Table of Contents:
1. Employment （No notification at the moment）
2. Social Insurance and Housing Fund
2.1 Guangzhou Pension Insurance Payment Base Upper Limit and Lower Limit are Adjusted
2.2 Guangzhou Medical Insurance Sporadic Reimbursement will be Put into Employee’s Medical Insurance Card
2.3 Guangzhou Housing Fund Administration Center Announced Circular on Housing Fund Payment and Adjustment of 2010
2.4 New Housing Fund System of China Construction Bank will be launched in July
3. Frequently Used Certificates 
3.1 Guangzhou Latest Regulation on Applying for Chinese Visa for Foreigners
4. Tax Policy
4.1 The State Tax Administration Bureau Announced Circular on Further Strengthening Management and Collection on Individual Income Tax of High-income Earners
5. Others
5.1Remind: During June to October every year, Guangdong enterprises should pay high-temperature allowances to employees working in high-temperature environment.
5.2 The lower limit salary in Shenzhen will be increased since July 1 2010.

Contents:
2.1 Guangzhou Pension Insurance Payment Base Upper Limit and Lower Limit are Adjusted.
According to latest news from Guangzhou local tax authority, since July 1 2010, Pension Insurance payment base lower limit should be RMB1655, equivalent to 60% of RMB 2759, which was 2008 on-job employees average monthly salary covering the whole province; upper limit should be RMB8277, equivalent to 300% of 2759.Other insurance payment bases are the same as before. It will be adjusted again when the upper limit and lower limit of Social Insurance payment base are announced. For more information please note notice sent from CIIC.

2.2 Guangzhou Medical Insurance Sporadic Reimbursement will be Put into Employee’s Medical Insurance Card
According to Guangzhou Medical Insurance Bureau’s notice, since June 2010, sporadic reimbursement for medical insurance will be put into employee’s medical insurance card instead of debit card of Everbright Bank. Employee can withdraw the reimbursement from the bank which his/her medical insurance subject to. However employee can not withdraw other medical insurance benefits except the sporadic reimbursement by that way.

2.3 Guangzhou Housing Fund Administration Center Announced Circular on Housing Fund Payment and Adjustment of 2010
Recently Guangzhou Housing Fund Administration Center announced 2010 new payment base for Housing Fund in Guangzhou. Points of the policy are as follows:
(1)The upper limit of 2010 Guangzhou Housing Fund monthly payment base is 5 times of 2008 Guangzhou social employee’s average monthly salary, that is RMB 3780 multiplied by 5, equivalent to RMB18900. ( As 2009 employee’s average monthly salary has not been announced yet, so it’s subject to 2008 statistics. When 2009 employee’s average monthly salary is announced, the upper limit for Housing Fund monthly payment base will be adjusted accordingly.)
(2)In principle enterprise contribution and individual contribution to Housing Fund should be 5% to 20%, with upper limit 20% for enterprise and individual respectively.
(3)If payment base is higher than three times of Guangzhou social employees’ average monthly salary of the previous year (RMB3780 multiplied by 3, equivalent to RMB11340) or if enterprise or individual monthly contribution rate exceeds 12%, the exceeding part shall be combined with that month’s salary to calculate individual income tax.
(4)Each enterprise should only choose one payment rate within the stipulated scope. Individual payment rate and payment base should be equal to or higher than enterprise payment rate and payment base respectively. The minimum calculation unit for enterprise payment amount and individual payment amount should be yuan.
(5)For employees newly joined in work after Jan.1 2010, they should pay for Housing Fund since the second working month, with the salary of the second month as Housing Fund payment base.
(6)For employees transferred in work after Jan.1 2010, they should pay for Housing Fund since the transferring month, with the salary of the transferring month as Housing Fund payment base.
For more information please visit http://www.ciicgz.com/lawinfo.aspx?id=1244 and relevant notice sent by CIIC.

2.4 New Housing Fund System of China Construction Bank will be launched in July
During July 1 to July 11, new Housing Fund system of China Construction Bank will be launched and debugged. At that time China Construction Bank will cease to transact relevant Housing Fund services. Since July 12 2010, China Construction Bank will lunch new Housing Fund system and resume relevant Housing Fund services.

3.1 Guangzhou Latest Regulation on Applying for Chinese Visa for Foreigners
Since June 2, 2010, if foreigners have to apply for Chinese working visa, tourist visa or business visa in Guangzhou, they should firstly lodge in the On-line Visa Pre-application System of Guangzhou (http://61.144.19.120/ELSPafv/), register the required items before submitting materials.

4.1 The State Tax Administration Bureau Announced Circular on Further Strengthening Management and Collection on Individual Income Tax of High-income Earners
The State Tax Administration Bureau announced Circular on Further Strengthening Management and Collection on Individual Income Tax of High-income Earners on June 2010. Relevant policy points are as follows:
(1)Each local tax authority should research individual income tax sources in earnest, establish data base of high-income earners.
(2)Taxpayers with annual income over RMB120,000 should be further urged to pay and declare tax.
(3)Collection and management on income from transfer of property should be strengthened, including income from transfer of restricted shares, income from transfer of stock right, income from transfer of personal estate, and income from auction.
(4)It should be actively coordinated and cooperated with public security entry and exit management department, bank, and foreign currency management department, establish foreigner’s personal file, know salary standard of people sent from different country, especially strengthen management on the income from domestic China but paid by oversea organization.
For more information please visit: http://www.ciicgz.com/lawinfo.aspx?id=1245

5.1 Remind: During June to October every year, Guangdong enterprises should pay high-temperature allowances to employees working in high-temperature environment.
According to Circular on Announcing High Temperature Allowance Standard of Guangdong Province promulgated and implemented on September 2007 and Opinion on Releasing High-Temperature Allowances to Personnel Work in Non-High-Temperature Environment, enterprise should release high temperature allowance to employees working in high-temperature environment on June, July, August, September, and October every year. The fees needed should be listed in the cost of the enterprise. The releasing standard of high temperature allowance is RMB150 per person per month for employees work outdoor or in high-temperature environment.  Regarding whether to release and how to release high-temperature allowances to employees working in non-high-temperature environment, employers can equally consult with employees according to the above said document and the actual situation of the unit.

5.2 The lower limit salary in Shenzhen will be increased since July 1 2010.
Since July 1 2010, the lower limit salary in Shenzhen will be adjusted from RMB 1000/month in SAR and RMB 900/month outside SAR to RMB1100/month covering the whole city.