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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /China /3. Payroll and particular aspects of employee remuneration / 3.1 Income which is not remuneration

3.1 Income which is not remuneration

China

3.1�� Income which is not remuneration

For details on what constitutes taxable salary, see 2.1.2.

The followings are not treated as part of annual compensation:

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•�� all kinds of awards granted for technological invention, national science, national science and technology progress, etc
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3.8 Termination of employment

8.1 Penalties for non-compliance

2.1.6 Local development tax

2.1.2 Form TD-1

2.1.9 Schedular payments

9.4 Temporary Residence Card (TRC)

3.1 Minimum wage and overtime

2.2.1 Assessable earnings for NSSF

5.3.1 Foreign company definition and registration

5.1 Employer registration

2.2 Withholding of social security

2.2.1 Employee's pension insurance (EPI)

8.2 Income tax non-compliance

3.4 Maternity and paternity leave

3.6 Severance pay

2.2.2 Housing fund contributions

2.1.6 Record keeping

6.1.2 Reciprocal agreements

2.2.4 Gratuity fund

6.2 Double tax relief