CIICGZ HR Information Briefing
June, 2009
Table of Contents:
1. Employment
1.1 Notification on Professional Technique Qualification Accreditation of 2009
2. Social Insurance and Housing Fund
2.1 Guangzhou Social Insurance of Pension, Unemployment and Industrial Injury will be unified in planning in municipal level since July 1st 2009.
2.2 Guangzhou will carry out ¡°Unified Plan of General Outpatient¡±
3. Frequently used certificate (No notification for the moment)
4. Tax Policy
4.1 Notification on Adjusting Individual Income Tax Deduction Standard for Housing Fund of 2009
4.2 Tax issues on business trip boarding allowances
5. Others (No notification for the moment)
Contents:
1.1 Notice on Professional Technique Qualification Accreditation of 2009
In accordance with Circular on Carrying out Professional Technique Qualification Accreditation Work of 2009 issued by Personnel Department of Guangdong Province, Professional Technique Qualification Accreditation of 2009 is going to start, with the main contents as follows:
1. The Provincial High-level Professional Technique Qualification Accreditation Commission, Intermediate and Junior-level Professional Technique Qualification Accreditation Commission will accept the application materials for accreditation from August 16 to September 15.
2. All the application materials shall be submitted until August 31st.
3. The new-edition Form for Professional Technique Qualification Accreditation will start to be used since 2009.
Relevant documents refer to: http://www.ciicgz.com/lawinfo.aspx?id=933
2.1 Guangzhou Social Insurance of Pension, Unemployment and Industrial Injury will be unified in planning in municipal level since July 1st 2009
In accordance with Circular on Publishing Implementation Opinions on Municipally Planning Guangzhou Social Insurance of Pension, Unemployment and Industrial Injury, since July 1st 2009, the Social Insurance of Pension, Unemployment and Industrial Injury of Guangzhou City, including the municipal level, Yuexiu District, Haizhu District, Liwan District, Tianhe District, Baiyun District, Huangpu District, Nansha District, Luogang District, and four independent planning districts as Panyu District, Huadu District, Zengcheng District and Conghua District, will be unified as Guangzhou municipal planning area. Each district will gradually carry out unified policy, unified operation, unified management system and unified business operation by stages.
Besides, the minimum payment base of Unemployment Insurance and Industrial Injury Insurance of 2009 is confirmed as the minimum salary standard of Guangzhou, which is RMB 860.
Relevant documents refer to: http://www.ciicgz.com/lawinfo.aspx?id=931
2.2 Guangzhou will carry out ¡°Unified Plan of General Outpatient¡±
In accordance with Circular on Publishing Unified Planning Measures for General Outpatient Medical Fees of Guangzhou Urban Basic Medical Insurance (Trial),people who have participated in basic medical insurance for urban employees of this city, medical insurance for urban personnel of flexible employment, and basic medical insurance for out-of-town employees, can participate in Guangzhou ¡°Unified Plan of General Outpatient¡±. The insured can reimburse pro rata if they go to outpatient or emergency clinic outside of given outpatient items or chronic outpatient of appointed hospital. The maximum reimbursement fee is RMB 300 per person per month.
Specific payment method and relevant documents refer to: http://www.ciicgz.com/lawinfo.aspx?id=935
4.1 Notification on Adjusting Individual Income Tax Deduction Standard for Housing Fund of 2009
According to Circular on Individual Income Tax Deduction Standard for Housing Fund of 2009 issued by Guangzhou Local Tax Bureau, which stipulates ¡°the average monthly salary deposit base for Housing Fund for employer and employee should not exceed three times of employees¡¯ average monthly salary of previous year publicized by Guangzhou Statistic Department¡±, and ¡°Afterwards the deduction limit standard of deposit year should be adjusted to three times of Guangzhou employees¡¯ average monthly salary of previous year publicized by Guangzhou Statistics Department¡±, and combining with 2008 Guangzhou employees¡¯ average monthly salary publicized by Guangzhou Statistics Department, which was RMB3780, it¡¯s calculated that during 2009 Guangzhou Housing Fund Year (from July 1st 2009 to June 30th 2010), employer and employee can deduct RMB 11340 per month at maximum for Housing Fund from Individual Taxable Income.
4.2 Tax issues on business trip boarding allowances
According to Circular on Publishing Directions on Several Taxation Business of Individual Income Tax, since January 1, 2009, the state organs, enterprises, public institutions, social group and private-owned non-enterprise shall comply with the stipulations in Circular on Publishing Travelling Allowances Management Measures for Provincial Party and Government Organizations and Public Institutions. Employees shall be paid RMB50 per person per day as business trip boarding allowances and these allowances are apart from individual salary income. For the business trip boarding allowances which exceed RMB 50 per person per day, the exceeding part should be considered as employee¡¯s salary income and levied individual income tax. Point 7 of Circular on Levying Individual Income Tax on Individual Labor Remuneration issued by Guangzhou Local Tax Bureau shall be annulled simultaneously.
Relevant documents refer to: http://www.ciicgz.com/lawinfo.aspx?id=936
|
