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Do expatriates in the PRC required to make social security contributions?

  • FAQ: CHINA
  • Date: 15.07.2010

In 2005, the Ministry of Labor and Social Security issued a circular requiring Hong Kong, Macau and Taiwan assignees to make SSCs in the PRC with effect from 1 October 2005. Some cities such as Shenzhen also issued similar circulars. Upon repatriation, the assignee can apply to withdraw the balance from his/her personal contribution account. In practice, very few locations implemented the said circular given the complexity in the implementation.

For more details, see Asia Guide to International Assignment Management , [CHN ¶20-310] Social security contributions for inbound assignees