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A firm understanding of China’s laws and regulations related to human resources and payroll management is essential for foreign investors who want to establish or are already running foreign-invested entities in China, as well as for local managers and HR professionals who may need to explain complex points of China’s labor policies.

In China, there are a wide range of government institutions involved in HR processes, and while key laws are drafted by the central government, numerous bylaws and regulations are instituted at the local level. The topic is too complex to be covered in complete detail in one book, so the term ’guide’ is quite appropriate for the nature of this publication. Companies should still seek professional advice to deal with any specific situation they face relating to HR.

This guide was created in March 2019 with the latest information available at the time. It was written in consultation with Dezan Shira & Associates, a specialist at foreign direct investment practice providing corporate establishment, business advisory, tax advisory and compliance, accounting, payroll, due diligence, and financial review services to multinationals investing in emerging Asia.

Human Resources & Payroll in China 2019-2020 (7th Edition) covers the following:

• Hiring Staff;
• Staff Administration and Payroll;
• Terminating Employees; and
• Employing Foreign Workers.

Within these chapters, we discuss a range of different topics that affect HR and payroll in China, including labor contracts, labor dispatch and outsourcing, mandatory leaves, social insurances and housing fund, payroll processing and tax calculation, termination and severance. We made substantial updates to the ‘Calculating and withholding individual income tax’ section, introducing the revised IIT calculation method under the new IIT system.