Relevant Information for Work in China: Work Permit, Tax and Social Security Card
Relevant Information for Work in China: Work Permit, Tax and Social Security Card
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✅I. Work Permit
Documents required for foreigners to apply for work permits are as follows:
(I)A completed Application Form for Foreigner's Work Permit;
(II)Supporting Documents concerning work qualifications;
(III) Certificates of the highest academic degree (diploma) or relevant approved documents and professional qualification certificates;
(IV) Certificates of no criminal record;
(V) Physical health examination certificates;
(VI) Job contracts or certificates of employment (including letters of dispatch from multinational companies);
(VII) The applicants' valid passports or other valid international travel documents;
(VIII) The applicants' bareheaded, full-faced photos taken within 6 months;
(IX) Relevant supporting documents of the accompanying family members;
(X) Other relevant materials as may be required.
✅II. Social insurance
Foreigners who work in China shall access social security in accordance with the relevant provisions of the Social Insurance Law of the People's Republic of China and the Interim Measures for Social Insurance System Coverage of Foreigners Working within the Territory of China.
Eligible individuals
(I) Individuals who are legally employed in China and have legally obtained the Foreigner's Work Permit, residence permits for foreigners, and Foreign Permanent Resident ID Cards.
(II) Individuals who have signed labor contracts with the employers within the territory of China and are paid by the employers, or those who have signed contracts with foreign companies and are dispatched to work in China.
(III) Individuals who have not yet reached the statutory retirement age.
Insurance contributions
(I) If individuals who work within the territory of China just access social security, the employer shall process social insurance registration for him/her within 30 days from the date of applying for work permit;
(II) The insurance base pay and the share borne by employers for foreign employees shall be the same as that of Chinese employees according to local standards.
Mutual exemption provisions
Individuals who are nationals of countries that have signed bilateral or multilateral social security agreements with China and work in China may be exempted from the obligation to pay for their corresponding types of insurance within the prescribed time limit according to the provisions of the agreement. Up to now, China has signed social security agreements with Germany, the Republic of Korea, Denmark, Canada, Finland, Switzerland, the Netherlands, Spain, Japan, Serbia, Luxembourg, France (not yet in force) and Kyrgyzstan (not yet in force).
Processing location: Government Affairs Service Hall or Human Resources and Social Security Bureau Service Hall of the place where they work; Online Service Hall for Social Insurance.
✅III. Payment of individual income tax
Residents and non-residents
An individual who is domiciled in China, or an individual who is not domiciled in China but has resided in China for an aggregate of 183 days or more within a tax year, shall be regarded as a Chinese tax resident. Income received by a Chinese tax resident from within China or overseas shall be subject to individual income tax pursuant to the provisions of the Individual Income Tax Law of the People's Republic of China.
An individual who is not domiciled in China and does not reside in China, or an individual who is not domiciled in China but has resided in China for less than an accumulated 183 days within a tax year, shall be regarded as a nonresident individual. Income received by a non-resident individual from within China shall be subject to individual income tax pursuant to the provisions of the Individual Income Tax Law of the People's Republic of China.
Annual reconciliation for comprehensive income
Foreign nations, who are tax residents of China and obtain comprehensive incomes from salary and wages, remuneration for personal services, author's remuneration and royalties in a tax year, shall fill in the Annual Individual Income Tax Return for Self-Filing and associated forms within the period from March 1 to June 30 of the following year, and do the annual tax reconciliation with the tax authority. Foreign nationals who meet one of the following conditions shall be exempted from the annual reconciliation of individual income tax:
(I) The conditions specified in the tax policy for exemption from the annual reconciliation are met;
(II) The amount of tax withheld matches with that of the tax payable;
(III) The conditions for refunding are met, but the claim of tax refunds is waived.
Enjoying preferential treatment under tax treaties
China has signed agreements or arrangements on avoidance of double taxation with 114 countries (regions). Foreign nationals who are eligible for tax reductions or exemptions may judge by themselves the conditions for enjoying such treatment. They can choose to enjoy the treatment upon self-filing or through withholding agents, and relevant documentation shall be retained for future inquiries.
✅IV Social Security Card
Work permit information for foreign nationals will be integrated into their social security cards, eliminating the need for separate physical work permits. Foreign nationals may also register and verify their identity via the social security card app or mini-program using their name, work permit number, or social security number, subsequently obtaining an electronic social security card containing their work permit information.
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