List of Mutual Exemption Agreement between China and Other Countries
On May 19, 2017, China and Spain formally signed the "Social Security Agreement between the People's Republic of China and the Kingdom of Spain" (hereinafter referred to as the "Agreement"). On the same day, the Ministry of Human Resources and Social Security of China and the Ministry of Employment and Social Security of Spain signed the "Administrative Agreement on the Implementation of the Social Security Agreement between the People's Republic of China and the Kingdom of Spain" (hereinafter referred to as the "Administrative Agreement"). The two sides agreed that the Agreement and the Administrative Agreement entered into force on March 20, 2018. Since then, China has signed agreements on social insurance with Spain, the Netherlands, Switzerland, Finland, Canada, Denmark, South Korea and Germany.
According to the agreement signed between China and the above-mentioned eight countries, this article will arrange the scope of exemption between China and the eight countries.
Office of the Ministry of Human Resources and Social Security, Notice on the Implementation of the China-Spain Social Security Agreement, People's Social Welfare Department [2018] No. 7
China is a basic pension insurance for employees and unemployment insurance;
Spain is a contributory pension for employees in the social security system, which does not include work-related injuries and occupational disease insurance; unemployment insurance contributions and treatment for employees.
1. Dispatching personnel. Refers to an employer employed on a territory in China that is employed by an employer in the employment relationship to work for that employer.
(The above-mentioned personnel, the maximum time for the application for exemption from payment is up to 72 calendar months. If the dispatch period exceeds 72 calendar months, it can be extended with the consent of the competent authorities of the two countries and the agencies.)
2. Personnel employed on nautical vessels. Refers to persons employed on nautical vessels flying the Chinese flag, and persons employed on nautical vessels flying the Spanish flag, usually on Chinese territory.
3. Personnel employed on board the aircraft. Refers to the manager or crew member of the aircraft whose headquarters is employed in China.
4. Diplomatic and consular agencies and public servants. The personnel of the diplomatic and consular agencies refer to the relevant persons defined in the Vienna Convention on Diplomatic Relations and the Vienna Convention on Consular Relations. Public servants refer to Chinese government civil servants who are engaged in official activities on Spanish territory and those employed by other public institutions in China.
5. Exceptions. The competent authorities or agencies of China and the West may agree to treat Articles 6 to 9 of the Agreement as an exception to the circumstances of a particular person or group of people, provided that the persons involved are subject to the laws of any country in both China and the West.
The above applies to the Chinese party who is responsible for paying relevant social insurance premiums in Spain. The conditions applicable to the exemption of social insurance premiums paid in China from the applicable personnel of the Chinese side are similar.
Notice of the General Office of the Ministry of Human Resources and Social Security on Implementing the China-Canada Social Security Agreement
China is the basic endowment insurance for employees and the basic endowment insurance for urban and rural residents;
Canada is the Old Age Security Act and the regulations made there, the Canadian Pension Plan and the regulations made thereunder.
1. Dispatch personnel. Refers to an employer employed on a territory of China that is governed by Chinese law and is employed by its employer to work on Canadian territory during employment.
(The above-mentioned personnel, the maximum time for the application for exemption from payment is up to 72 calendar months. If the dispatch period exceeds 72 calendar months, it can be extended with the consent of the competent authorities of the two countries and the agencies.)
2. Self-employed personnel. Refers to people who live on Chinese territory and work for themselves in the territory of Canada or Canada.
3. Employees on ships and aircraft.
4. Government employees. Refers to persons who are subject to Chinese law and are employed by the central, local government, and other public agencies and are assigned to work on Canadian territory.
5. Exceptions. The competent authorities of the two countries may make exceptions to the application of Articles 5 to 8 of the Agreement to any individual or group of people, provided that the persons involved are subject to the laws of any country in China and Canada.
The above applies to the Chinese party who is exempt from paying relevant social insurance premiums. The Canadian party applies the same conditions for exempting those who pay social insurance premiums in China from the applicable Chinese personnel.
Notice of the General Office of the Ministry of Human Resources and Social Security on Implementing the Sino-Finnish Social Security Agreement
China is a basic pension insurance and unemployment insurance for employees;
Finnish age, disability and survivors’ annuities and unemployment insurance under income-related annuity plans
1. Dispatching personnel. Refers to an employer employed by an employer who has a place of business on Chinese territory and who is employed by the employer on the territory of Finland to work for the employer.
2. Self-employed personnel. Refers to persons who are subject to Chinese law and usually work on Chinese territory and temporarily engage in self-employment on Finnish territory.
(Send personnel and self-employed persons for the first time to apply for exemption from payment for a maximum of 5 years; if the dispatching period of dispatched personnel or the self-employment period of self-employed persons exceeds 5 years, with the consent of the competent authorities or agencies of China and Finland, Extend it.)
3. Employees on nautical ships. Refers to persons employed on nautical vessels flying the Chinese flag and those who normally reside on Chinese territory and are dispatched by Chinese employers to nautical vessels flying the Finnish flag.
4. Flight personnel employed on aircraft. Refers to the personnel employed by the company in China.
5. Diplomacy, consular staff and civil servants.
6. Exceptions. The competent authorities or agencies of China and Finland may agree to treat Articles 6 to 9 of the Agreement as an exception based on the circumstances of a specific person or group of people, provided that the persons involved are subject to the laws of any country in China and Finland.
The above is the application of the Chinese party to exempt the relevant social insurance premiums paid in Finland. The conditions for the Finnish party to waive the payment of social insurance premiums in China are similar to those of the Chinese applicable personnel.
Notice of the General Office of the Ministry of Human Resources and Social Security on Implementing the Swiss Social Security Agreement in China
China is the basic endowment insurance for employees, basic endowment insurance for urban and rural residents, and unemployment insurance;
Switzerland is insurance for the aged and survivors and disability insurance. According to Swiss law, employees who apply or are exempt from Swiss pension and survivor insurance and disability insurance will automatically apply or waive Swiss unemployment insurance.
1. Dispatching personnel. Refers to an employer employed on a territory in China that is employed by an employer in Switzerland to work for that employer.
(The above-mentioned personnel, the maximum time for the application for exemption from payment is up to 6 years. If the dispatch period is more than 6 years, it can be extended with the consent of the competent authorities of China and Sweden.)
2. Employees on nautical ships. Refers to persons employed on nautical vessels flying the Chinese flag and those who normally reside on Chinese territory and are dispatched by Chinese employers to nautical vessels flying the Swiss flag.
3. Employees on the aircraft. Refers to the management or crew members of the employed company headquarters in China.
4. Diplomatic and consular staff.
5. Employed by government or public service agencies. Refers to a person employed by a central or local government or other public service agency in China who is assigned to the Swiss territory by his employer in accordance with his employment relationship.
6. Accompanying family members. The spouses and children accompanying and co-residents of the above-mentioned Class 1-5 persons are also exempt from paying the relevant social insurance premiums in Switzerland, provided that their spouses and children are not employed or self-employed on the Swiss territory and should participate in urban and rural areas in China. Basic pension insurance for residents.
7. Exceptions. The competent authorities of China and Sweden may agree to make exceptions to the application of Articles 3 to 7 of the Agreement in accordance with the circumstances of a specific person or group of people, provided that the persons involved are subject to the laws of any country in China and Sweden.
The above-mentioned personnel are those who are exempt from paying relevant social insurance premiums in Switzerland. The conditions for the use of Swiss-supplied persons who pay social insurance premiums in China are similar to those of Chinese applicable personnel.
Office of the Ministry of Human Resources and Social Security Notice on the Implementation of the China-Netherlands Social Security Agreement
China is a basic pension insurance for employees and unemployment insurance;
The Netherlands is pension insurance, unemployment insurance and survivors.
1. Send staff. Refers to an employer who is governed by Chinese law and employed by an employer who has a place of business on the Chinese territory and conducts business normally, and who has worked directly on the Chinese territory for at least one month before the dispatch.
(The above-mentioned personnel shall apply for the exemption from payment for a maximum of 5 years. If the dispatch period exceeds 5 years, they may be extended with the consent of the competent authorities of the Chinese and Dutch authorities or the handling agencies, and the extension period shall not exceed one year.)
2. Seafarers. Refers to persons employed on nautical vessels flying the Chinese flag and those who normally reside on Chinese territory and are dispatched by Chinese employers to nautical vessels flying the Dutch flag.
3. Aircraft employees. Refers to the crew of the employer whose main place of business is in China.
4. Public servants, diplomatic and consular staff. The staff of the diplomatic and consular agencies refer to the relevant persons defined in the Vienna Convention on Diplomatic Relations, as defined in the Vienna Convention on Consular Relations. Public servants refer to civil servants sent by China to the territory of the Netherlands.
5. Accompanying family members. The accompanying spouses and children of the above categories 1 and 4 are also exempt from paying the relevant social insurance premiums in the Netherlands unless their spouse and children are employed or self-employed in the Dutch territory.
6. Exceptions. The competent authorities or agencies of the Chinese and Dutch countries may agree to treat exceptions to Articles 5 to 8 and Articles 2, 3 and 4 of the Agreement for specific persons or groups of persons, provided that Personnel are subject to the laws of any country in China and the Netherlands.
The above is for the Chinese to apply for exemption from paying relevant social insurance premiums in the Netherlands. The Dutch party applies the same conditions for exempting the relevant social insurance premiums paid in China from the applicable Chinese personnel.
Notice of the General Office of the Ministry of Human Resources and Social Security on Implementing the China-Denmark Social Security Agreement
People's Social Welfare Department [2014] No. 42
China is the basic endowment insurance for employees;
Denmark supplements pensions (ATP) for social pensions and labor markets
The Chinese side applies to those who are exempt from paying relevant social insurance premiums in Denmark:
1. Dispatching personnel. An employer employed by a employer on Chinese territory who is sent to the Danish territory to work for the employer.
2. Personnel employed on nautical vessels and aircraft. Refers to employees employed on nautical vessels flying the Chinese flag and employees who are usually residing on Chinese territory and sent to nautical vessels flying the Danish flag; managers employed on aircraft of corporate headquarters in China Or crew members.
3. Diplomatic and consular staff. Refers to the staff of the Chinese diplomatic and consular agencies in Denmark (referred to as diplomatic employees).
4. Government or public agency employees. Refers to persons employed by the Central Government of China, local governments, or other public institutions (referring to state agencies, institutions, and organizations that wholly or partially apply financial funds) to be sent to work in Denmark.
5. Chinese nationals employed on Danish territory and whose employment period is not more than 6 months, or are employed in training programs or educational programs and are not more than 18 months.
6. Exceptions. The competent authorities or agencies of the two countries may agree to make exceptions based on the application of a specific person or group of people, provided that the person involved has been insured in a country.
Danfang is exempt from those who pay relevant social insurance premiums in China.
1. Dispatching personnel. An employer employed in a Danish territory at the place of registration or office is temporarily sent by the employer to a Danish resident who works for the Chinese territory.
2. Diplomatic and consular staff. Refers to the Danish diplomatic and consular staff in China (referred to as diplomatic employees).
3. A government or public agency employee. Refers to persons employed by the Danish Central Government, local government or other public institutions to be assigned to work in China.
4. Family members. If the above-mentioned personnel are exempted from paying relevant social insurance premiums in China, the family members accompanying the personnel shall also waive the relevant social insurance premiums in accordance with the relevant provisions, unless the family members themselves are on Chinese territory. Employed or self-employed.
Other situations are similar to those of Chinese applicable personnel.
Notice of the General Office of the Ministry of Human Resources and Social Security on Implementing the China-South Korea Social Insurance Agreement and Protocol
People's Office issued [2012] No. 120
China is the basic endowment insurance for urban workers, new rural social endowment insurance, social pension insurance for urban residents, and unemployment insurance;
South Korea is a national pension, a government civil service annuity, a private school faculty employee annuity, and employment insurance.
1. Dispatching personnel. Refers to the domestic employees who have been dispatched to the company or organization (including the branch, subsidiary or branch of the unit) set up by the domestic enterprise and other units in Korea.
(The above-mentioned personnel can apply for exemption for the first time for a maximum of 60 calendar months. If necessary, the exemption period can be extended to 120 calendar months after approval. In special cases, the extension of the last exemption period is approved, the longest. No more than 36 calendar months.)
2. Short-term employment. It refers to a Chinese insured person who is employed by an employer in a business location in Korea and whose employment period is less than 5 years.
(The above-mentioned personnel exemption period is up to 60 calendar months.)
3. Self-employed and investors. Refers to the Chinese insured person who temporarily engages in self-employment activities in Korea and is legally registered to invest in a wholly foreign-owned or joint venture company and resides in Korea and serves in the wholly foreign-owned enterprise or joint venture.
4. Personnel employed on nautical vessels and aircraft. Refers to employees employed on nautical vessels flying the Chinese flag and employees who are usually resident on Chinese territory on nautical vessels whose flag is South Korea; managers employed by aircraft employed by Chinese companies on Chinese aircraft Or crew members.
5. Diplomatic and consular staff. Refers to the Chinese personnel employed by the Chinese diplomatic missions in Korea and their staff (referred to as diplomatic employees).
6. A government or public agency employee. Refers to persons employed by the Chinese central government, local government or other public institutions to be sent to work in South Korea.
The above is the application of the Chinese party to exempt the relevant social insurance premiums paid in Korea. The conditions for the Korean party to waive the payment of social insurance premiums in China are similar to those of the Chinese applicable personnel.
Notice on the implementation of the Sino-German Social Insurance Agreement
Labor and Social Affairs Department issued [2002] No. 2
Statutory pension insurance, unemployment insurance (German called "employment promotion") fee
1. The staff of the Chinese office, enterprises and other units stationed in the German office and the liaison office (referred to as dispatched personnel);
2. The staff of the Chinese subsidiaries, enterprises and institutions in the German subsidiaries (referred to as subsidiary personnel);
3. There are no employers in China (referred to as no employers);
[The first four types of personnel can apply for exemption for the first time for a maximum of 60 calendar months (the first category of personnel is automatically exempt from payment obligations during the first 48 calendar months of being sent to work in Germany, but still have to apply and hold the office Proof issued by the organization). If the work requires, the exemption period can be altogether after approval.
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