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Minimum salary

There is a minimum salary requirement to be met by an employer, but the level of minimum salary varies from city to city.

In Shanghai, the minimum monthly salary of full-time employee is adjusted to RMB 2,590 and the minimum hourly salary of part-time employee is adjusted to RMB 23 from 1 July 2021 (please refer to Hurenshegui [2021] No 18).

In Beijing, the minimum monthly salary of full-time employee is adjusted to RMB 2,320 and minimum hourly salary of part-time employee is adjusted to RMB 25.3 from 1 August 2021 (please refer to Jingrenshelaofa [2021] No 77).

Remuneration

As mentioned in 2.2.1, employee's annual compensation is composed of:

1. Ìý

   •ÌýÌýÌýÌý salaries paid based on working hours

2. Ìý

   •ÌýÌýÌýÌý salaries paid based on the number of products produced

3. Ìý

   •ÌýÌýÌýÌý all kinds of bonuses

4. Ìý

   •ÌýÌýÌýÌý all kinds of allowances and benefits

5. Ìý

   •ÌýÌýÌýÌý overtime payments, and

6. Ìý

   •ÌýÌýÌýÌý payments under special circumstances

For non-taxable remuneration, see 3.1.

The gross salary is defined