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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 / 1.3.5 Remitting housing fund

1.3.5 Remitting housing fund

China

This contribution is applicable to Chinese employees and their Chinese employers only, which is not applicable to foreign employees. Similar to the process described in 1.3.4, Chinese employers will sign a triple agreement

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2.3.2 Attachment of earnings orders

2.1.4 Withholding income tax rates

Author details

2.1.1 Withholding obligation

2.2.3 Submission of social security contributions information

9.5 Workers Compensation Act 2000

1.1 Introduction: overview of the domestic payroll system

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

9.1 Probation period

2.3 Withholding for Self-Help Groups (SHGs) and SHARE donations

3.1 Minimum wage

2.2.3 National Housing Trust (NHT)

3.4.3 Maternity leave

1.2.1 PAYE income tax and health surcharge filings

3.6 Severance pay

2.2.2 National Hospital Insurance Fund (NHIF)

1.4.2 Industrial Training Fund (ITF)

2.2.8 Workers' Profit Participation Fund

2.1.6 Record keeping

2.2.1 Employee provident fund (EPF)