Employer Policy Requirements
Employers shall establish and improve internal policies to ensure employees’ entitlement to labor rights and performance of labor obligations. Employers shall follow certain democratic procedures to formulate or revise internal policies regarding matters that directly concern vital interests of employees. But the legislation is silent on required content of such internal policies.
Employee Training Requirements
Where employees may be exposed to occupational hazards, employers shall carry out occupational health training before and during employment and guide employees to use occupational disease protection equipment correctly. In the food producing industry, employers are obligated to provide food safety training to their employees.
Employment Agreement Requirements
Employers are obligated to execute written employment agreement with full-time employees within one month since such employees start to work, failing which the employers may be subject to paying compensation to the employees in a punitive nature.
Social Insurance and Housing Fund Requirements
Employers and employees shall both contribute for the social insurance and housing reserve fund. Specifically, employers are obligated to withhold employees’ portion of contribution from salary, file and pay the said on behalf of employees in addition to employers making their own portion of contribution.
Individual Income Tax Requirements
An employee’s salary is subject to payment of individual income tax. The employers are obligated to withhold individual income tax payment from the employee’s salary and pay the said to tax authority on behalf of the employee.
Work Permit and Residence Permit Requirements
Where non-PRC employees are hired, the employers shall use their reasonable efforts to assist with the employee’s application for work Permit and residence Permit.
Disabled Fund Contribution Requirements
Employers are obligated to hire a certain percentage (ranging from 1% to 2%) of disabled employees.