Socialinsurance exemption for foreigners can be a valuable asset foremployers and foreign employees to save on unnecessary costs.However, many companies hiring eligible employees are not aware ofthe benefits available to them, while those who do are often unsureas to how to go about applying.
外國人的社會保險(xiǎn)豁免對雇主和外國雇員來說是一筆寶貴的財(cái)富 ， 可以節(jié)省不必要的成本 。然而，許多雇傭符合條件的員工的公司并不知道他們可以獲得的福利，而那些知道的公司往往不確定如何申請 。
China’ssocial security system consists of five different types ofinsurance, plus one mandatory housing fund. The five “insurances”are pension, medical, unemployment, work-related injury, andmaternity insurances.
中國的社會保障體系包括五種不同類型的保險(xiǎn)，以及一項(xiàng)強(qiáng)制性住房公積金 。這五項(xiàng)“保險(xiǎn)”是養(yǎng)老保險(xiǎn)、醫(yī)療保險(xiǎn)、失業(yè)保險(xiǎn)、工傷保險(xiǎn)和生育保險(xiǎn) 。
Thepremiums for pension, medical, unemployment insurance, and mandatoryhousing found are jointly contributed to by the employer andemployee, while the premiums for work-related injury and maternityinsurance are solely contributed to by the employer.
養(yǎng)老保險(xiǎn)費(fèi)、醫(yī)療保險(xiǎn)費(fèi)、失業(yè)保險(xiǎn)費(fèi)和強(qiáng)制性住房保險(xiǎn)費(fèi)由用人單位和勞動者共同繳納，工傷保險(xiǎn)費(fèi)和生育保險(xiǎn)費(fèi)由雇主單獨(dú)繳納 。
Whileregional authorities manage the social insurance system –not all regional governments have enacted the implementation rulesfor China’s international social security agreements.
雖然地區(qū)當(dāng)局管理著社會保險(xiǎn)體系，但并非所有地區(qū)政府都制定了中國國際社會保障協(xié)議的實(shí)施規(guī)則 。
Chinahas signed social security agreements with 12 countries, but only 11such agreements have been implemented. Currently, expatriates fromGermany, South Korea, Denmark, Canada, Finland, Switzerland, theNetherlands, Spain, Luxembourg, Japan, and Serbia areeligible for social security exemptions across China.
中國已經(jīng)與12個(gè)國家簽署了社會保障協(xié)議，但只有11個(gè)國家實(shí)施了此類協(xié)議 。目前 ， 來自德國、韓國、丹麥、加拿大、芬蘭、瑞士、荷蘭、西班牙、盧森堡、日本和塞爾維亞的外籍人士有資格在中國各地享受社會保障豁免 。
Inthis article, we look at who is eligible for exemption and how toapply.
在這篇文章中，我們將探討誰有資格獲得豁免以及如何申請 。
Socialinsurance in China
中國的社會保險(xiǎn)
TheMinistry of Human Resources and Social Security requires foreignemployees working in China to participate in its socialinsurance scheme as detailed in the Interim Measures for theParticipation in Social Insurance of Foreigners Employed inChina, 2011.
人力資源和社會保障部要求在中國工作的外國雇員參加其社會保險(xiǎn)計(jì)劃，詳見《2011年在中國就業(yè)的外國人參加社會保險(xiǎn)暫行辦法》 。
Accordingto Chinese labor law, any foreigner employed by a legally registeredentity in China or any foreigner dispatched to a registered branch orrepresentative office of a foreign company – must participatein basic pension insurance for employees, basic medical insurance foremployees, work injury insurance, unemployment insurance, andmaternity insurance.
根據(jù)中國勞動法 ， 任何受雇于在中國合法注冊的實(shí)體的外國人，或任何被派遣到外國公司注冊分公司或代表處的外國人，都必須參加員工基本養(yǎng)老保險(xiǎn)、員工基本醫(yī)療保險(xiǎn)、工傷保險(xiǎn)、失業(yè)保險(xiǎn)和生育保險(xiǎn) 。
However,since social insurance is managed at a regional level, a range ofinconsistencies exist among cities. As a result, most major citieshave implemented their respective requirements for foreign employees.
然而，由于社會保險(xiǎn)是在地區(qū)一級管理的，因此城市之間存在一系列不一致之處 。因此，大多數(shù)大城市都實(shí)施了各自對外籍員工的要求 。
Forexample, in cities such as Beijing, Tianjin, Shenzhen,and Nanjing, among many others, social insurance payments arecompulsory for foreign employees – who are treated in the sameway as domestic workers. On the other hand, Shanghai doesnot currently require foreign employees to contribute towards socialinsurance.
例如，在北京、天津、深圳和南京等城市，外籍員工必須繳納社會保險(xiǎn)，他們的待遇與家政工人相同 。另一方面，上海目前不要求外籍員工繳納社會保險(xiǎn) 。
Sinceall regional authorities have not implemented rules in accordancewith international social security agreements – which increasesthe difficulty in obtaining exemptions – employees fromcountries that have agreements with China are eligible for socialinsurance exemptions.
由于所有地區(qū)當(dāng)局都沒有根據(jù)國際社會保障協(xié)議實(shí)施規(guī)則，這增加了獲得豁免的難度 ， 因此來自與中國有協(xié)議的國家的員工有資格獲得社會保險(xiǎn)豁免 。
Todate, 11 such agreements have been implemented between China, and thefollowing countries: Germany, Korea, Denmark, Canada, Finland,Switzerland, the Netherlands, Spain, Luxembourg, Japan, andSerbia.
迄今為止，中國與以下國家已經(jīng)實(shí)施了11項(xiàng)此類協(xié)議：德國、韓國、丹麥、加拿大、芬蘭、瑞士、荷蘭、西班牙、盧森堡、日本和塞爾維亞 。
Chinahas also signed agreements with France and Serbia; these agreementsare not yet in effect.
中國還與法國和塞爾維亞簽署了協(xié)議；這些協(xié)議尚未生效 。
Applicablecountries
適用國家/地區(qū)
Allexisting agreements define the groups of employees eligible forexemption and lay out the categories of social insurance for whichemployees are exempt from paying.
所有現(xiàn)有協(xié)議都定義了有資格獲得豁免的員工群體 ， 并規(guī)定了員工免于支付的社會保險(xiǎn)類別 。
Inturn, Chinese employees sent to the participating country will alsobe exempt from making the relevant social insurance contributionsthere.
反過來 ， 被派往參與國的中國雇員也將免于在那里繳納相關(guān)的社會保險(xiǎn)費(fèi) 。
Socialinsurance exemptions are only available to a defined group of laborcategories, and not to all foreign employees.
社會保險(xiǎn)豁免僅適用于特定的一組勞動類別，而不適用于所有外國雇員 。
The11 bilateral agreements with China for social insurance paymentexemptions that have been implemented are shown in the table below.
已實(shí)施的與中國的11項(xiàng)社會保險(xiǎn)支付豁免雙邊協(xié)議如下表所示 。
Forexample, the China-Japan social insurance agreement, which tookeffect September 1, 2019, will exempt Japanese nationals from China’sbasic pension contribution as well as exempt Chinese nationals fromJapan’s National Pension and Employees’ PensionInsurance.
例如，2019年9月1日生效的《中日社會保險(xiǎn)協(xié)定》將免除日本國民的基本養(yǎng)老金繳款，并免除中國國民的國民養(yǎng)老金和雇員養(yǎng)老保險(xiǎn) 。
Itwill apply to dispatched personnel, employees on board ships andaircraft, civil servants, and diplomatic and consular personnel ofeach side.
它將適用于派遣人員、船上和飛機(jī)上的雇員、公務(wù)員以及雙方的外交和領(lǐng)事人員 。
Asto the agreement with France, which is not yet effective, detailsincluding the implementation date and range of exemptions will beannounced – once each country completes their respectivedomestic legal procedures.
至于尚未生效的與法國的協(xié)議，一旦每個(gè)國家完成各自的國內(nèi)法律程序 ， 將公布包括實(shí)施日期和豁免范圍在內(nèi)的細(xì)節(jié) 。
Basicprocess for applying for premium exemptions
申請保費(fèi)豁免的基本流程
Exemptiondoes not apply automatically, and companies with foreign employeesare required to apply to related bureaus for exemption.
豁免并不自動適用，擁有外國員工的公司需要向相關(guān)局申請豁免 。
Thoughthe process of applying for insurance premium exemptions variesacross regions, and according to the specific agreement under whichit is performed, it follows a standard formula.
盡管申請保險(xiǎn)費(fèi)豁免的過程因地區(qū)而異，但根據(jù)具體的協(xié)議，它遵循一個(gè)標(biāo)準(zhǔn)公式 。
Theentity that employs the foreign employee in China must submitoriginal certification of insurance issued by a relevant entity inthe country of origin to the local Chinese social insurance bureau.
在中國雇用外國雇員的單位必須向當(dāng)?shù)刂袊鐣ｋU(xiǎn)局提交原籍國相關(guān)單位出具的保險(xiǎn)證明原件 。
Thiswill then be verified, and a copy will be held on record. Followingverification of this documentation, and possible further verificationand certification, the employee in question will be exempt from therelevant social insurance payments.
然后將對此進(jìn)行驗(yàn)證，并將一份副本記錄在案 。在對該文件進(jìn)行驗(yàn)證以及可能的進(jìn)一步驗(yàn)證和認(rèn)證后，相關(guān)員工將免于繳納相關(guān)社會保險(xiǎn) 。
Thetime limit of the exemption period may vary.
豁免期的期限可能會有所不同 。
Foremployees from the Netherlands, for example, the maximum length ofthe exemption period is five years. If the dispatch period is morethan five years, the time limit for exemption will not be extendedfor more than one year.
例如，對于來自荷蘭的員工，豁免期最長為五年 。如果派遣期限超過五年 ， 豁免期限將不會延長超過一年 。
Difficultiesof implementation
實(shí)施難度
Whilesocial insurance exemption agreements offer cost benefits toenterprises based in China, businesses should act in cautionregarding how they go about availing them.
雖然社會保險(xiǎn)豁免協(xié)議為中國企業(yè)提供成本效益，但企業(yè)在如何利用這些協(xié)議時(shí)應(yīng)謹(jǐn)慎行事 。
Althoughbilateral agreements for exemption are made at a national level,regional governments must implement the system locally.
盡管雙邊豁免協(xié)議是在國家層面制定的，但地區(qū)政府必須在當(dāng)?shù)貙?shí)施該制度 。
Thisinvariably results in inconsistencies and varying levels ofimplementation at a local level, complicating the process forcompanies and foreign employees.
這必然導(dǎo)致地方一級的執(zhí)行不一致和程度不同，使公司和外國員工的流程復(fù)雜化 。
DavidNiu, Senior Manager of Human Resources Administration and PayrollServices at Dezan Shira & Associates, explains: “Officersin social insurance bureaus are often unsure about how to implementforeign employee social insurance exemptions. Many cities have nolocal regulations relating to this topic, especially in second andthird-tier cities.”
協(xié)力商業(yè)顧問公司人力資源管理和工資服務(wù)高級經(jīng)理DavidNiu解釋道：“社會保險(xiǎn)局的官員通常不確定如何實(shí)施外籍員工社會保險(xiǎn)豁免 。許多城市沒有與此相關(guān)的地方法規(guī) ， 尤其是在二三線城市 。”
Heelaborates: “Cases exist where city-level regulation forinsurance exemption is not at hand from the local bureau. In suchcases, if a business makes the decision not to make social insurancepayments for their foreign staff, they may be challenged by thebureau for non-compliance during a later insurance inspection.”
他詳細(xì)闡述道：“在一些情況下，地方局沒有制定市級的保險(xiǎn)豁免規(guī)定 。在這種情況下，如果企業(yè)決定不為其外籍員工支付社會保險(xiǎn) ， 他們可能會在隨后的保險(xiǎn)檢查中因不遵守規(guī)定而受到局方的質(zhì)疑 。”
Davidalso highlights a key grievance that emerges in this area in the caseof Shanghai.
戴維還以上海為例，強(qiáng)調(diào)了在這一領(lǐng)域出現(xiàn)的一個(gè)關(guān)鍵的不滿 。
“Bylocal rule, female foreign employees are not required to contributeto maternity insurance in Shanghai, which can cause some disagreementbetween the employer and the employee. In case the foreign femalestaff needs to take maternity leave, the local social insurancebureau will not cover the payroll and relevant costs for the staffduring the leave.”
"根據(jù)當(dāng)?shù)匾?guī)定，女性外籍員工不需要在上海繳納生育保險(xiǎn)，這會引起雇主和雇員之間的一些分歧 。如果外籍女性員工需要休產(chǎn)假 ， 當(dāng)?shù)厣绫＞謱⒉粸閱T工支付產(chǎn)假期間的工資和相關(guān)費(fèi)用 。
“However,from the employer’s perspective, they seem to have no legalobligation to compensate the cost themselves either. Thus, theemployer should reach an agreement prior to employing the staff todefine the future obligations and responsibilities to avoid labordisputes on this issue.”
然而，從雇主的角度來看，他們似乎也沒有法律義務(wù)補(bǔ)償自己的成本 。因此，雇主應(yīng)在雇傭員工之前達(dá)成一致意見 ， 以確定未來的義務(wù)和責(zé)任，避免在這個(gè)問題上發(fā)生勞動爭議 。
Finally,companies should note that failure to pay social insurance premiumswhen not in receipt of explicit consent from the local socialinsurance bureau bears an inherent risk.
最后，企業(yè)應(yīng)注意在未得到當(dāng)?shù)厣鐣ｋU(xiǎn)局明確同意的情況下不繳納社會保險(xiǎn)費(fèi)的行為具有內(nèi)在風(fēng)險(xiǎn) 。
Therefore,it is essential to consult both the local social insurance bureau, aswell as relevant staff at the local labor bureau before taking anyunilateral measures.
因此，在采取任何單邊措施之前，既要咨詢當(dāng)?shù)厣鐣ｋU(xiǎn)局，也要咨詢當(dāng)?shù)貏趧泳值南嚓P(guān)工作人員 。
Additionally,seeking the help of an advisor is highly recommended. If appropriateprecautions are taken, these agreements can be beneficial tools forenterprises employing foreign staff in China.
【中國的社會保險(xiǎn)：對外國人的一些豁免】此外，強(qiáng)烈建議尋求顧問的幫助 。如果采取適當(dāng)?shù)念A(yù)防措施 ， 這些協(xié)議可以成為在中國雇用外籍員工的企業(yè)的有益工具 。
