Mainland local hire
Build the contract and payroll from the employing location's rules.
China EOR Guide
Hiring in China: city-level payroll, social insurance and work permits
China employment administration varies by work city. The contract, social-insurance base, housing fund, individual income tax and foreign-worker process must all use the same location and compensation facts.
Employment system
What shapes a China hiring plan
LocationUse the employee's actual work city
ContractPrepare written local employment terms
ContributionsConfirm local social-insurance and housing-fund bases
Foreign hireCoordinate work permit and residence authorization
These are planning inputs. Employee category, location, compensation, immigration status, collective terms and later rule changes can alter the required process.
Hiring decision
Choose the city before finalizing the package
Foreign national
Sequence work authorization, contract and onboarding rather than setting an unconditional date.
Multi-city team
Maintain city-specific payroll and policy records; do not use one national rate sheet.
Country-specific workflow
The records and decisions that need separate review
Employment documents and employee records are local operating inputs
Record the employing entity, work city, duties, term, working-hours arrangement, pay components and probation terms. Review any local filing or employee-handbook requirements for the establishment.
Use the same work location across the contract, payroll registration and work-authorization file.
Primary reference: Ministry of Human Resources and Social Security
Payroll combines local contribution rules with national tax
Social-insurance and housing-fund bases, floors, caps and processes can vary by city. Individual income tax reporting uses employee-specific compensation and deduction data.
Set a city-level source record and effective date for payroll configuration. Reconcile employee changes to the tax and contribution submissions.
Primary reference: State Taxation Administration
Foreign-worker onboarding is a gated process
Confirm role eligibility, qualifications, documents, work-permit steps and residence requirements before travel or work begins. Requirements can differ by location and applicant profile.
Treat renewals and work-location changes as tracked cases rather than routine HR edits.
Primary reference: State Council policy portal
Control points
What to catch before onboarding
Each item can change the budget, start date or employing route.
Using national averages for city-level contributions
Letting the contract name a different work location from payroll
Beginning work before authorization is complete
Assuming a global handbook replaces locally adopted rules
Primary sources
Official references for China
Open the current authority guidance before making a final employment, payroll, tax or immigration decision.
- Ministry of Human Resources and Social Security
- State Taxation Administration
- State Council policy portal
Reference links checked: 15 September 2026. General operational information; confirm the current requirements for the worker and engagement.
Plan the hire
Review the China case before the offer goes out.
Share the work location, role, compensation, worker status, target date and any immigration dependency. We will identify the employing path and open verification items.