable to employees who have multiple sources of income or revenue. It also applies to anyone who did not fully make use of the personal deduction, due to a career break.
Until December 31, 2027, when an individual resident obtains a one-time annual bonus or 13th-month salary, he or she will enjoy the preferential apportionment tax rate in calculating income tax.
There is no local or resident tax in China.
Social Insurance Contributions Required of Chinese Employers
Chinese employers are typically required to contribute to social insurance. This usually includes pension, medical, work-related injury, maternity insurance and unemployment insurance. Contribution to the housing fund is also required on behalf of all employees, but there are exceptions.
The exact type of required social insurance is determined by local rules. Expatriates and Hong Kong, Macau and Taiwan ID Card holders are required to enroll in statutory social insurance as well. If an employer is required by law to make the payments, it cannot contract out of its obligations even by agreement with an employee. Authorities in China will disregard any such agreement.
Housing Fund Regulations for Employers
The Housing Fund was established in 1999 to help Chinese employees save money so they can purchase their own homes. The Housing Fund is legislated at the national level with the Regulations on Management of Housing Provident Fund and regulated by the Ministry of Housing & Urban-Rural Development.
Money withheld for the Housing Fund is not distributed nationally. Instead, it is allocated into the employee’s personal Housing Fund. This fund is only accessible to fund down payment, purchase, construction or renovation of a house. It can also be used to pay back the mortgage for a house. Recent reforms have loosened these regulations, allowing employees to access the fund to cover emergencies such as urgent medical treatment.
As the Housing Fund is regulated by a different department than that of Chinese taxes and social insurances, employers must register their employees with this separate agency. Newly-incorporated companies in China must register with the Housing Fund Bureau within 30 days of establishment. Within 20 days of registration, the company must then work with a bank to automate their Housing Fund contribution payments. Additionally, the employer must register a new staff member within 30 days of their first day working for the company.
Foreigners are completely exempt from Housing Fund withholdings. The program is reserved exclusively for citizens of China.
The below table explains the contributions in Shanghai till June 2024, with rates varying from city to city:
| Social Insurance and Housing Fund | Monthly Salary Cap (RMB) | Employer Contribution | Employee Contribution |
|---|---|---|---|
| Pension Insurance | 36,549 | 16.00% | 8.00% |
| Medical Insurance combined with Maternity Insurance | 36,549 | 10.00% | 2.00% |
| Unemployment Insurance | 36,549 | 0.50% | 0.50% |
| Work-injury Insurance | 36,549 | 0.256% | 0 |
| Housing Fund | 36,549 | 7.00% | 7.00% |
| Total | 34.256% | 17.50% |
*The above table serves as a broad guideline. Actual rates charged will differ.
Important Information for Employees in China
Salary Payment
- Chinese law requires salary payments to be disbursed at least once a month. This is normally paid within five days of the end of the payroll cycle.
- Salary payments can normally be paid by bank transfer to the employee.
Payslip
Employees log in to the payslip web/app with registered cell phone numbers to view their e-payslips.
Timesheets
Timesheets are discretionary on the part of the company.
Holiday Allowance
- Public holidays in China are complicated, with some of the most stringent rules among developed nations. If the holiday lands on a weekend, the days will be observed on the next working days after the weekend. The Chinese New Year and National Day holidays are three days long.
- The week-long holidays on May Day (Labor Day) and National Day began in 2000, as a measure to increase and encourage holiday spending. The resulting seven-day or eight-day holidays (if Mid-Autumn Festival is near National Day) are called the “Golden Weeks” (黄金周) and have become peak seasons for travel and tourism. In 2008, the Labor Day holiday was shortened to three days to reduce travel rushes to only twice a year. In place of this, three traditional Chinese holidays were added.
- Generally, if there is a three-day or four-day holiday (if Mid-Autumn Festival is near National Day), the government will declare it to be a seven-day or eight-day holiday. However, citizens will be required to work on a weekend. Businesses and schools then treat the affected Saturdays and Sundays as the weekdays that the weekend has been swapped with. Schedules are released late in the year before and might change during the year.
- The employer must pay the employee the full wage during a public holiday. The wage can be calculated as the average daily wage based on the employee’s history. An alternative holiday arrangement can be made. However, it must occur no more than 60 days before the statutory holiday.
Annual Leave
Statutory minimum standard:
- One year or more and less than 10 years’ cumulative service: five days of vacation
- 10 years or more and less than 20 years’ cumulative service: 10 days of vacation
- 20 years’ cumulative service or more: 15 days of vacation.
It is a common practice to give more annual leave to key staff to incentivize them. Allowances for paid leave and sick leave are based on total working life, not just working period with the company.
Carry over is discretionary, but allowing an employee to carry over their vacation days to the next year is allowed but it will complicate requirements for the future. Therefore, it is not a common practice.
Employers are required to take measures to ensure employees take their entitled vacation days. If an employer fails to do so, they are required to compensate the employee for untaken paid leave. In addition to regular salary, the employer is required to pay the employee 200% of the employee’s daily wage for each day of untaken paid leave. This is not required for days of paid leave allowed beyond what is specified in the law. For instance, if the company offers more paid leave than the statutory amount, the company may not be required to compensate for these untaken leave days. In the event the employer is unable to provide the employee their entitled leave, they must compensate the employee with 300% of the normal compensation.
Sick Leave
- Sick leave can be taken in cases of an illness or a non-work related injury. The employee is required to provide the supporting document issued by a certified practitioner or a recognized medical organization. This must then be approved by the employer. The number of annual (paid) sick leave permitted must be pre-determined and directly stated within the employment contract of the employee. Carry over is not suggested.
- In the case of a severe illness, employees in the first year of employment are entitled to a sick leave of maximum three months. One month of sick leave can be increased for every full year after. However, it must not total more than 24 months.
- Employees must use sick leave separately from annual leave.
Maternity & Child Care Leave
Maternity leave can be taken for prenatal examination, childbirth, breastfeeding, late pregnancy and delivery.
Prenatal examination includes doctor visits during the first 12 weeks. Prenatal examination time is counted as working time.
Natural delivery: Most provinces in China have extended the maternity leave from 128 days to 158 days. However, the leave period may vary by city.
The following are the provinces that do not follow the 158-day norm:
- 178 days: Chongqing, Guangdong
- 128 days: Tianjin
- 190 days: Henan , Hainan (at most)
- 188 days: Jiangxi, Hebei (for the third child), Zhejiang (for the third child)
- 180 days: Gansu, Heilongjiang, Fujian (at most)
- 148 days: Guangxi
- 128 days: Jiangsu (no less than this amount)
Other leave periods associated with child care:
- Difficult delivery: leave days of natural delivery is 15 days
- Multiple deliveries: leave days of natural delivery is 15 days + 15 days extra per child
- Abortion or Miscarriage within first 4 months: 15 days
- Abortion or Miscarriage after first 4 months: 42 days
- Prenatal leave: After the seventh month of pregnancy, an employee is entitled to a one hour break each day. The employee may also be entitled to a 2.5 months’ prenatal leave upon employer approval.
- Breastfeeding leave: For a child less than 1 year old, female employees can take up to two feeding periods per day. This allows for 30 minutes per child. Travel time for the same period is to be counted as working time.
- Maternity leave: Alternatively, after childbirth, female employees may also apply for a leave of 6.5 months upon employer approval. With maternity insurance (a component of social security insurance), the employee receives an allowance rather than her normal salary during maternity leave.
Parental Leave
Male employees requesting paternity leave are, in most of the regions in China, entitled to 15 days. However, this may vary by location. The following are cities that do not follow the 15-day norm:
- 7 days (of paternity leave): Tianjin, Shandong (pending to be extended to no less than 15 days)
- 10 days: Shanghai
- 20 days: Liaoning, Chongqing, Sichuan, Hunan
- 25 days: Ningxia, Guangxi, Inner Mongolia
- 30 days: He’nan, Jiangxi, Anhui, Yunnan, Gansu
There are nuances to paternity leave requirements that can vary by location. For instance, the city of Shenzhen requires a minimum 15 days of paternity leave if the mother is at least 23 years of age. In other parts of China, an employee’s right paternity leave is somewhat ambiguous.
Maternity Insurance & Compensation
Employees with maternity insurance:
- If the employee has purchased maternity insurance from the Social Security Bureau (SSB), employers may not need to pay the employee’s full compensation during maternity leave. The SSB may pay all or most of the employee’s allowance.
- The SSB applies its own rules for calculation, which will be based on the average monthly salary of all the employees of the company over the previous 12 months as well as the local average wage.
- The employer may still be required to contribute to the employee’s salary, depending on the rules of the local social welfare administration. In Beijing and Shanghai, all maternity leave compensation exceeding the local average monthly salary must be compensated by the employer. In these cities, the maximum allowance standard is three times the average local salary.
Employees without maternity insurance:
- If the employee going on maternity leave does not participate in maternity insurance, the employer must pay the employee’s compensation during maternity leave. This is to be calculated based on her average monthly salary of the previous 12 months.
From 2020 onward, many cities merged maternity insurance with medical insurance.
Other Leaves
- Wedding leave: Entitled to three days in general, it may be various from the local government up to 30 days. Moreover, all legally married couples in Shanghai will be entitled to an additional seven-day marriage leave apart from the three-day national marriage holiday.
- Funeral leave: Employees will be entitled to one to three days in the event that an immediate relative of the employee (parents, spouse, parent-in-law or child) passes away.
- Family visit leave: Family visit leave can be availed if an immediate family member (spouse or parent) is visiting and they do not live together with the employee. In such cases, the leave days for the spouse visit can be up to 30 days per year. Leave days for a parent’s visit can be up to 20 days per year (for single employees) and up to 20 days per four years (for married employees). This benefit is enjoyed by employees in specific legal entities, including government offices, state-owned companies or public institutions.
Non-statutory Benefits for MNC
- Providing own Defined Benefit Plan is not a popular practice in China.
- The employer can get additional supplemental insurances, but it is taxable on the individual. Supplemental insurances, such as medical, life, pension and accident can be provided as an additional benefit to attract or retain good people.
- Provident funds and other similar benefits are not applicable.
Rules Regarding Visas and Foreign Workers in China
General Information
Employers must get approval to hire overseas employees. Following the approval, the employment contract can be signed. Then, the employer needs to apply for a working permit. Not every company in China is permitted to hire foreigners. The power of the company to hire expatriate staff is directly proportional to its registered capital. If a company is empowered to hire expatriates, it is the responsibility of the company to obtain a work permit and work visa for expatriate recruits.
Depending on the job role, expats may be hired on Work Visa (Z)/Priority Talent Visa (R)/Internship Visa (X2/M). Normally, it takes about two months to obtain a visa approval. If hiring employees with IDS from Hong Kong, Macao or Taiwan, the company is not required to obtain special approval or work permit. Foreigners (and Hong Kong, Macau and Taiwan ID holders) are entitled to all statutory social insurance benefits in accordance with the law.
Additional Other Information About Taxes & Exemptions for Foreign Workers
Regardless of how long they have resided in China, foreign individuals may be taxed on the salary income they receive globally if they reside in China for more than 183 cumulative days in one calendar year. Starting from the sixth year of residency in China, the individual is automatically considered a resident and becomes liable for income received globally for that tax year. Foreigners are eligible for a standard deduction of RMB5,000 (from January 2019 onwards).
Until December 31, 2027 expatriates will be able to enjoy tax exemption policy for benefits-in-kind allowances, including housing and meals, relocation expenses upon commencement or cessation of employment in China, business travel expenses to the individual’s country of origin, and language training expenses. The allowances shall be considered part of total income for tax purposes, in accordance with relevant tax rules.
All cities in China require foreigners and Hong Kong, Macau and Taiwan ID Card holders to participate in the statutory social security system.
Finally, it should be noted foreigners are completely exempt from Housing Fund withholdings as the program is reserved exclusively for Chinese citizens.
Public Holidays Recognized by China in 2024
| Occasion | Date | |
|---|---|---|
| 1 | New Year’s Day | January 1 |
| 2 | Spring Festival | February 10 – 17 |
| 3 | Qing Ming Festival (Tomb-Sweeping Day) | April 4 – 6 |
| 4 | Labor Day | May 1 – 5 |
| 5 | Dragon Boat Festival | June 10 |
| 6 | Mid-Autumn Festival | September 15 – 17 |
| 7 | National Day | October 1 – 7 |