Social insurance exemption for foreigners can be a valuable asset for employers and foreign employees to save on unnecessary costs. However, many companies hiring eligible employees are not aware of the benefits available to them, while those who do are often unsure as to how to go about applying.
外国人的社会保险豁免对雇主和外国雇员来说是一笔宝贵的财富，可以节省不必要的成本。然而，许多雇佣符合条件的员工的公司并不知道他们可以获得的福利，而那些知道的公司往往不确定如何申请。
China’s social security system consists of five different types of insurance, plus one mandatory housing fund. The five “insurances” are pension, medical, unemployment, work-related injury, and maternity insurances.
中国的社会保障体系包括五种不同类型的保险，以及一项强制性住房公积金。这五项“保险”是养老保险、医疗保险、失业保险、工伤保险和生育保险。
The premiums for pension, medical, unemployment insurance, and mandatory housing found are jointly contributed to by the employer and employee, while the premiums for work-related injury and maternity insurance are solely contributed to by the employer.
养老保险费、医疗保险费、失业保险费和强制性住房保险费由用人单位和劳动者共同缴纳，工伤保险费和生育保险费由雇主单独缴纳。
While regional authorities manage the social insurance system – not all regional governments have enacted the implementation rules for China’s international social security agreements.
展开全文
虽然地区当局管理着社会保险体系，但并非所有地区政府都制定了中国国际社会保障协议的实施规则。
China has signed social security agreements with 12 countries, but only 11 such agreements have been implemented. Currently, expatriates from Germany, South Korea, Denmark, Canada, Finland, Switzerland, the Netherlands, Spain, Luxembourg, Japan, and Serbia are eligible for social security exemptions across China.
中国已经与12个国家签署了社会保障协议，但只有11个国家实施了此类协议。目前，来自德国、韩国、丹麦、加拿大、芬兰、瑞士、荷兰、西班牙、卢森堡、日本和塞尔维亚的外籍人士有资格在中国各地享受社会保障豁免。
In this article, we look at who is eligible for exemption and how to apply.
在这篇文章中，我们将探讨谁有资格获得豁免以及如何申请。
Social insurance in China
中国的社会保险
The Ministry of Human Resources and Social Security requires foreign employees working in China to participate in its social insurance scheme as detailed in the Interim Measures for the Participation in Social Insurance of Foreigners Employed in China, 2011.
人力资源和社会保障部要求在中国工作的外国雇员参加其社会保险计划，详见《2011年在中国就业的外国人参加社会保险暂行办法》。
According to Chinese labor law, any foreigner employed by a legally registered entity in China or any foreigner dispatched to a registered branch or representative office of a foreign company – must participate in basic pension insurance for employees, basic medical insurance for employees, work injury insurance, unemployment insurance, and maternity insurance.
根据中国劳动法，任何受雇于在中国合法注册的实体的外国人，或任何被派遣到外国公司注册分公司或代表处的外国人，都必须参加员工基本养老保险、员工基本医疗保险、工伤保险、失业保险和生育保险。
However, since social insurance is managed at a regional level, a range of inconsistencies exist among cities. As a result, most major cities have implemented their respective requirements for foreign employees.
然而，由于社会保险是在地区一级管理的，因此城市之间存在一系列不一致之处。因此，大多数大城市都实施了各自对外籍员工的要求。
For example, in cities such as Beijing, Tianjin, Shenzhen, and Nanjing, among many others, social insurance payments are compulsory for foreign employees – who are treated in the same way as domestic workers. On the other hand, Shanghai does not currently require foreign employees to contribute towards social insurance.
例如，在北京、天津、深圳和南京等城市，外籍员工必须缴纳社会保险，他们的待遇与家政工人相同。另一方面，上海目前不要求外籍员工缴纳社会保险。
Since all regional authorities have not implemented rules in accordance with international social security agreements – which increases the difficulty in obtaining exemptions – employees from countries that have agreements with China are eligible for social insurance exemptions.
由于所有地区当局都没有根据国际社会保障协议实施规则，这增加了获得豁免的难度，因此来自与中国有协议的国家的员工有资格获得社会保险豁免。
To date, 11 such agreements have been implemented between China, and the following countries: Germany, Korea, Denmark, Canada, Finland, Switzerland, the Netherlands, Spain, Luxembourg, Japan, and Serbia.
迄今为止，中国与以下国家已经实施了11项此类协议：德国、韩国、丹麦、加拿大、芬兰、瑞士、荷兰、西班牙、卢森堡、日本和塞尔维亚。
China has also signed agreements with France and Serbia; these agreements are not yet in effect.
中国还与法国和塞尔维亚签署了协议；这些协议尚未生效。
Applicable countries
适用国家/地区
All existing agreements define the groups of employees eligible for exemption and lay out the categories of social insurance for which employees are exempt from paying.
所有现有协议都定义了有资格获得豁免的员工群体，并规定了员工免于支付的社会保险类别。
In turn, Chinese employees sent to the participating country will also be exempt from making the relevant social insurance contributions there.
反过来，被派往参与国的中国雇员也将免于在那里缴纳相关的社会保险费。
Social insurance exemptions are only available to a defined group of labor categories, and not to all foreign employees.
社会保险豁免仅适用于特定的一组劳动类别，而不适用于所有外国雇员。
The 11 bilateral agreements with China for social insurance payment exemptions that have been implemented are shown in the table below.
已实施的与中国的11项社会保险支付豁免双边协议如下表所示。
For example, the China-Japan social insurance agreement, which took effect September 1, 2019, will exempt Japanese nationals from China’s basic pension contribution as well as exempt Chinese nationals from Japan’s National Pension and Employees’ Pension Insurance.
例如，2019年9月1日生效的《中日社会保险协定》将免除日本国民的基本养老金缴款，并免除中国国民的国民养老金和雇员养老保险。
It will apply to dispatched personnel, employees on board ships and aircraft, civil servants, and diplomatic and consular personnel of each side.
它将适用于派遣人员、船上和飞机上的雇员、公务员以及双方的外交和领事人员。
As to the agreement with France, which is not yet effective, details including the implementation date and range of exemptions will be announced – once each country completes their respective domestic legal procedures.
至于尚未生效的与法国的协议，一旦每个国家完成各自的国内法律程序，将公布包括实施日期和豁免范围在内的细节。
Basic process for applying for premium exemptions
申请保费豁免的基本流程
Exemption does not apply automatically, and companies with foreign employees are required to apply to related bureaus for exemption.
豁免并不自动适用，拥有外国员工的公司需要向相关局申请豁免。
Though the process of applying for insurance premium exemptions varies across regions, and according to the specific agreement under which it is performed, it follows a standard formula.
尽管申请保险费豁免的过程因地区而异，但根据具体的协议，它遵循一个标准公式。
The entity that employs the foreign employee in China must submit original certification of insurance issued by a relevant entity in the country of origin to the local Chinese social insurance bureau.
在中国雇用外国雇员的单位必须向当地中国社会保险局提交原籍国相关单位出具的保险证明原件。
This will then be verified, and a copy will be held on record. Following verification of this documentation, and possible further verification and certification, the employee in question will be exempt from the relevant social insurance payments.
然后将对此进行验证，并将一份副本记录在案。在对该文件进行验证以及可能的进一步验证和认证后，相关员工将免于缴纳相关社会保险。
The time limit of the exemption period may vary.
豁免期的期限可能会有所不同。
For employees from the Netherlands, for example, the maximum length of the exemption period is five years. If the dispatch period is more than five years, the time limit for exemption will not be extended for more than one year.
例如，对于来自荷兰的员工，豁免期最长为五年。如果派遣期限超过五年，豁免期限将不会延长超过一年。
Difficulties of implementation
实施难度
While social insurance exemption agreements offer cost benefits to enterprises based in China, businesses should act in caution regarding how they go about availing them.
虽然社会保险豁免协议为中国企业提供成本效益，但企业在如何利用这些协议时应谨慎行事。
Although bilateral agreements for exemption are made at a national level, regional governments must implement the system locally.
尽管双边豁免协议是在国家层面制定的，但地区政府必须在当地实施该制度。
This invariably results in inconsistencies and varying levels of implementation at a local level, complicating the process for companies and foreign employees.
这必然导致地方一级的执行不一致和程度不同，使公司和外国员工的流程复杂化。
David Niu, Senior Manager of Human Resources Administration and Payroll Services at Dezan Shira & Associates, explains: “Officers in social insurance bureaus are often unsure about how to implement foreign employee social insurance exemptions. Many cities have no local regulations relating to this topic, especially in second and third-tier cities.”
协力商业顾问公司人力资源管理和工资服务高级经理David Niu解释道：“社会保险局的官员通常不确定如何实施外籍员工社会保险豁免。许多城市没有与此相关的地方法规，尤其是在二三线城市。”
He elaborates: “Cases exist where city-level regulation for insurance exemption is not at hand from the local bureau. In such cases, if a business makes the decision not to make social insurance payments for their foreign staff, they may be challenged by the bureau for non-compliance during a later insurance inspection.”
他详细阐述道：“在一些情况下，地方局没有制定市级的保险豁免规定。在这种情况下，如果企业决定不为其外籍员工支付社会保险，他们可能会在随后的保险检查中因不遵守规定而受到局方的质疑。”
David also highlights a key grievance that emerges in this area in the case of Shanghai.
戴维还以上海为例，强调了在这一领域出现的一个关键的不满。
“By local rule, female foreign employees are not required to contribute to maternity insurance in Shanghai, which can cause some disagreement between the employer and the employee. In case the foreign female staff needs to take maternity leave, the local social insurance bureau will not cover the payroll and relevant costs for the staff during the leave.”
"根据当地规定，女性外籍员工不需要在上海缴纳生育保险，这会引起雇主和雇员之间的一些分歧。如果外籍女性员工需要休产假，当地社保局将不为员工支付产假期间的工资和相关费用。
“However, from the employer’s perspective, they seem to have no legal obligation to compensate the cost themselves either. Thus, the employer should reach an agreement prior to employing the staff to define the future obligations and responsibilities to avoid labor disputes on this issue.”
然而，从雇主的角度来看，他们似乎也没有法律义务补偿自己的成本。因此，雇主应在雇佣员工之前达成一致意见，以确定未来的义务和责任，避免在这个问题上发生劳动争议。
Finally, companies should note that failure to pay social insurance premiums when not in receipt of explicit consent from the local social insurance bureau bears an inherent risk.
最后，企业应注意在未得到当地社会保险局明确同意的情况下不缴纳社会保险费的行为具有内在风险。
Therefore, it is essential to consult both the local social insurance bureau, as well as relevant staff at the local labor bureau before taking any unilateral measures.
因此，在采取任何单边措施之前，既要咨询当地社会保险局，也要咨询当地劳动局的相关工作人员。
Additionally, seeking the help of an advisor is highly recommended. If appropriate precautions are taken, these agreements can be beneficial tools for enterprises employing foreign staff in China.
此外，强烈建议寻求顾问的帮助。如果采取适当的预防措施，这些协议可以成为在中国雇用外籍员工的企业的有益工具。
