- Country Guide
- China
China
Last Update by wenxuan, 11 Dec 2024
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Exchange Rate
22 Jan 2025
Cost of Living
Indicative value for a working adult in a city: Beijing
Publicly available data (Numbeo, etc..), verified by Marco’s in-country staff
| Living Requirement | Indicative Amount (CNY) |
|---|---|
| McDonalds Set Meal | 40 |
| Monthly Train and Bus Tickets | 250 |
| 3 Bedrooms Rental (City Center) | 16,320 |
| 3 Bedrooms Rental (Outskirt) | 8,500 |
Current Inflation Rate
0.3%
Wage
Minimum Wages
- The minimum wage depends on the provinces or city.
Beijing：2,420 CNY per month
Shanghai: 2,690 CNY per month
Median Salary
Estimated based on general positions such as HR, Accounting, Admin roles, in tier one cities.
| Job Level | Monthly Salary (CNY) |
|---|---|
|
Entry-Level
Fresh Graduate
|
8,010 |
|
Mid-Level
5 Years
|
15,750 |
|
Experienced & Managerial Level
10 Years
|
26,840 |
|
Specialized & Senior-Level
15 Years
|
31,970 |
Annual Salary Growth
5%
Statutory Contribution
The contribution for social security is varies in provinces in China. Employers pay social security to each province tax office, the payment due date can be varies in provinces.
State/Province Level
Beijing
| Type | Employer Rates | Employee Rates | Notes |
|---|---|---|---|
| Pension Insurance | 16% | 8% | Contribution range from 6,326 to 33,891 |
| Unemployment Insurance | 0.5% | 0.5% | Contribution range from 6,326 to 33,891 |
| Work-Related Injury Insurance | 0.2% -1.9% | - | Contribution range from 6,326 to 33,891 |
| Medical Insurance (exclude Maternity Insurance) | 8.8% | 2% | Contribution range from 6,326 to 33,891 |
| Additional Medical Insurance |
1% |
3 CNY | Contribution range from 6,326 to 33,891 |
| Housing Fund | 5% - 12% | 5% - 12% | Contribution range from 2,420 to 33,891 |
Other Benefit
Other common employment benefits in China include:
- Additional health insurance, estimate: 300 CNY per month
- Annual health check: about 300 CNY per employee
- For sales, employer may provide about 1,000 CNY transportation allowance or petrol allowance each month
- Mobile phone allowance: 100 CNY per month
Income Tax
Residents
-
Tax period: 1st January to 31st December
Filing start date: 1st March of the following year
Filing due date: 30th June of the following year
Country Level
| Taxable Income | Rate |
|---|---|
| 0 - 36,000 | 3% |
| 36,000 - 144,000 | 10% |
| 144,000 - 300,000 | 20% |
| 300,000 - 420,000 | 25% |
| 420,000 - 660,000 | 30% |
| 660,000 - 960,000 | 35% |
| Over 960,000 | 45% |
Non-residents
Country Level
| Taxable Income | Rate |
|---|---|
| 0 - 3,000 | 3% |
| 3,000 - 12,000 | 10% |
| 12,000 - 25,000 | 20% |
| 25,000 - 35,000 | 25% |
| 35,000 - 55,000 | 30% |
| 55,000 - 80,000 | 35% |
| > 80,000 | 45% |
Working Hours
Statutory
No more than 40 hours/week, 8 hours/day
Typical practice
40 hours
Monday-Friday
Overtime
Limited to 3 hours per day, and 36 hours per month.
For overtime calculation:
Daily rate: monthly salary/ 21.75
Hourly rate: daily rate/ 8
- Workday – 150% of regular hourly pay
- Weekend: 200% of regular hourly pay
- Public Holiday: 300% of regular hourly pay
Employment Contract
Permanent
Contract Format
Must be written, in Chinese and issued to staff within 1 month from the start date
Payroll Currency
CNY
Probation
6 months
Termination
Below the termination regulation in China. For economic layoff, employer should report the termination to trade union or all employees 30 days in advance, and provide the operation status.
| Voluntary Resignation | Involuntary Termination | Economic Layoff | |
|---|---|---|---|
| Notice Period - Probation | 3 days | 3 days | 3 days |
| Notice Period - Regular | 1 month | 1 month | 1 month |
| Severance Pay | Not applicable | - 1 month's salary for each year of service - Under 6 months' service: half a month’s salary - Over 6 months but under 1 year service: 1 month’s salary |
- 1 month's salary for each year of service; for unfair case, can be 2 months' salary for each year of service - Under 6 months' service: half a month’s salary - Over 6 months but under 1 year service: 1 month’s salary |
Public Holiday
Country Level
| Date | Name |
|---|---|
| 01 Jan | New Year's Day |
| 28 Jan - 04 Feb | Chinese New Year |
| 04 Apr - 06 Apr | Qing Ming Jie |
| 01 May - 05 May | Labor Day |
| 31 May - 02 Jun | Dragon Boat Festival |
| 01 Oct - 08 Oct | National Day Holiday |
| 07 Oct | Mid-Autumn Festival |
Leave
| Leave Type | Entitlement | Notes |
|---|---|---|
| Annual Leave |
1 - 10 years' service- 5 working days 10 -20 years' service -10 working days Over 20 years' service - 15 working days |
All staff |
| Sick leave | 3-24 months, depending on the service period and region | All staff |
| Prenatal leave |
Depends on the pregnancy period, depending on the region: 1 - 6 months – 1 day per month 6 -7 months – 1 day per month 8 months – 2 days per month 9 months – 4 days (2 days included in maternity leave) |
All expectant mothers |
| Maternity and Extended Maternity Leave |
98 calendar days, up to 158 days depending on the region 15 days before birth, 83 days after Difficult birth: an additional 15 days For every additional child born, an additional 15 days |
All female staff |
| Paternity leave | 15 days, up to 30 days depending on the region | All expectant fathers |
| Parental leave | 5 days, total of 10 days for both parents | All staff |
| Marriage leave | 3-30 days depending on the province | All staff |
| Bereavement Leave | 3 days | All staff |
Reference
- https://www.numbeo.com/cost-of-living/in/Beijing
- https://www.gov.cn/banshi/2005-08/05/content_20677.htm
- https://www.chinatax.gov.cn/
- http://www.npc.gov.cn/zgrdw/englishnpc/Law/2007-12/12/content_1383754.htm
- https://rsj.sh.gov.cn/tshbxjfjs_17348/20230829/t0035_1417934.html
- https://www.beijing.gov.cn/fuwu/bmfw/sy/jrts/202307/t20230726_3207259.html
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Contact UsCountry Guide - China
Last updated: 11 Dec 2024
Exchange Rate
Currency (CNY)
- 1 CNY = 0.185 CNY
- 1 USD = 1.32 CNY
Other currencies can be retrieved via the country guide link above.
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Labor Cost Calculator
To know the total employer cost for hiring a staff with certain salary, please go to our main site: https://marcopayroll.com
Cost of Living
Indicative value for a working adult in a city: Beijing
Publicly available data (Numbeo, etc..), verified by Marco’s in-country staff
| Living Requirement | Indicative Amount (CNY) |
|---|---|
| McDonalds Set Meal | 40 |
| Monthly Train and Bus Tickets | 250 |
| 3 Bedrooms Rental (City Center) | 16,320 |
| 3 Bedrooms Rental (Outskirt) | 8,500 |
Current Inflation Rate
0.3%
Wage
Minimum Wages
- The minimum wage depends on the provinces or city.
Beijing：2,420 CNY per month
Shanghai: 2,690 CNY per month
Median Salary
Estimated based on general positions such as HR, Accounting, Admin roles, in tier one cities.
| Job Level | Monthly Salary (CNY) |
|---|---|
|
Entry-Level
Fresh Graduate
|
8,010 |
|
Mid-Level
5 Years
|
15,750 |
|
Experienced & Managerial Level
10 Years
|
26,840 |
|
Specialized & Senior-Level
15 Years
|
31,970 |
Annual Salary Growth
5%
Statutory Contribution
The contribution for social security is varies in provinces in China. Employers pay social security to each province tax office, the payment due date can be varies in provinces.
State/Province Level
Beijing
| Type | Employer Rates | Employee Rates | Notes |
|---|---|---|---|
| Pension Insurance | 16% | 8% | Contribution range from 6,326 to 33,891 |
| Unemployment Insurance | 0.5% | 0.5% | Contribution range from 6,326 to 33,891 |
| Work-Related Injury Insurance | 0.2% -1.9% | - | Contribution range from 6,326 to 33,891 |
| Medical Insurance (exclude Maternity Insurance) | 8.8% | 2% | Contribution range from 6,326 to 33,891 |
| Additional Medical Insurance |
1% |
3 CNY | Contribution range from 6,326 to 33,891 |
| Housing Fund | 5% - 12% | 5% - 12% | Contribution range from 2,420 to 33,891 |
Dalian
| Type | Employer Rates | Employee Rates | Notes |
|---|---|---|---|
| Pension Insurance | 16% | 8% | Contribution range from 4,106 to 20,529 |
| Medical Insurance | 8% | 2% | Contribution range from 4,696 to 23,481 |
| Additional Medical Insurance | 0.2% | 0.05% | Contribution range from 4,106 to 20,529 |
| Work-Related Injury Insurance | 0.4% - 2.1% | - | Contribution range from 4,106 to 20,529 |
| Unemployment Insurance | 0.5% | 0.5% | Contribution range from 4,106 to 20,529 |
| Maternity Insurance | 1% | - | Contribution range from 4,106 to 20,529 |
| Heating Fee Subsidy | 1% - Average monthly salary for staff in the previous year | - | The employer's registered address and staff's household registration address are both in Zhongshan District, Xigang District, Shahekou District, Ganjingzi District, and High-tech Park |
| Housing Fund | 5%- 12% | 5%- 12% | Contribution range from 2,910 to 28,488 |
Shanghai
| Type | Employer Rates | Employee Rates | Notes |
|---|---|---|---|
| Pension Insurance | 16% | 8% | All staff |
|
Medical Insurance (Including Maternity Insurance) |
9% | 2% | All staff |
| Unemployment Insurance | 0.5% | 0.5% | All staff |
| Work Injury Insurance | 0.16%-1.52% | / | All staff |
| Housing Fund | 5%-7% | 7%-12% | All staff |
Other Benefit
Other common employment benefits in China include:
- Additional health insurance, estimate: 300 CNY per month
- Annual health check: about 300 CNY per employee
- For sales, employer may provide about 1,000 CNY transportation allowance or petrol allowance each month
- Mobile phone allowance: 100 CNY per month
Income Tax
Residents
-
Tax period: 1st January to 31st December
Filing start date: 1st March of the following year
Filing due date: 30th June of the following year
Country Level
| Taxable Income | Rate |
|---|---|
| 0 - 36,000 | 3% |
| 36,000 - 144,000 | 10% |
| 144,000 - 300,000 | 20% |
| 300,000 - 420,000 | 25% |
| 420,000 - 660,000 | 30% |
| 660,000 - 960,000 | 35% |
| Over 960,000 | 45% |
Non-residents
Country Level
| Taxable Income | Rate |
|---|---|
| 0 - 3,000 | 3% |
| 3,000 - 12,000 | 10% |
| 12,000 - 25,000 | 20% |
| 25,000 - 35,000 | 25% |
| 35,000 - 55,000 | 30% |
| 55,000 - 80,000 | 35% |
| > 80,000 | 45% |
Working Hours
Statutory
No more than 40 hours/week, 8 hours/day
Typical practice
40 hours
Monday-Friday
Overtime
Limited to 3 hours per day, and 36 hours per month.
For overtime calculation:
Daily rate: monthly salary/ 21.75
Hourly rate: daily rate/ 8
- Workday – 150% of regular hourly pay
- Weekend: 200% of regular hourly pay
- Public Holiday: 300% of regular hourly pay
Employment Contract
Fixed-Term
Probation
-
Probation according to contract length:
- Under 3 months: no probation
- Under 3 months but under 1 year: 1 month
- Over 1 year but under 3 years: 2 months
- Over 3 years: 6 months -
Salary during probation:
- Is not lower than the lowest wage for the same position
- Or 80% of the salary agreed shall not be lower than the minimum wage standard in the employer's location
Termination
According to China's dismissal regulations, for economic layoffs that require the reduction of more than twenty people or less than twenty people but account for more than ten percent of the total number of employees in an enterprise, the employer must report the proposed layoffs to the labor union or all employees at least 30 days in advance, and provide information on the state of operations.
| Voluntary Resignation | Involuntary Termination | Economic Layoff | |
|---|---|---|---|
| Notice Period - Probation | 3 days | 3 days | 3 days |
| Notice Period - Regular | 30 days | 30 days | 30 days |
| Severance Pay | Not applicable | - 1 month's salary for each year of service - Under 6 months' service: half a month’s salary - Over 6 months but under 1 year service: 1 month’s salary |
- 1 month's salary for each year of service - Under 6 months' service: half a month’s salary - Over 6 months but under 1 year service: 1 month’s salary |
Permanent
Probation
6 months
Termination
Below the termination regulation in China. For economic layoff, employer should report the termination to trade union or all employees 30 days in advance, and provide the operation status.
| Voluntary Resignation | Involuntary Termination | Economic Layoff | |
|---|---|---|---|
| Notice Period - Probation | 3 days | 3 days | 3 days |
| Notice Period - Regular | 1 month | 1 month | 1 month |
| Severance Pay | Not applicable | - 1 month's salary for each year of service - Under 6 months' service: half a month’s salary - Over 6 months but under 1 year service: 1 month’s salary |
- 1 month's salary for each year of service; for unfair case, can be 2 months' salary for each year of service - Under 6 months' service: half a month’s salary - Over 6 months but under 1 year service: 1 month’s salary |
Public Holiday
2025
| Date | Name |
|---|---|
Leave
| Leave Type | Entitlement | Notes |
|---|---|---|
| Annual Leave |
1 - 10 years' service- 5 working days 10 -20 years' service -10 working days Over 20 years' service - 15 working days |
All staff |
| Sick leave | 3-24 months, depending on the service period and region | All staff |
| Prenatal leave |
Depends on the pregnancy period, depending on the region: 1 - 6 months – 1 day per month 6 -7 months – 1 day per month 8 months – 2 days per month 9 months – 4 days (2 days included in maternity leave) |
All expectant mothers |
| Maternity and Extended Maternity Leave |
98 calendar days, up to 158 days depending on the region 15 days before birth, 83 days after Difficult birth: an additional 15 days For every additional child born, an additional 15 days |
All female staff |
| Paternity leave | 15 days, up to 30 days depending on the region | All expectant fathers |
| Parental leave | 5 days, total of 10 days for both parents | All staff |
| Marriage leave | 3-30 days depending on the province | All staff |
| Bereavement Leave | 3 days | All staff |
Reference
- https://www.numbeo.com/cost-of-living/in/Beijing
- https://www.gov.cn/banshi/2005-08/05/content_20677.htm
- https://www.chinatax.gov.cn/
- http://www.npc.gov.cn/zgrdw/englishnpc/Law/2007-12/12/content_1383754.htm
- https://rsj.sh.gov.cn/tshbxjfjs_17348/20230829/t0035_1417934.html
- https://www.beijing.gov.cn/fuwu/bmfw/sy/jrts/202307/t20230726_3207259.html
Contact Info
-
Singapore (Headquarters)
8 Marina Boulevard, MBFC Tower 1, #11-01, Singapore, 018981
+65 6653 4334 -
China (Headquarters)
79 Jianguo Road, China Central Place Tower 2, #09-52, Beijing, 100025
+86 10 6580 0555 -
China (Service Center)
23 Dagong Street, Eton Place Tower 2, Unit 1808, Dalian, 116001
-
United States
445 S Figueroa St, 31st Floor, Los Angeles, California, 90071
-
United Kingdom
71 - 75 Shelton Street, London, England GB
-
Netherlands
Vijzelstraat 68, 1017 HL, Amsterdam
-
Australia
Level 22, Salesforce Tower, 180 George Street, Sydney, NSW 2000