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China – rules officially announced requiring all foreign individuals working in China to participate in the PRC social security

Changes in Income Tax

Background

On September 8, 2011, the Provisional Measures for Foreigners to Participate in the PRC Social Security System (the "Implementation Rule"), which was announced in draft form ("Draft") for public consultation in June, has been finalized and promulgated by the Ministry of Human Resources and the Social Security System. The Implementation Rule will officially take effect on October 15, 2011.

Essentially, all foreign individuals who legally work in the PRC with either a work permit, resident permit, or permanent residency certificates are required to participate in the PRC Social Security System. When compared to the Draft, a more detailed implementation guidance is provided under the finalized Implementation Rule.

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Download  China – Implementation rules officially announced requiring all foreign individuals working in China to participate in the People’s Republic of China social security system (PDF)

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