��Ƶ

Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /China /2. Mechanics of payroll /2.2 Withholding of social security / 2.2.3 Employment guarantee for the disabled

2.2.3 Employment guarantee for the disabled

China

This is an employer only contribution.

Employers in China should hire persons who are disabled for not less than 1.5% of their total workforce. For those employers who cannot reach

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

4.7 Business entertainment expenses

2.1.4 Tax basis

8.1 Penalties for non-compliance

9.3 Emiratisation

3.2 Employee stock-based incentive income

2.1.9 Schedular payments

6.3 Inbound employees on assignment

7.1 Travel expenses

9.1 Probation period

9.1 Employment legislation

1.2.1 PAYE income tax and health surcharge filings

2.2.1 Employee's pension insurance (EPI)

8.2 Income tax non-compliance

5.3 Foreign employers

3.2 Leave of absence

2.2.5 FONACOT withholding

3.2 Stock options

3.2 Pre-tax/post-tax deductions

3.5 Expense reimbursements

2.2.3 National Insurance contributions