• Centralised collection of social insurance premiums in 2019
2019年，社会保险费交由税务部门统一征收
• New employment protection regulations for pregnant female workers in Jiangsu
江苏女职工新增“保胎假”
• Significant limitations of foreigners’ work permit scope in China
外国人在华就业，工作许可范围有严格限制
Centralised collection of social insurance premiums in 2019
2019年，社会保险费交由税务部门统一征收
All social insurance premiums in China, including compulsory contributions for basic pension insurance, basic medical treatment, unemployment, work injury and maternity, will be collected by the State Administration of Taxation from 1 January 2019, according to a tax collection and management system reform plan (or “reform plan”) announced recently by the government.
中共中央办公厅、国务院办公厅印发了《国税地税征管体制改革方案》（以下简称《改革方案》）。《改革方案》明确从2019年1月1日起，将基本养老保险费、基本医疗保险费、失业保险费、工伤保险费、生育保险费等各项社会保险费交由国家税务局统一征收。
Reform background
改革背景
In 1999, China’s Interim Regulations on the Collection of Social Insurance Premiums stated that the collection of social insurance premiums shall be regulated by local governments of provinces, autonomous regions and municipalities under the direct administration of the central government. Such premiums may be collected by local tax authorities or social insurance agencies established by the labour security administrative department in accordance with State Council regulations.
1999年中国国务院颁布的《社会保险费征收暂行条例》规定：“社会保险费的征收机构由省、自治区、直辖市人民政府规定，可以由税务机关征收，也可以由劳动保障行政部门按照国务院规定设立的社会保险经办机构征收”。
Over the past 20 years, social insurance premium collection in China has been decentralised, with social security agencies in 13 provinces and only the local tax authority of Henan province handling this process for all types of social insurance. There are also many provinces where social insurance premiums are collected by local social security agencies or tax authorities depending on the insurance type, city or county.
至今二十年来，中国社保险费征收各地模式不统一： 有13个省份各项社会保险费全部由社保经办机构征收；目前仅有河南1省各项社保全部有税务部门征收；还有不少省份依险种或市县的不同，社保经办机构征收和税收征收并存。
Such decentralised collection has made it difficult for the central government to collate reliable information on social insurance premiums paid by employers and workers. Consequently, some enterprises were found to have wrongly lowered their social security contribution base or failed to pay social security premiums.
由于各地征管部门不统一，企业以及劳动者缴纳社保费用的情况无法统一从一个途径获取，导致一些企业钻空子隐瞒和压低社保缴费基数，甚至不缴纳社保费用的情况产生。
Effect of centralised collection of social insurance premiums
社会保险费交由税务部门统一征收后，将产生的影响
Once the centralised collection of social insurance premiums under the reform plan takes effect next year, deductions for taxes and social security contributions will only be handled by local tax authorities. This is expected to simplify administrative processes for payers.
改革后，明确各项社保费交由税务部门统一征收，就此结束了分别征收的局面，从而达到信息整合的效果，个税和社保费用扣减，由一个部门负责，将简化办事流程，为缴费者带来便利。
As the legitimate supervisory body, the SAT will directly review and compare social security information and individual income tax payment, in addition to collecting social insurance premiums. This will further unify its powers and responsibilities and improve oversight in this area.
税务部门今后作为名正言顺的监管主体，对社保信息和个税缴纳情况进行审核对比，而不再是以代收代征的模式“配合”参与其中，将使权责更加统一，稽查力度更强。
In principle, the social security base should be consistent with the income tax base. In order to reduce labour cost, some enterprises lower the social security base or do not make social insurance contributions for employees. Some employees were found to have made agreements with their employers where they would forgo or accept lower social insurance contributions by the employer in return for higher pay. Two government departments currently collect social insurance payments. One of them, the social security bureau, does not have the authority to verify actual wages. Consequently, employers have been able to exploit this loophole and avoid compliance for any of the five compulsory social insurance contributions, such as basic pension insurance and basic medical treatment. But once the centralised collection of social insurance premiums takes effect, it would be easier for the SAT to take effective measures to reduce or even eliminate such cases of non-compliance.
原则上来讲，社保基数应与个税基数一致。一些企业为了降低用工成本，压低社保缴费基数或不给员工缴纳社保；或是一些员工因想要到手工资多，而与企业达成不缴纳或者降低社保缴费基数的约定等，目前社保缴纳由两个部门征收，社保局没有办法查询真实工资，企业和个人就少交了养老保险和医疗保险等五险费用，给了企业钻空子的机会。但这些不合规的操作，在社会保险费交由税务部门统一征收后，会很快被排查。税务部门将采取高效严格的征管措施，有效保护参保人的权益，同时也会减少甚至杜绝少缴社保的问题。
Take Shanghai as an example. Employee A’s monthly salary in the city is RMB10,000. Before the reform, his employer may be non-compliant, paying social security premiums for employee A according to the minimum social security base salary of RMB4,279 in Shanghai. This results in a net pay of about RMB8,656 for employee A, with the employer incurring about RMB1,348 in social security costs for the month.
After the reform, payment of social security premiums for employee A would be according to his actual social security base salary of RMB10,000. Employee A would therefore receive a net pay of about RMB7,855, with the employer incurring about RMB3,150 in social security costs for the month instead. While this means a lower net pay for employee A and higher social security costs for his employer, it also ensures that social security contributions are based on the employee's actual salary and reduces the employer's risk of non-compliance during audits and inspections.
以上海为例，A员工月工资10,000元，如果改革前公司未按社保政策合规足额为员工缴纳社保，而是按上海最低社保缴纳基数4,279元缴纳社保，到手工资约为8,656元。企业需要承担社保费用约1,348元。改革后，按合规性操作，A员工的实际社保缴费基数应该是10,000元，到手工资约为7,855元。企业需要承担社保费用约3,150元。从数据上看，A员工到手工资少了，同时企业所需承担的费用也高出不少。但是员工实际的养老保险和医疗保险都是比之前更有保障的，合规操作也大幅度降低了企业被稽查和追究的责任风险。
The reform target
改革目标
The new reform plan focuses on the gradual establishment of an efficient, centralised tax collection and management system. This system is expected to provide taxpayers with more convenient services, improve compliance with tax laws, reduce the cost of tax collection and enhance tax administrative capabilities.
新《国税地税征管体制改革方案》强调，通过改革，逐步构建起优化高效统一的税收征管体系，为纳税人和缴费人提供更加优质高效便利服务，提高税法遵从度和社会满意度，提高征管效率，降低征纳成本，增强税费治理能力，确保税收职能作用充分发挥，夯实国家治理的重要基础。
Interim regulations on human resource sector take effect on 1 October 2018
国务院令公布《人力资源市场暂行条例》自2018年10月1日起施行
China's State Council published interim regulations on the human resource (HR) sector that took effect on 1 October 2018. These standardise activities, facilitate the flow of resources, refine regulations that promote employment, clarify market regulations, encourage development, seek to enhance professional service standards, and cover market supervision and legal liabilities within the sector.
本次《人力资源市场暂行条例》突出规范了人力资源市场活动，促进人力资源自由有序流动，细化了就业促进等规定，明确了市场监管措施，对人力资源市场培育、人力资源服务机构、人力资源市场活动规范、人力资源市场监督管理及法律责任等作了全面规定。
Key highlights include the following:
- The state encourages society to develop the HR sector
- The state guides and promotes the flow of talents in all sectors
- Recognise the parallel public and operational natures of the HR sector
- Encourage flexible employment, such as part-time work
- Strengthen protection of trade secrets and personal information privacy
- Clarify the legitimacy of HR outsourcing providers
- HR service delivery through the internet
主要内容为：
- 国家鼓励社会力量参与人力资源市场建设
- 国家引导和促进跨体制各行业人才流动
- 认可人力资源服务机构公共性和经营性并行
- 确认了灵活用工，用人单位招工不限于劳动关系用工
- 加强商业秘密和个人信息隐私保护
- 明确了人力资源服务机构从事人力资源服务外包，合法有据
- 人力资源市场服务可以通过互联网完成
New employment protection regulations for pregnant female workers in Jiangsu
江苏女职工新增“保胎假”
Jiangsu province implemented new regulations for the employment protection of local pregnant female workers on 1 July 2018. This marks the first time in China where employment protection regulations cover the entire pregnancy period of female workers.
Female workers in Jiangsu who are pregnant for three months or less can now enjoy prenatal leave under the new regulations. Local female workers may also apply for one to two days of paid leave for dysmenorrhea.
《江苏省女职工劳动保护特别规定》于2018年7月1日起施行，首次将女职工全孕程保护纳入规章，怀孕不满3个月可休“保胎假”，提出痛经女职工休息1-2天。
Guangdong announces new regulations against illegal withdrawal of housing provident funds
广东公积金新政：提取“三不准”
Four authorities in Guangdong province, including the Department of Housing and Urban-rural Development and Department of Finance, announced new local regulations against the illegal withdrawal of housing provident funds that took effect on 19 July 2018.
If anyone repeatedly changes his or her marital status to qualify for different housing purchases, the person’s application to withdraw the housing provident fund will not be approved.
If several persons are found to buy and sell the same property in a short period of time, they will be prohibited from withdrawing their housing provident funds.
Workers are not permitted to withdraw their housing provident funds on the grounds of resignation. But they can transfer their funds to a separate account in another Chinese city where they will work.
7月19日，广州住房公积金管理中心挂出《广东省住房和城乡建设厅、广东省财政厅、广东省公安厅、中国人民银行广州分行转发住房城乡建设部等四部门关于开展治理违规提取住房公积金工作的通知》，明确对于同一人多次变更婚姻关系购房，不允许申请提取住房公积金；出现多人频繁买卖同一套住房，房源不断倒腾涉嫌回避限价的情况，不允许申请提取住房公积金。严格落实住房公积金异地转移接续有关政策，不得通过离职方式提取公积金。
Shanghai allows local employers to adjust housing provident fund contribution proportion
2018年上海可调整住房公积金缴存比例为职工和单位各5%到7%
Shanghai announced that for 2018, local employers may adjust their proportion of housing provident fund contribution to that of employees within the range of 5% to 7%. The proportion of supplementary housing provident fund remains unchanged. Local employers can apply to make housing provident fund contributions at less than the minimum proportion of 5% under either of the following circumstances:
1. The company has been making losses for at least two consecutive years and its average staff wage is no higher than 60% of the average wage in Shanghai the previous year; or
2. The company is a small or micro enterprise that has been in operation for no more than three years.
日前，上海市住房公积金管理委员会公布，上海2018年度职工本人和单位住房公积金缴存比例为各5%至7%。单位可以在各5%至7%范围内，自主确定住房公积金缴存比例。补充住房公积金缴存比例的规定不变。符合下列条件之一的企业，可以申请降低单位和职工住房公积金缴存比例至5%以下：
（一）连续经营亏损两年及以上的企业，且职工月平均工资水平不高于上一年全市职工月平均工资60%的；
（二）自设立之日起三年内的符合国家规定的小型微型企业。
Significant limitations of foreigners’ work permit scope in China
外国人在华就业，工作许可范围有严格限制
Background
案例
John, a foreign citizen, signed a labour contract with a tennis club in Shanghai on 1 August 2015. Under the contract, John will be a tennis coach in Beijing and the tennis club in Shanghai will pay his salary, have control over his daily work and handle all applications for his foreign work permit, work visa and residence permit.
On 28 December 2015, John obtained his foreign work permit, which was valid until 29 September 2017. He worked as a tennis coach in Beijing from 1 October 2015 to 1 November 2016. On 2 November 2016, John resigned immediately because the tennis club refused to pay his salary. He applied to the labour disputes arbitration committee on the same day for arbitration and requested financial compensation for termination of the labour contract.
2015年8月1日，某外国公民约翰与上海某网球俱乐部订立劳动合同，双方约定约翰在北京市某区从事网球教练的工作，由北京某体育文化公司对其进行日常工作的领导管理，并按月支付其工资。上海某网球俱乐部为约翰先后办理了《外国人就业许可证书》、工作签证以及居留许可证。最终约翰于2015年12月28日获得了有效期至2017年9月29日的《外国人就业证》。约翰自2015年10月1日至2016年11月1日一直在北京市某区从事网球教练工作。2016年11月2日，约翰因北京公司拒绝发放其工资而辞职，并于当日对上海某网球俱乐部提起仲裁申请，要求支付解除劳动合同经济补偿金。
After assessing the case, the arbitration committee noted that John’s foreign work permit clearly stated Shanghai as his sole legal employment location in China. As John had been working in Beijing, his work was outside the geographical scope allowed in his work permit and his employment was consequently deemed to be unlawful. As a result, the arbitration committee refused to support John’s request.
仲裁委审理后认为，约翰所持有的《外国人就业许可证书》明确了约翰在中国境内的合法就业区域仅限于上海市，而约翰却一直在北京地区工作，违反了关于就业区域工作的许可范围。因此，约翰属于非法就业，不受我国劳动法律法规保护，故对约翰要求支付解除劳动关系经济补偿金的请求仲裁委不予支持。
Case Analysis
评析
The scope of foreigners’ work permits in China has significant limitations.
用人单位聘用外籍劳动者工作受工作许可范围的严格限制。
The “Exit and Entry Administration Law of the People’s Republic of China” states that the following situations shall be deemed unlawful employment:
1. Foreigners who work in China without obtaining work permits or work-type residence permits in accordance with relevant regulations;
2. Foreigners who work in China beyond the scope prescribed in their work permits; and
3. Foreign students who work to support their studies in China but violate regulations that relate to them by working beyond the legally prescribed scope of jobs or time limit.
The “Regulations on the Management of Foreigners’ Employment in China” states that the work permit shall only be effective in the region prescribed by the authority that makes the issuance. In addition, the employer of the foreign employee in China must be the same as that specified in his work permit.
If a foreigner employed at a certain location in China is dispatched to work at the company’s branch in another Chinese city and his work permit does not expire before that, the foreigner must apply for an updated work permit from the same authority that issued the original work permit, which must be returned to the authority. Once this has been approved, the foreigner must bring the certificate of approval to the new work location where he will be issued the updated work permit. If the foreigner’s original work permit expires before he starts work at the new location, he must complete the procedures for its termination with the authority that issued the original work permit and apply for a new work permit at the new work location.
When a foreigner switches employer within the area designated by the authority that issued the original work permit, but stays in a job of the same nature, the change must be approved by the authority and recorded on his work permit.
If a foreigner seeks employment outside the area designated by the authority that issued the original work permit or switches employer within the original designated area to take up a job of a different nature, he must complete the procedures for a new work permit.
Based on the aforementioned regulations, the work permit will only be effective within the legally prescribed region and for the employer and job nature for which it is issued. If there is a change in any of these three conditions, the employment of foreigners without performance of the required work permit procedures would be deemed unlawful.
Employers should therefore arrange the work of foreign employees in strict accordance with the scope of their work permits. Foreign employees in China are also expected to understand and comply with Chinese labour regulations.
按照《外国人在中国就业管理规定》，已在中国某地就业的外籍人员，被派往本单位在异地的工作单位任职，其外国人就业证期限未满的，应到原发证所在地劳动保障部门办理就业证变更手续(就业证交回)，然后持当地劳动保障部门出具的就业证变更证明，到新任职地重新办理就业证(不需办理许可证书)；就业证期限已满的，应到原发证地劳动保障部门办理终止就业手续，并按《规定》到新任职地重新办理就业手续。
《中华人民共和国出境入境管理法》第四十三条规定：外国人有下列行为之一的，属于非法就业：（一）未按照规定取得工作许可和工作类居留证件在中国境内工作的；（二）超出工作许可限定范围在中国境内工作的；（三）外国留学生违反勤工助学管理规定，超出规定的岗位范围或者时限在中国境内工作的。《外国人在中国就业管理规定》第十五条第二款规定：就业证只在发证机关规定的区域内有效；第二十三条规定：外国人在中国就业的用人单位必须与其就业证所注明的单位相一致。外国人在发证机关规定的区域内变更用人单位但仍从事原职业的，须经原发证机关批准，并办理就业证变更手续。外国人离开发证机关规定的区域就业或在原规定的区域内变更用人单位且从事不同职业的，须重新办理就业许可手续。从上述规定来看，外国人就业证仅在获得许可的就业区域、就业单位以及职业范围内有效，此三项内容实际发生变化而未依法重新办理就业证或者变更就业证的外国人，属于超出工作许可范围工作，应当被认定为非法就业。因此，用人单位在招用外籍劳动者时，应严格按照就业许可范围的规定安排外籍劳动者工作；外籍劳动者在中国就业的，也必须了解及遵守中国法律。
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