聚集由Vincent ・ Cheung

在中國，有三份不同社會救濟金計劃，并且他們的應用依靠雇員的「hukou」。

1. 都市社會保險-為居住在市區的上海居民
2. 小鎮社會保險-為居住在Shanghaisuburb地區的上海居民例如青浦、SongJiang、NanHui、金山等等。
3. 聯合社會保險-為非上海居民

為都市和小鎮社會保險，公司的貢獻是相當於44%，并且32%雇員』分別薪俸。 這貢獻將去往雇員』退休金，失業，醫療，工作場所和生育保險並且公共住房資金。 另外，一個極小和最大薪水範圍申請對各種各樣的保險項目和公共住房資金的貢獻。當雇用中國職員時，有對中國的必須的福利救濟付款系統的好理解外國雇主是非常重要的。

FIE的就業事態是受中國勞工法和相關章程支配。 例如養卹基金、醫療資金、失業資金和住房資金，變化用不同的地區，法律上需要社會必須的福利救濟系統。 不支付雇員』資金逐字地是非法的。 在上海，壁畫負責對保證必須的福利救濟付款法律上付。對各自資金的雇員貢獻對待可扣除為中華人民共和國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.