8.2 Late Payment Surcharges And Penalty Imposed By China Social Security Bureau And Housing Fund Centre | China | Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) | Tolley

8.2 Late Payment Surcharges And Penalty Imposed By China Social Security Bureau And Housing Fund Centre | China | Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) | Tolley

Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /China /8. Non-compliance to withholding requirements / 8.2 Late payment surcharges and penalty imposed by China Social Security Bureau and Housing Fund Centre

8.2 Late payment surcharges and penalty imposed by China Social Security Bureau and Housing Fund Centre

China

Social security contributions

If Chinese employers fail to make sufficient or timely social security contributions, the relative administrative departments can require rectification within a specified time limit and impose a late payment interest of

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3.4 Pension provision

1.4 Other employer costs/subsidies

5.2 Employee registration

2.1.4 Withholding income tax rates

7.1 Travel expenses

3.1 Minimum wage and overtime

5.1 Employer registration

3.4.3 Maternity leave

7. Travel and subsistence

8.2 Income tax non-compliance

2.2.9 Workers' Children Education CESS

3.1 Tax exempt remuneration

3.4 Severance pay

4.3 Company cars

2.2.5 FONACOT withholding

3.6 Severance pay

3.2 Pre-tax/post-tax deductions

2.1.6 Record keeping

2.2.2 National Savings Fund (NSF)

1.1 Permanent establishment