How To Register Social Security Contribution Tax In China

How To Register Social Security Contribution Tax In China

  • Taxpayers are required to obtain the tax forms for registration from tax authorities or tax registration centers , and fill them out as needed.
  • The tax authority or tax registration centers must look over and verify papers, documents, documents along with tax registration form that are submitted by taxpayers. They will provide tax registration certifications to taxpayers who meet the standards and then collect taxes registration fees and administration fees.

Documents that are required Register Social Security Contribution

  • A commercial or industrial license for business, or a similar business permit
  • An agreement, contract or articles of association
  • The unifying organizational code
  • Identification card or passport or any other valid ID document that proves the legitimacy of the person who holds it or a responsible owner’s member.
  • Other documents and documents are also required by tax authorities in the autonomous region, province or municipal directly under the supervision of the State Council

Office Locations and Contacts

The State Administration of Taxation Address Yangfangdian Road, Haidian District on the 5th
Zip: 100038
Tel: 010-63417114

State Administration for Industry and Commerce People’s Republic of China
Address: 8 Sanlihe Donglu, Xichengqu, Beijing, 100820, P. R. China
Phone: +86-10-68010463/68013447
Facsimile: +86-10-68010463/68013447

What Are All The Eligibility

The individuals and payment units described in this document refer to foreign-invested companies as well as urban private enterprises and other urban businesses and their employees as well as public institutions that employ an enterprise-style approach to management and their employees, in accordance with the relevant legislation as well as administrative rules.

  • Basic pension insurance
  • Basic medical insurance
  • Insurance for work-related injuries
  • Unemployment insurance
  • Maternity insurance


Employers are required to contribute make a contribution of a certain percentage of the basic pay to the government-run retirement plan. They also have to contribute to the medical insurance fund and maternity insurance fund, as well as unemployment insurance, and work-related insurance.

Requirements Information

  • The name and identification number on the passport, ID card or any other acceptable ID document from the institution, its legal representative or the owner
  • The address of the business or residence
  • The kind of registration
  • The accounting system
  • The type of production and business operations
  • The production scope and operations
  • The sum in capital (fund) and investment
  • The definition of production and operation
  • The name and number of the chief financial officer.
  • Other information that is specified in the State Administration of Taxation

The Document is required Register Social Security Contribution

The tax imposed on employers and employees is used to pay for Social Security. Social Security program. Social Security taxes are typically taken in the form self-employment tax or payroll tax.

Information that can be useful

  • Below is a concise overview of the most important immediate actions and points of clarification to the newly-enacted PRC Social Security Law:
  • Find out which expatriates within your office(s) must be part of your office’s PRC Social Security system. All foreign nationals working in China who have an employment permit or resident permit, or a permanent residence permit are required to participate to the Social Insurance system. Employers who are Chinese employer or China hosts must pay their employers a portion of the contribution.
  • Complete the registration process using an SSB for expatriates. This includes the issuance of China social security numbers. Within 30 days of receiving an authorization to work the company located in China that employs the expatriate must apply for a social insurance registration of the foreign worker. Foreign workers who work in China are required to participate in the same insurance funds that are available to Chinese employees. The calculation of premiums for social insurance is similar to that of Chinese employees. The rates are set by local governments and therefore vary from city cities. Contributions are due monthly.
  • Check whether expatriates must contribute towards their PRC Social Security system starting in the month of July in 2011 (retroactively) or starting from October 2011 or beginning in November 2011 by contacting Social Security bureaus in the area. This will again be determined on the basis of the particular facts and conditions of each employee with respect with the taxing authority. When a person leaves China the company and expatriates are entitled to withdraw the contribution amounts direct from SSB. Expat employees can enjoy pension benefits when they reach the age of retirement statutory, i.e. 60 for males and 55 for women however, they may be eligible to pay the balance of his or her social insurance account once they leave the country.

Other uses for the document/certificate

Anyone who fails to sign up with the local bureau of social security or who do not contribute could be penalized. If an employer fails to complete the social security registration and is found to be in violation of the law, he could be liable for a penalty that could be as high as triple the value due. Additionally, if an employee fails to pay on time, he could be penalized with a fine that is equal to 0.05 percent of the amount due for every day that he is late in paying.

External Links


  • The tax base for individual wages which are subject to social insurance for enterprise annuities is the average monthly salary of the individual who earned it in the previous year. The amount of the average monthly wages is calculated by calculating the components that are comprised in the total wages in accordance with the regulations of the National Bureau of Statistics. The portion of the monthly average wage that exceeds 300% of the median monthly wage of employees in cities that are above the county level in the preceding year will not count in the base tax for individual wages subject to the social security system.
  • If an individual reaches the age of retirement set by the State, in applying this notice the total amount of annuities that are received on a monthly or quarterly basis will be subject to taxation at the rate that applies to earnings from salaries and wages item. The annuities earned either on an annual basis or quarterly basis must be equally divided into each month. In addition, the total monthly amount is subject to tax on income of the individual at the tax rate applicable to the earnings from the item of wages and salaries.




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