Beiten Burkhardt

China: Employment, Social Insurance, Individual Income Tax

Labour relationships are mainly governed by the PRC Labour Law, the PRC Labour Contract Law and related rules, regulations and implementing rules. Besides such State-level legislation, many locally applicable rules and regulations have to be considered when assessing labour legal compliance in China. The aforesaid labour legislation applies to all companies in the PRC, including Foreign Invested Enterprises (“FIEs”), and covers both foreign and Chinese employees.