Expatries Network
China

Running payroll in China

A payslip drawn up in China is issued in CNY, in the language and in the form that local law requires. The question is not whether your software can produce a payslip: it is who, on the ground, stands behind what it contains.

Outsourcing payroll in China calls for three prior checks: that the firm is authorised to practise, that it is up to date with its own tax and social security obligations, and that it is insured for the errors it might make. The network verifies these three points before any listing, on supporting documents rather than on statements.

No multilateral social security coordination system covers China. The country has, however, signed bilateral agreements with several European states, France among them, which exempt posted employees from certain branches of Chinese contributions. The benefit is never automatic: it depends on a certificate obtained before departure.

The renminbi is the currency of pay, transferred to a Chinese bank account. Chinese is the language of the employment contract; bilingual versions are common, but the Chinese text is what governs before local authorities and courts. Contribution bases and the housing fund are set city by city, which rules out any national approach: Shanghai, Beijing and Shenzhen are not managed the same way.

Third-party bookkeeping, which in practice covers payroll and the related filings, requires prior approval from the local finance bureau. Unlike Anglo-Saxon markets, China therefore imposes a genuine regulatory barrier to entry. That approval is verifiable online, and it is the first thing to look at.

What the China profile contributes to this question

Who may run payroll in China

In China, running payroll on behalf of third parties is a regulated activity. It is carried on under the title of 代理记账机构 (agence agréée de tenue de comptabilité) ; personnel titulaire du 会计专业技术资格, and a registration in force must be produced to you before any engagement.

Professional body or supervisory authority : 财政部 会计司 — 全国代理记账行业监管服务平台

Consult the official register

Local wordingIssuing bodyValiditySource
营业执照 (Yíngyè zhízhào) — 含统一社会信用代码Business Licence with Unified Social Credit Identifier (USCI)

Demander la copie de l'original (正本) et vérifier le code à 18 caractères sur gsxt.gov.cn, qui affiche aussi le capital, l'objet social et les sanctions éventuelles. La licence n'a pas de date de péremption mais la vérification en ligne doit être récente.

市场监督管理局 (Administration de la régulation du marché, SAMR) — publication sur 国家企业信用信息公示系统No expiry
Required
Official website
代理记账许可证书 (Dàilǐ jìzhàng xǔkě zhèngshū)Bookkeeping Agency Licence

C'est LA pièce déterminante en Chine. En vertu du 代理记账管理办法 (arrêté du ministère des Finances n° 98 de 2019), tenir la comptabilité — y compris la paie et les déclarations associées — pour le compte d'un tiers exige cet agrément : au moins trois salariés à temps plein titulaires d'un 会计专业技术资格证书, un responsable de l'activité (主管代理记账业务的负责人) justifiant du grade de 会计师 ou de trois ans d'expérience, et des procédures internes écrites. À vérifier sur la plateforme nationale dljz.mof.gov.cn.

财政部门 (bureau des finances de niveau district ou supérieur) ; supervision nationale sur 全国代理记账行业监管服务平台No expiry
Required
Official website

Back to the China profile

You employ staff in China

Describe your requirement. It is put to the partners in that country as an anonymous summary, and your contact details are passed on to the selected firm alone.

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You run payroll in China

Submit an application: we review your file, we check the documents required on the ground and we give you an answer, whether it is positive or not.

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