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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /China /9. Employment law /9.3 Enrolment and record keeping / 9.3.2 Retirement age

9.3.2 Retirement age

China

Effective 1 January 2025, the statutory retirement age will increase as follows:

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•�� the statutory retirement age for male employees

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4.7 Business entertainment expenses

1.4 Other employer costs/subsidies

8.1 Penalties for non-compliance

2.1.2 Form TD-1

2.1.9 Schedular payments

7.1 Travel expenses

3.1 Minimum wage and overtime

9.1 Probation period

2.2.3 National Housing Trust (NHT)

2.2 Withholding of social security

1.2.1 PAYE income tax and health surcharge filings

2.2.9 Workers' Children Education CESS

3.1 Tax exempt remuneration

1.4 Fringe benefits tax

9.3 Work visas

2.2.2 Housing fund contributions

9.1 Work permits

6.2 Double tax relief

2.2.2 National Savings Fund (NSF)

2.2.1 National Social Security Fund (NSSF)