Table of Contents:
1. Employment
1.1 Remind£ºChinese Employees of Permanent Representative Offices of Foreign Enterprises Must Apply for Employee Employment Permit
2. Social Insurance and Housing Fund
2.1 Remind£ºNon-Guangzhou Urban Resident Employees Must Take Out Maternity Insurance
3. Frequently Used Certificates £¨No Notification for the Moment£©
4. Tax Policy
4.1 Ministry of Finance Issued Circular on Enterprises Strengthening Finance Management of Employee Benefits
5. Others
5.1 Ministry of Human Resources and Social Security and Other Ministries Jointly Issued Opinion on Strengthening Mediation Work on Labor and Personnel Disputes
Contents:
1.1 Remind£ºChinese Employees of Permanent Representative Offices of Foreign Enterprises Must Apply for Employee Employment Permit
According to Administration Regulations of Guangdong Province Governing Permanent Representative Offices of Foreign Enterprises Employing Chinese Employees, a document issued by People¡¯s Government of Guangdong Province, Employee Employment Permit is the legal certificate for Chinese employees working in Permanent Representative Offices of Foreign Enterprises. Foreign-related employers should firstly apply for Employee Employment Permit to Provincial Labor Administration Department before formally employing Chinese employees. The required materials for Employee Employment Permit are as follows:
£¨1£©Application Form for Employment Permit of Chinese Employees of Permanent Representative Offices of Foreign Enterprises;
£¨2£©Photocopy of the highest academic degree or technique qualification certificate of Chinese Employees;
£¨3£©Photocopy of ID card;
£¨4£© Photocopy of Registered Residence Booklet;
£¨5£©Photocopy of Labor Contract;
£¨6£©Political Examination Certificate issued by Archives Administration Authority; Chinese employees subject to rural residence should provide Certificate of Non-Criminal Record issued by public security authority of the employee¡¯s registered resident place.
2.1 Remind£ºNon-Guangzhou Urban Resident Employees Must Take Out Maternity Insurance
According to Circular on Non-Guangzhou Urban Resident Employees Taking out Maternity Insurance regarding Medical Care Expenses issued by Guangzhou Labor and Social Security Bureau in 2007, Non-Guangzhou urban resident employees have to take out Maternity Insurance compulsively. Guangzhou Local Tax Bureau will continue to enforce this document since being fully responsible for collecting Social Insurance premium on October 2009, which means all employees engaged in Guangzhou Social Insurance Overall Plan must take out Maternity Insurance.
Relevant documents refer to: http://www.ciicgz.com/lawinfo.aspx?id=1133
4.1 Ministry of Finance Issued Circular on Enterprises Strengthening Finance Management of Employee Benefits
According to the latest stipulation in Circular on Enterprises Strengthening Finance Management of Employee Benefits issued by Ministry of Finance on Nov.12, Enterprise employee benefits refer to benefits, treatment and expenses offered by enterprise to employee, except for employee¡¯s salary, bonus, allowances, subsidies included in total wage, employee¡¯s education expenses, Social Insurance premium and supplemental Pension Insurance premium(annuity), supplemental Medical Insurance premium, and Housing Fund, including certain cash subsidy and non-monetary collective benefits released to employee or paid to employee as follows:
£¨1£©Cash subsidies and non-monetary benefits released or paid for employee¡¯s medical care and life, including employee¡¯s nonlocal hospital expenses for work, medical care expenses for employee of such enterprises that have not yet enforced medical care overall plan, medical care subsidy for employee¡¯s direct relatives, employee¡¯s recuperating expenses, expenses subsidy for self-owned employee dining hall or lunch subsidy for employees without dining hall, heating fee or heatstroke prevention fee comply to the state¡¯s financial regulations.
£¨2£©Subsidy for employees to tide over living difficulty, or fund established and managed by enterprise and specialized in helping and relieving employees who are living in difficulty.
£¨3£©Other employee benefits caused according to regulation, including funeral subsidy, relief allowances, household allowances for employee to locate in other place, the-only-child allowance, travelling expenses for relative visit, and other expenses fit the definition of enterprise employee benefits but excludes in this circular¡¯s items.
In addition, as to the transportation, house, communication treatment which have been monetary reformed, the house allowance, transportation allowance or car allowance, communication allowance and festival subsidy, lunch expense subsidy released by month, all of which should be included in employee¡¯s total wage instead of employee benefits.
Relevant documents refer to: http://www.ciicgz.com/lawinfo.aspx?id=1132
5.1 Ministry of Human Resources and Social Security and Other Ministries Jointly Issued Opinion on Strengthening Mediation Work on Labor and Personnel Disputes
Recently Ministry of Human Resources and Social Security, Judicial Ministry, All-China Federation of Labor and China Association of Enterprise/China Entrepreneur Association jointly issued Opinion on Strengthening Mediation Work on Labor and Human Resources Dispute (hereinafter referred to as Opinion)in connection with deepening the reform of labor and personnel system, especially under current situation that labor relationship is influenced by international financial crisis, labor disputes cases rises, collective labor disputes grows and the difficulty to cope with it increases.
The Opinion emphasized that the policy of ¡°Prevention First, Grassroots First, and Mediation First¡± should be implemented; mediation organization for enterprise labor dispute should be set up and improved; prevention and mediation of disputes should be carried out; enterprise¡¯s ability to resolve disputes on its own should be enhanced; and also the emergency mediation and coordination system for emergent and collective labor and personnel disputes, which is led by Ministry of Human Resources and Social Security and joint by labor union, enterprise representative organization, and department in charge, should be set up and integrated. The Opinion lastly emphasized that administrative department of human Resources and social security, judicial administrative department, labor union and enterprise representative organization should make the most of their function advantages respectively, integrate resources and put the responsibility into practice, forming a coordinated and cooperated new pattern for labor and personnel disputes mediation.
Relevant documents refer to: http://www.ciicgz.com/lawinfo.aspx?id=1131
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