2.1.2 Taxable remuneration and allowable deductions
There is a minimum salary requirement to be met by an employer, but the level of minimum salary varies from city to city.
In Shanghai, the minimum monthly salary of full-time employee is adjusted to RMB2,590 and the minimum hourly salary of part-time employee is adjusted to RMB23 from 1 July 2021 (please refer to Hurenshegui  No. 18).
In Beijing, the minimum monthly salary of full-time employee is adjusted to RMB2,320 and minimum hourly salary of part-time employee is adjusted to RMB25.3 from 1 August 2021 (please refer to Jingrenshelaofa  No. 77).
As mentioned in 2.2.1, employee's annual compensation is composed of:
• salaries paid based on working hours
• salaries paid based on the number of products produced
• all kinds of bonuses
• all kinds of allowances and benefits
• overtime payments, and
• payments under special circumstances
For non-taxable remuneration, see 3.1.
The gross salary is defined as the basic rate of pay to which an employee is
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