Do foreigners in China pay social security & housing fund?

There have always been many enterprises and foreign nationals focusing on the same topic. If foreign nationals want to work in China but are not yet sure whether they will pursue long-term development...
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There have always been many enterprises and foreign nationals focusing on the same topic. If foreign nationals want to work in China but are not yet sure whether they will pursue long-term development here, do they need to pay social insurance, housing provident fund, and other related contributions under such circumstances?

Q

Under what circumstances are foreign nationals working in China required to pay social insurance?

A

  Foreign nationals are generally required to pay social insurance.

1.Social Insurance Law (Amended in 2018)

Article 4,Employers and individuals within the territory of the People's Republic of China shall pay social insurance premiums in accordance with the law, and have the right to inquire about their payment records, individual rights and interests records, and request social insurance agencies to provide relevant services such as social insurance consultations.

Individuals shall enjoy social insurance benefits in accordance with the law and have the right to supervise the payment situation of their employers.

Article 97,Foreigners who are employed within the territory of China shall participate in social insurance in accordance with the provisions of this Law.


2.Article 3 of the Interim Measures for Foreigners Employed in China to Participate in Social Insurance (Order No. 16 of the Ministry of Human Resources and Social Security) (October 15, 2011)

Foreigners who are lawfully employed by enterprises, institutions, social organizations, private non-enterprise units, foundations, law firms, accounting firms, and other organizations (hereinafter referred to as employers) that are lawfully registered or recorded within the territory of China shall participate in basic pension insurance for employees, basic medical insurance for employees, work-related injury insurance, unemployment insurance, and maternity insurance in accordance with the law. Both the employers and the individuals shall pay social insurance premiums as stipulated.

Foreigners who, after entering into an employment contract with an overseas employer, are dispatched to work for branches or representative offices (hereinafter referred to as domestic work units) that are lawfully registered or recorded within the territory of China shall participate in basic pension insurance for employees, basic medical insurance for employees, work-related injury insurance, unemployment insurance, and maternity insurance in accordance with the law. Both the domestic work units and the individuals shall pay social insurance premiums as stipulated.

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Individuals from countries that have signed bilateral social insurance agreements with China may be exempted from paying for certain types of insurance as stipulated in the agreements.

1.Interim Measures for Foreigners Employed in China to Participate in Social Insurance (Order No. 16 of the Ministry of Human Resources and Social Security)

For individuals of nationalities from countries that have signed bilateral or multilateral social insurance agreements with China and who are employed within the territory of China, the methods for their participation in social insurance shall be handled in accordance with the provisions of the agreements.

2、Notice on Issues Related to Ensuring Foreigners Employed in China Participate in Social Insurance (Ren She Ting Fa [2011] No. 113)

For employed individuals of nationalities from countries that have signed bilateral or multilateral agreements (or pacts, hereinafter referred to as agreements) with China regarding social insurance contributions, if they provide proof of social insurance participation issued by the agreement country within three months of legally obtaining an employment permit in China, they shall be exempted from the obligation to pay for the specified types of insurance within the stipulated period as per the agreements.

For those who fail to provide proof of social insurance participation issued by the agreement country after three months of legally obtaining an employment permit in China, social insurance premiums shall be collected in accordance with regulations, along with corresponding late fees. For types of insurance not covered by the agreements or for types of insurance specified in the agreements that exceed the stipulated period, they shall be required to pay social insurance premiums as per regulations.


Q

Are overseas individuals working in China required to pay housing provident fund contributions?

A

Foreign nationals and residents from Hong Kong, Macao, and Taiwan are not obligated to pay housing provident fund contributions. However, residents from Hong Kong, Macao, and Taiwan have the right to make such contributions if they wish.
1.Regulations on the Administration of Housing Provident Fund (Revised in 2019)
Article 2 These Regulations shall apply to the deposit, withdrawal, utilization, administration, and supervision of housing provident funds within the territory of the People's Republic of China.

The term "housing provident fund" as used in these Regulations refers to the long-term housing savings deposited by state organs, state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises, and other urban enterprises, institutions, privately-run non-enterprise units, and social organizations (hereinafter collectively referred to as "units"), as well as by their employed staff and workers.

2.Notice from the Ministry of Construction, Ministry of Finance, and the People's Bank of China on Several Specific Issues Concerning the Administration of Housing Provident Fund (Jian Jin Guan [2006] No. 52)
In accordance with the Regulations on the Administration of Housing Provident Fund, the explanations of relevant statistical indicators by the National Bureau of Statistics, and the relevant provisions of the Ministry of Labor and Social Security, the term "employed staff and workers" as used in the Regulations refers to various personnel who work in state organs, state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises, and other urban enterprises, institutions, privately-run non-enterprise units, and social organizations (hereinafter collectively referred to as "units") and are paid wages by the units (excluding foreign nationals and personnel from Hong Kong, Macao, and Taiwan). It also includes personnel who have job positions but are temporarily not working due to reasons such as studying, taking sick leave, maternity leave (within six months), or other similar reasons, and are still paid wages by the units. This category encompasses on-the-job staff and workers who have signed labor contracts with the units or who have formed de facto labor relationships recognized by the labor and social security departments. It does not include off-the-job staff and workers who have left the units but still retain labor relationships with them.
 
49    2025-06-23
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