Payroll · Social insurance · Expatriate IIT
Two things go wrong most often with expatriate tax in China: the six-year rule is misapplied, and the annual reconciliation is missed. Both are expensive. We run the payroll, file the withholding, and tell your expatriate staff in English what they owe and why.
Timing
Monthly withholding, plus one annual exercise that catches people out.
Payroll computed, social insurance and housing fund accrued, IIT withheld and filed.
Headcount and wage reporting to the authorities where required.
The comprehensive income reconciliation for individuals who need one. Missing it leaves an open liability.
Residence-day tracking for expatriates, so the six-year position is evidenced from the start rather than reconstructed.
Scope of services
Written out in detail on purpose. If you are comparing firms, this is the list to put side by side with theirs.
Deliverables
Gross to net, per employee, with employer costs shown separately.
In English for expatriate staff, Chinese or bilingual for local staff.
Monthly withholding and the annual reconciliation, with confirmations retained.
A running record for each expatriate, so the tax position is evidenced.
Process
Entity type, what has been requested, and when it is due. One email is enough to start.
We come back within one business day with a written scope, a fixed fee and dates.
One document request list. We work from it, and visit site only where the work genuinely needs it.
Signed output in English or bilingual, plus support through whatever filing follows.
Fees
Fixed, in writing, before fieldwork starts. The drivers below are the ones that actually move the number — we tell you which of them apply to you in the first reply, not after you have signed.
FAQ
Yes. Secondments are where the six-year rule and any double-tax treaty position matter most. We look at who actually bears the cost, how long the person will be in China, and what the treaty says, and we document it.
Broadly, an individual with no domicile in China who has not been resident for six consecutive full years is not taxed on foreign-source income not borne by a Chinese entity. A single year of absence over 30 days can reset the count. It has to be evidenced day by day — an assumption is not a defence.
Yes, and we prompt the individuals who need one. It runs from March to June and it is the filing that most often gets missed by expatriates who assume their employer has dealt with everything.
Payroll is priced per head per month, with a separate fee for the annual reconciliation per individual. Tell us your headcount and we will quote it in writing.
Where a bilateral agreement applies, we apply for the exemption and keep the evidence on file. Where it does not, contributions are due like any other employee.
A headcount, a nationality mix and a start date are enough for a written quote.