聚集由Vincent · Cheung

在中国，有三份不同社会救济金计划，并且他们的应用依靠雇员的“hukou”。

1. 都市社会保险-为居住在市区的上海居民
2. 小镇社会保险-为居住在Shanghaisuburb地区的上海居民例如青浦、SongJiang、NanHui、金山等等。
3. 联合社会保险-为非上海居民

为都市和小镇社会保险，公司的贡献是相当于44%，并且32%雇员’分别薪俸。 这贡献将去往雇员’退休金，失业，医疗，工作场所和生育保险并且公共住房资金。 另外，一个极小和最大薪水范围申请对各种各样的保险项目和公共住房资金的贡献。当雇用中国职员时，有对中国的必须的福利救济付款系统的好理解外国雇主是非常重要的。

FIE的就业事态是受中国劳工法和相关章程支配。 例如养恤基金、医疗资金、失业资金和住房资金，变化用不同的地区，法律上需要社会必须的福利救济系统。 不支付雇员’资金逐字地是非法的。 在上海，壁画负责对保证必须的福利救济付款法律上付。对各自资金的雇员贡献对待可扣除为中华人民共和国IIT目的。 In 2006, The Ministry of Finance and the State Administration of Taxation (SAT) have jointly issued tax circular (Circular 10) to further clarify the tax free contributions to Basic Pension Fund, Basic Medical Insurance, Unemployment Fund and Basic Housing Fund. It further stipulates that for Basic Pension Fund, Basic Medical Insurance, Unemployment Fund and Basic Housing Fund, any part of contributions made in excess of the statutory limits specified are treated as normal salary and must be treated as subject to the PRC IIT. It’s crime to substitute the regular salaries of the employees with excessive amount of employer and employee contributions to housing fund as a vehicle of tax evasion. Check out the following tdctrade’s extract from guide to doing business in China.

Insurance and Welfare for Chinese Staff
Insurance and welfare expenses for serving Chinese staff can be treated as costs, expenses, insurance and welfare and kept by the enterprise for use in paying for the medical, insurance and welfare expenses of serving staff.

Retirement Fund and Unemployment Insurance Fund for Chinese Staff
Pension and retirement fund and unemployment insurance fund for Chinese staff set aside by the enterprise in accordance with the standards set by the government can be treated as costs and expenses and handed over to the organisation in charge of retirement and unemployment insurance for management. The funds can only be used for labour insurance and not for any other purposes.

Housing and Cost of Living Allowances for Chinese Staff
Allowances for housing and cost of living set aside by the enterprise in accordance with the standards set by the finance department and labour department can be treated as costs and expenses. Housing allowance should be retained by the enterprise in the form of a subsidy fund and used for subsidising the construction, maintenance and purchase of housing for the Chinese staff. Cost of living allowance should be handed over to the local finance department.

Labour Union Fund
Enterprises should put aside 2% of their total payroll each month as labour union fund, and this item should be treated as costs and expenses. The labour union fund is managed and used by the labour union of the enterprise concerned according to the relevant regulations of the All-China Federation of Trade Unions.

Vincent Cheung, www.PathToChina.com

Path To China is an International Business Consulting Firm that provides foreign investors with business registration service in China.