China

Ballerina

Holistic approach

Some examples of ways in which CMS can help:

  • Employee agreements covering all employment-law aspects of the international assignment lifecycle in the relevant jurisdiction from initial assignment through to termination;  
  • Application for the required permits to reside and work in the country, both for expats and their family members;  
  • Mobility policies;  
  • International assignment services;  
  • Termination of international assignment services agreements;  
  • HR data protection requirements;  
  • Applications for tax benefits for expats;  
  • Tax optimization of salary splits and employee benefits;  
  • Employers’ tax obligations, multi-state wage and income tax returns;  
  • Analysis of the applicable social security scheme(s) and the consequences thereof; and  
  • Implementation of the preferred social security scheme.  

Fun fact

Did you know that the criteria and documentation requirements for expats’ work permits are different depending on which talent category the expats belong to?

Did you know that effective planning of the payment structure of an expat can optimize individual income tax positions? 

Did you know that expats working in China must participate in the Chinese social insurance scheme?


References

German hardware technology provider

Advising a German hardware technology provider of windows and doors on seconding employees from its overseas headquarters to its Chinese subsidiaries. This included advice on visa and work permit issues, benefit arrangements, individual income tax, review of the labour dispatch agreement and reimbursement of costs as well as transferring the employee from one Chinese subsidiary to another.

German industrial equipment company

Advising a German industrial equipment company on seconding an employee from the overseas shareholder to the Chinese subsidiary. This included advice on visa and work permit issues, benefit arrangements, individual income tax issues for expats, review of the labour dispatch agreement and reimbursement of costs.

Wholly owned Chinese subsidiary

Advising a wholly owned Chinese subsidiary of a multinational group active in the fields of combustion technology, environmental monitoring and environmental data management on seconding employees from the overseas shareholder to the Chinese subsidiary. This included advice on visa and work permit issues, benefit arrangements, individual income tax issues for expats, review of the labour dispatch agreement and reimbursement of costs.


Our experts

Key contacts

Contact
Jeanette Yu
Jeanette Yu
Partner
Head of Employment & Pensions, CMS China
T + 86 21 6289 6363
Gilbert Shen
Gilbert Shen, CPA
Counsel
Head of Tax, CMS China
T +86 21 6289 6363