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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) / China / Author details

Author details | China

China

Eva Tian

Eva Tian is a Tax Partner at Chung Rui Tax Group Co., Ltd. www.crtax.com. Prior to joining Chungrui Tax Group, Eva worked with

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3.7 Pregnancy and parental leave

3.3 Minimum wage

2.1.1 Rates of income tax

9.3 Emiratisation

6.3 Inbound employees on assignment

3.1 Minimum wage and overtime

2.1.2 Allowable deductions

6.1.1 EU social security agreement

2.2 Withholding of social security

3.1 Tax exempt remuneration

Return of employees (ROE)

4.3 Company cars

2.2.5 FONACOT withholding

3.6 Severance pay

2.2.8 Workers' Profit Participation Fund

6.1.2 Reciprocal agreements

2.2.5 Provident fund

2.2.4 Gratuity fund

1.1 Permanent establishment

1.4.1 Nigerian Social Insurance Trust Fund (NSITF)