Foreigners working in China usually join Chinese social security: five insurances (pension, medical, unemployment, work injury, maternity) plus the housing fund, paid jointly by company and employee.
Exemptions: China has bilateral social security agreements with some countries (Germany, Japan, Korea etc.) - covered citizens may waive certain contributions to avoid double payment.
Tax: salaries face the 3%-45% progressive rate; foreigners enjoy special deductions like housing allowances and home-visit transport; annual reconciliation runs March-June.
Pension: with 15+ contribution years you draw a Chinese pension; if leaving with fewer years, your personal account balance can be withdrawn in one go (per rules).
Medical: with the social security card, reimbursements apply after thresholds for outpatient and inpatient care; commercial medical insurance is a good supplement.
Advice: regional policies differ and cross-border pay structures are complex - always consult professional tax/social-security advisors.
