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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /China /6. Globally mobile employees /6.4 Outbound employees assigned abroad / 6.4.3 Foreign nationals locally hired in China

6.4.3 Foreign nationals locally hired in China

China

Similar to Chinese nationals who hold a permanent residency status (6.4.2), foreign nationals locally hired in China and seconded

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3.3 Minimum wage

6.4 Outbound employees assigned abroad

1.4 Other employer costs/subsidies

8.1 Penalties for non-compliance

8.1 Assessments and objections

2.1.1 Rates of income tax

2.1.6 Local development tax

2.2.3 Submission of social security contributions information

9.4 Temporary Residence Card (TRC)

6.3 Inbound employees on assignment

3.2 Restricted Stock Units (RSU's)

1.1 Introduction: overview of the domestic payroll system

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

5.1.2 Affiliation with the National Social Security Fund (CNSS)

2.1.6 Record keeping

2.2.3 National Insurance contributions

2.2.5 Provident fund

2.2.2 National Savings Fund (NSF)

1.1 Permanent establishment

1.4.1 Nigerian Social Insurance Trust Fund (NSITF)