6.1 Social security for globally mobile employees

Commentary

6.1.1 EU social security agreement

China
China | Commentary

6.1.1 EU social security agreement

China | Commentary

6.     Globally mobile employees

6.1     Social security for globally mobile employees

Employer and employee contributions to China Social Security are required by foreign employees who formally work in China, ie obtaining the work permit and resident permit as based on the China social security law implemented since year 2011.

In practice, only those who live and work in Shanghai city had the flexibility to pay Chinese social security in the past ten years if agreed with the foreign employees. No penalty has been imposed to Chinese employers located in Shanghai.

However, this lenient treatment has been cancelled in August 2021,

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