- Country Guide
- China
China
Last Update by Katie, 20 Aug 2024
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Exchange Rate
18 Sep 2024
Cost of Living
Indicative value for a working adult in a city: Beijing
Publicly available data (Numbeo, etc..), verified by Marco’s in-country staff
| Living Requirement | Indicative Amount (CNY) |
|---|---|
| McDonalds Set Meal | 40 |
| Monthly Train and Bus Tickets | 250 |
| 3 Bedrooms Rental (City Center) | 16,320 |
| 3 Bedrooms Rental (Outskirt) | 8500 |
Current Inflation Rate
0.7%
Wage
Minimum Wages
- The minimum wage depends on the provinces or city.
In Beijing, it is 13.91 CNY per hour, 2,420 CNY per month
Median Salary
Estimated based on general positions such as HR, Accounting, Admin roles, in tier one cities.
| Job Level | Monthly Salary (CNY) |
|---|---|
|
Entry-Level
Fresh Graduate
|
8,010 |
|
Mid-Level
5 Years
|
15,750 |
|
Experienced & Managerial Level
10 Years
|
26,840 |
|
Specialized & Senior-Level
15 Years
|
31,970 |
Annual Salary Growth
5%
Statutory Contribution
Beijing - Social Security 6,326 CNY capped at 33,891 CNY, housing fund 2,420 CNY capped at 33,891 CNY
Dalian - Pension Insurance, Unemployment Insurance, Work-Related Injury Insurance 4,106 CNY capped at 20,529 CNY, Medical Insurance 4,696 CNY capped at 23,481 CNY, housing fund 1,910 CNY capped at 28,488 CNY
State/Province Level
Beijing
| Type | Employer Rates | Employee Rates | Notes |
|---|---|---|---|
| Pension Insurance | 16% | 8% | All staff |
| Unemployment Insurance | 0.5% | 0.5% | All staff |
| Work-Related Injury Insurance | 0.2% -1.9% | - | All staff |
| Medical Insurance (exclude Maternity Insurance) | 8.8% | 2% | All staff |
| Additional Medical Insurance |
1% |
3 CNY | All staff |
| Housing Fund | 5% - 12% | 5% - 12% | All staff |
Other Benefit
Other common employment benefits in China include:
- Additional health protection, estimate: 300 CNY per month
- Transport allowances: Sales position - 800 CNY per month, non-sales position - 300 CNY per month
- Mobile phone allowance: 100 CNY per month
Income Tax
Residents
-
Tax period: 1st January to 31st December
Filing start date: 1st March of the following year
Filing due date: 30th June of the following year
Country Level
| Taxable Income | Rate |
|---|---|
| 0 - 36,000 | 3% |
| 36,000 - 144,000 | 10% |
| 144,000 - 300,000 | 20% |
| 300,000 - 420,000 | 25% |
| 420,000 - 660,000 | 30% |
| 660,000 - 960,000 | 35% |
| Over 960,000 | 45% |
Non-residents
Country Level
| Taxable Income | Rate |
|---|---|
| 0 - 3,000 | 3% |
| 3,000 - 12,000 | 10% |
| 12,000 - 25,000 | 20% |
| 25,000 - 35,000 | 25% |
| 35,000 - 55,000 | 30% |
| 55,000 - 80,000 | 35% |
| > 80,000 | 45% |
Working Hours
Statutory
No more than 44 hours/week
No more than 8 hours/day
At least one day off per week
Typical practice
40 hours
Monday-Friday
Overtime
Limited to 3 hours per day, and 36 hours per month.
- Workday – 150% of regular hourly pay
- Weekend: 200% of regular hourly pay
- Public Holiday: 300% of regular hourly pay
Employment Contract
Permanent
Contract Format
Must be written, in Chinese and issued to staff within 1 month from the start date
Payroll Currency
CNY
Probation
6 months
Contract Period
No minimum duration
Termination
-
During probation:
- 3 days
-
After probation:
- 30 days’ notice in writing or payment of 1 month’s salary -
Severance:
- 1 month’s salary for each year of service
- 6 months: half a month’s salary
Public Holiday
11 days
Leave
| Leave Type | Entitlement | Notes |
|---|---|---|
| Annual Leave |
1 - 10 years' service- 5 working days 10 -20 years' service -10 working days Over 20 years' service - 15 working days |
All staff |
| Sick leave | 3-24 months, depending on the service period and region | All staff |
| Prenatal leave |
Depends on the pregnancy period, depending on the region: 1 - 6 months – 1 day per month 6 -7 months – 1 day per month 8 months – 2 days per month 9 months – 4 days (2 days included in maternity leave) |
All expectant mothers |
| Maternity and Extended Maternity Leave |
98 calendar days, up to 158 days depending on the region 15 days before birth, 83 days after Difficult birth: an additional 15 days; For every additional child born, an additional 15 days |
All female staff |
| Paternity leave | 15 days, up to 30 days depending on the region | All expectant fathers |
| Parental leave | 5 days, total of 10 days for both parents | All staff |
| Marriage leave | 3-30 days depending on the province | All staff |
| Bereavement Leave | 3 days | All staff |
Reference
- https://www.numbeo.com/cost-of-living/in/Beijing
- https://www.gov.cn/banshi/2005-08/05/content_20677.htm
- https://www.chinatax.gov.cn/
- http://www.npc.gov.cn/zgrdw/englishnpc/Law/2007-12/12/content_1383754.htm
- https://rsj.sh.gov.cn/tshbxjfjs_17348/20230829/t0035_1417934.html
- https://www.beijing.gov.cn/fuwu/bmfw/sy/jrts/202307/t20230726_3207259.html
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Contact UsCountry Guide - China
Last updated: 20 Aug 2024
Exchange Rate
Currency (CNY)
- 1 CNY = 0.185 CNY
- 1 USD = 1.32 CNY
Other currencies can be retrieved via the country guide link above.
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Labor Cost Calculator
To know the total employer cost for hiring a staff with certain salary, please go to our main site: https://marcopayroll.com
Cost of Living
Indicative value for a working adult in a city: Beijing
Publicly available data (Numbeo, etc..), verified by Marco’s in-country staff
| Living Requirement | Indicative Amount (CNY) |
|---|---|
| McDonalds Set Meal | 40 |
| Monthly Train and Bus Tickets | 250 |
| 3 Bedrooms Rental (City Center) | 16,320 |
| 3 Bedrooms Rental (Outskirt) | 8500 |
Current Inflation Rate
0.7%
Wage
Minimum Wages
- The minimum wage depends on the provinces or city.
In Beijing, it is 13.91 CNY per hour, 2,420 CNY per month
Median Salary
Estimated based on general positions such as HR, Accounting, Admin roles, in tier one cities.
| Job Level | Monthly Salary (CNY) |
|---|---|
|
Entry-Level
Fresh Graduate
|
8,010 |
|
Mid-Level
5 Years
|
15,750 |
|
Experienced & Managerial Level
10 Years
|
26,840 |
|
Specialized & Senior-Level
15 Years
|
31,970 |
Annual Salary Growth
5%
Statutory Contribution
Beijing - Social Security 6,326 CNY capped at 33,891 CNY, housing fund 2,420 CNY capped at 33,891 CNY
Dalian - Pension Insurance, Unemployment Insurance, Work-Related Injury Insurance 4,106 CNY capped at 20,529 CNY, Medical Insurance 4,696 CNY capped at 23,481 CNY, housing fund 1,910 CNY capped at 28,488 CNY
State/Province Level
Beijing
| Type | Employer Rates | Employee Rates | Notes |
|---|---|---|---|
| Pension Insurance | 16% | 8% | All staff |
| Unemployment Insurance | 0.5% | 0.5% | All staff |
| Work-Related Injury Insurance | 0.2% -1.9% | - | All staff |
| Medical Insurance (exclude Maternity Insurance) | 8.8% | 2% | All staff |
| Additional Medical Insurance |
1% |
3 CNY | All staff |
| Housing Fund | 5% - 12% | 5% - 12% | All staff |
Dalian
| Type | Employer Rates | Employee Rates | Notes |
|---|---|---|---|
| Pension Insurance | 16% | 8% | All staff |
| Medical Insurance | 8% | 2% | All staff |
| Additional Medical Insurance | 0.2% | 0.05% | All staff |
| Work-Related Injury Insurance | 0.4% - 2.1% | - | All staff |
| Unemployment Insurance | 0.5% | 0.5% | All staff |
| Maternity Insurance | 1% | - | All staff |
| Heating Fee Subsidy | 1% - Average monthly salary for staff in the previous year | - | The employer's registered address and staff's household registration address are both in Zhongshan District, Xigang District, Shahekou District, Ganjingzi District, and High-tech Park |
| Housing Fund | 5%- 12% | 5%- 12% | All staff |
Other Benefit
Other common employment benefits in China include:
- Additional health protection, estimate: 300 CNY per month
- Transport allowances: Sales position - 800 CNY per month, non-sales position - 300 CNY per month
- Mobile phone allowance: 100 CNY per month
Income Tax
Residents
-
Tax period: 1st January to 31st December
Filing start date: 1st March of the following year
Filing due date: 30th June of the following year
Country Level
| Taxable Income | Rate |
|---|---|
| 0 - 36,000 | 3% |
| 36,000 - 144,000 | 10% |
| 144,000 - 300,000 | 20% |
| 300,000 - 420,000 | 25% |
| 420,000 - 660,000 | 30% |
| 660,000 - 960,000 | 35% |
| Over 960,000 | 45% |
Non-residents
Country Level
| Taxable Income | Rate |
|---|---|
| 0 - 3,000 | 3% |
| 3,000 - 12,000 | 10% |
| 12,000 - 25,000 | 20% |
| 25,000 - 35,000 | 25% |
| 35,000 - 55,000 | 30% |
| 55,000 - 80,000 | 35% |
| > 80,000 | 45% |
Working Hours
Statutory
No more than 44 hours/week
No more than 8 hours/day
At least one day off per week
Typical practice
40 hours
Monday-Friday
Overtime
Limited to 3 hours per day, and 36 hours per month.
- Workday – 150% of regular hourly pay
- Weekend: 200% of regular hourly pay
- Public Holiday: 300% of regular hourly pay
Employment Contract
Fixed-Term
Probation
-
Probation according to contract length:
- Under 3 months: no probation
- Under 3 months but under 1 year: 1 month
- Over 1 year but under 3 years: 2 months
- Over 3 years: 6 months -
Salary during probation:
- Is not lower than the lowest wage for the same position
- Or 80% of the salary agreed shall not be lower than the minimum wage standard in the employer's location
Termination
-
Notice during probation:
- 3 days -
Notice after probation:
- 30 days’ notice in writing or payment of 1 month’s salary -
Severance:
- 1 month's salary for each year of service
- Under 6 months' service: half a month’s salary
- Over 6 months but under 1 year service: 1 month’s salary
Permanent
Probation
6 months
Termination
-
During probation:
- 3 days
-
After probation:
- 30 days’ notice in writing or payment of 1 month’s salary -
Severance:
- 1 month’s salary for each year of service
- 6 months: half a month’s salary
Limited - on certain work tasks
Used for certain one-off projects, work or tasks
Probation
No probation required
Termination
-
Involuntary termination:
- Under 6 months' service: 1/2 month's salary
- Over 6 months - under 1 year service: 1 month's salary
Public Holiday
11 days
2024
| Date | Name |
|---|---|
2025
| Date | Name |
|---|---|
Leave
| Leave Type | Entitlement | Notes |
|---|---|---|
| Annual Leave |
1 - 10 years' service- 5 working days 10 -20 years' service -10 working days Over 20 years' service - 15 working days |
All staff |
| Sick leave | 3-24 months, depending on the service period and region | All staff |
| Prenatal leave |
Depends on the pregnancy period, depending on the region: 1 - 6 months – 1 day per month 6 -7 months – 1 day per month 8 months – 2 days per month 9 months – 4 days (2 days included in maternity leave) |
All expectant mothers |
| Maternity and Extended Maternity Leave |
98 calendar days, up to 158 days depending on the region 15 days before birth, 83 days after Difficult birth: an additional 15 days; For every additional child born, an additional 15 days |
All female staff |
| Paternity leave | 15 days, up to 30 days depending on the region | All expectant fathers |
| Parental leave | 5 days, total of 10 days for both parents | All staff |
| Marriage leave | 3-30 days depending on the province | All staff |
| Bereavement Leave | 3 days | All staff |
Reference
- https://www.numbeo.com/cost-of-living/in/Beijing
- https://www.gov.cn/banshi/2005-08/05/content_20677.htm
- https://www.chinatax.gov.cn/
- http://www.npc.gov.cn/zgrdw/englishnpc/Law/2007-12/12/content_1383754.htm
- https://rsj.sh.gov.cn/tshbxjfjs_17348/20230829/t0035_1417934.html
- https://www.beijing.gov.cn/fuwu/bmfw/sy/jrts/202307/t20230726_3207259.html
Contact Info
-
Singapore (Headquarters)
8 Marina Boulevard, MBFC Tower 1, #11-01, Singapore, 018981
+65 6653 4334 -
China (Headquarters)
79 Jianguo Road, China Central Place Tower 2, #09-52, Beijing, 100025
+86 10 6580 0555 -
China (Service Center)
23 Dagong Street, Eton Place Tower 2, Unit 1808, Dalian, 116001
-
United States
445 S Figueroa St, 31st Floor, Los Angeles, California, 90071
-
United Kingdom
71 - 75 Shelton Street, London, England GB
-
Netherlands
Vijzelstraat 68, 1017 HL, Amsterdam
-
Australia
Level 22, Salesforce Tower, 180 George Street, Sydney, NSW 2000