Statutory and legislative payroll changes in China, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.
2026 social insurance contribution base declaration window opens
Declare 10 Jun - 25 Jul 2026
Beijing's Human Resources and Social Security Bureau opens the 2026 social insurance contribution base declaration window from 10 June to 25 July 2026. Employers declare each employee's 2026 contribution wage based on their average monthly wage in 2025, via the Social Insurance Contribution Management App, E-Tax China, or local tax service counters.
For the employer
- Declare each employee's 2026 contribution base within the 10 June - 25 July window using the employee's 2025 average monthly wage.
- Flexibly employed individuals who miss the window have their base set to the prior year's amount by default.
For the employee
- No direct action for standard employees - the employer declares on their behalf; flexibly employed individuals must self-declare.
Beijing-specific dates shown; other Chinese cities and provinces run similar annual declaration windows on their own local schedules.
Source: Beijing Municipal Government - 2026 Social Insurance Contribution Base Declaration · Last verified 1 October 2026
Jiangsu raises minimum wage tiers to RMB 2,660/2,430/2,180
Effective 1 Jan 2026
Jiangsu province raises its three-tier monthly minimum wage from RMB 2,490/2,260/2,010 to RMB 2,660/2,430/2,180 from 1 January 2026. Part-time hourly minimums rise from RMB 24/22/20 to RMB 25/23/21.
For the employer
- Update payroll to the applicable tier (I/II/III, by locality) for employees in Jiangsu from 1 January 2026.
- Update part-time hourly rates to the new RMB 25/23/21 tiers.
For the employee
- Minimum-wage employees in Jiangsu receive a RMB 170 monthly increase at every tier from January 2026.
In practice: Tier I: RMB 2,660 - RMB 2,490 = RMB 170 per month.
China sets minimum wages at provincial level; check the applicable standard for each province where staff are employed.
Source: Ministry of Human Resources and Social Security (MOHRSS) - Jiangsu 2026 minimum wage adjustment · Last verified 1 October 2026
Reduced 1% VAT rate and CNY 100,000 monthly exemption for small-scale taxpayers extended
In force through 31 Dec 2027
Under Ministry of Finance / State Taxation Administration Announcement [2023] No. 19, small-scale VAT taxpayers whose sales would normally be taxed at 3% are taxed at 1%, and small-scale taxpayers with monthly sales of CNY 100,000 or less are exempt from VAT. The relief is extended through 31 December 2027.
For the employer
- If your entity is a small-scale VAT taxpayer, apply the 1% rate (instead of 3%) to qualifying sales through 31 December 2027.
- Small-scale taxpayers with monthly sales of CNY 100,000 or less are exempt from VAT.
- Monitor for any further extension beyond 31 December 2027.
For the employee
- No direct impact on employee pay or withholding.
This is an indirect-tax (VAT) change rather than a payroll change; it is listed here for entity-level compliance awareness.
Source: BDO Global - China VAT reduction and exemption extended for small-scale taxpayers · Last verified 1 October 2026