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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /China /1. Payroll basics /1.3 Key reporting requirements and deadlines / 1.3.1 Paying employees

1.3.1 Paying employees

China

The key reporting requirements and deadlines are discussed in terms of:

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•�� paying employee, 1.3.1
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•�� filing of withholding IIT returns, 1.3.2
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3.8 Termination of employment

2.1.4 Tax basis

5.2 Employee registration

2.1.2 Form TD-1

Mexico: employment tax analysis

9.4 Temporary Residence Card (TRC)

9.5 Workers Compensation Act 2000

8.2 Late payment surcharges and penalty imposed by China Social Security Bureau and Housing Fund Centre

6.1.1 EU social security agreement

5.1 Employer registration

2.2.9 Workers' Children Education CESS

1.4 Fringe benefits tax

3.4 Severance pay

3.6 Severance pay

2.2.2 Housing fund contributions

2.2.1 Mexican Social Security Institute (IMSS)

3.1 Minimum wage and working hours

2.2.8 Workers' Profit Participation Fund

2.2.5 Provident fund

2.2.1 Employee provident fund (EPF)