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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /China /6. Globally mobile employees /6.1 Social security for globally mobile employees / 6.1.3 Employer has no place of business in jurisdiction
Commentary

6.1.3 Employer has no place of business in jurisdiction


China

In general, foreign expatriates coming to China would be classified as two types:

  1. Ìý

    •ÌýÌýÌýÌý a short-term assignment of less than half a year, and

  2. Ìý

    •ÌýÌýÌýÌý a long-term assignment of more than half a year

The withholding obligation of their employers is summarised in the table in 2.1.1.

Short-term assignment of less than half a year

For those who only visit China occasionally and their physical presence days do not exceed 183-day threshold (for treaty residents) or 90-day threshold (for non-treaty residents, ie Taiwan residents), their foreign employers do not have necessarily form

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