China Payroll

China Payroll

For all foreign investors who intend on having an entity and doing business in China, it is important to understand how payroll processes and regulations work, or have a partner who can provide them with all the information and expertise they need. Moore – MS Advisory has assisted foreign invested companies in China with all their payroll needs. We understand all the processes and regulations for both local and foreign employees you have in China. Get in touch with us right away to find out more.

*Download our our free Payroll Brochure on our payroll page

Payroll Management in China

Payroll in china procedures and local legislations vary from one region to another and require extensive knowledge of local regulations. Interpreting legislation, complying to local rules and managing your monthly payroll operations in China can therefore be a complicated and time-consuming process for foreign invested companies.

Moore – MS Advisory offers a full range of payroll service to reduce time and costs, streamline your monthly operations, and ensure you stay compliant with Chinese regulations. Our integrated payroll service includes:

  • Monthly Payroll Calculation
  • Social Security & Housing Fund Registration
  • Individual Income Tax & Benefits Planning
  • Monthly & Annual Tax Declaration
  • Expat Salary Cost Reimbursements
  • Total Cost Overview to Management

EasyPay WordPressAd


Individual Income Tax (“IIT”)

Individual Income Tax (“IIT”) is a tax framework which is complex in nature and foreign companies are required to calculate, declare and pay the Individual Income Tax on behalf of their employees. The Chinese individual income tax is withheld monthly, based on a cumulative withholding method. This means that individuals with high salaries and/or increases of salary, could have a different amount of IIT that needs to be paid monthly, depending on the time of the year.

In 2019, the country’s ongoing regulatory changes included major overhauls of the Individual Income Tax system, including the following:

  • Introduction of Itemized Deductions
  • End of Expatriate Allowances – by 2022
  • Developments regarding the Annual Bonus Policy

We support foreign invested companies and their employees to determine their personal tax liability and obligations, calculate the individual income tax and support with the tax filing procedures.

China Social Security

Companies are required to withhold the applicable social security contributions for Chinese nationals and foreign employees. The social security payments must be settled monthly with the Local Social Security Bureau. The monthly payment includes the following contributions: Pension, Medical Insurance, Unemployment Insurance, Work Related Injury Insurance, and Maternity Insurance. Additional to the Social Security, the employee (Chinese nationals) is required to contribute monthly to the national Housing Fund.

We offer administrative support and execution for social security registration and calculations for local and expatriate staff of your subsidiary in China.

Contact Us

Please fill out this form as fully as possible, and we will contact you.


“Moore has been an exceptional business partner for our company, whom have a thorough understanding of our internal processes and our ERP system. As..."

Patrik Dinser, Commercial Director
Read more right

Badgequo Ltd.

“From day one of our collaboration, I have found the team at Moore perfect for our needs. As a UK based business with notable..."

Matt Goldstein, Finance Director
Read more right

Lotus Bakeries NV

“Moore has been our trusted service provider since the establishment of our operations in China. With a profound understanding of Chinese compliance requirements and..."

Read more right

Cibes Lift Group AB

“Moore is our advisor of choice for complex tax and financial advisory with respect to our China operations. Moore’s team of experts has supported..."

Manuel Neuhofer, Director of Finance and Administration for ASIA & MENA CIBES Lift Group
Read more right
China Payroll


Chat with Us