Employer of Record · Mainland China
China Employer of Record (EOR)
Hire in mainland China without setting up a company. A registered Chinese employer holds the contract, NNRoad runs payroll and HR, and you direct the work.
At a glance
Employing in China: key facts for 2026
National rules every China contract follows. Cities then set their own rates.
Mainland China national rules · Reviewed October 2026
All employment rules ↓Who does what
How China EOR works
A registered employer in China holds the contract. NNRoad runs the employer side; you direct the work.
| Task | NNRoad | You |
|---|---|---|
| Hiring | ||
| Choose the candidate and the offer | ||
| Labor contract and registrations | ||
| Every month | ||
| Daily tasks and performance | – | |
| Bonus, commission and allowances | ||
| Payroll, payslips and IIT | – | |
| Social insurance and housing fund | – | |
| Leave and expenses | ||
| Changes and exits | ||
| Salary changes and contract renewals | ||
| Notice, severance and final pay | ||
Your employee getsA Chinese labor contract, full social insurance, the housing fund and monthly payslips.
We review every case before we confirmChinese labor law looks at how the work is organised, so we agree the set-up before an offer goes out.
Hiring a foreign national? →Cost
What an EOR hire in China costs
The employment cost, set by salary and city, plus NNRoad's service fee. Your proposal shows every line.
NNRoad service fee · starting at
$150
per employee
per month
Your exact fee depends on full-time or part-time work, shared or full liability, and any add-on services.
Employment cost
Service
Know the salary already?See salary, contributions and tax for any city.
Open the cost calculator →Example layout. Your proposal shows the figures for your hire.
Your quote
Get a precise quote for your hire
Share the work city, job title, gross monthly salary, target start date and the candidate's nationality. We send a proposal within 3 business days of receiving all the details.
Get a quote for your China hire →By city
China EOR by city
Local rates, leave rules and costs for the cities where we hire most.
Shanghai上海Municipality
Minimum wage RMB 2,740Employer contributions from 30.7%
EOR in ShanghaiBeijing北京Municipality
Minimum wage RMB 2,540Employer contributions from 31.5%
EOR in BeijingGuangzhou广州Guangdong
Minimum wage RMB 2,680Employer contributions from 28.85%
EOR in GuangzhouShenzhen深圳Guangdong
Minimum wage RMB 2,700Employer contributions from 28.5%
EOR in Shenzhen
Why NNRoad
A team running EOR and payroll since 2005
Their team handles onboarding, payroll and ongoing employment administration efficiently, allowing our internal team to stay focused on the business.
Employment reference
Chinese employment law your EOR applies
Open any topic for the rules and their official source.
01Contracts and probation
- A written contract is required within one month of the start. After that, the employer owes double wages, for up to a year.
- With no written contract after a full year, employment is treated as open-ended.
- Probation can be set once per employee. Probation pay is at least 80% of the contract wage and never below the city minimum.
| Contract term | Longest probation |
|---|---|
| Under 3 months | None |
| 3 months to under 1 year | 1 month |
| 1 to under 3 years | 2 months |
| 3 years or more, or open-ended | 6 months |
02Working hours and overtime
- The standard is 8 hours a day and 40 a week, with at least one rest day.
- Overtime is normally capped at 1 hour a day, or 3 in special cases, and 36 hours a month.
- Flexible or comprehensive hour systems need labor authority approval.
03Leave and public holidays
| Total years of work | Annual leave |
|---|---|
| 1 to under 10 | 5 days |
| 10 to under 20 | 10 days |
| 20 or more | 15 days |
- Years of work count across all employers, so an experienced hire can have 10 or 15 days from year one.
- 13 paid public holidays a year since 1 January 2025.
- Maternity leave is at least 98 days; cities add their own maternity and paternity days, which the maternity allowance doesn't always cover.
- There's no fixed number of paid sick days. Employees have a protected medical treatment period, ordinarily 3 to 24 months, and sick pay can't fall below 80% of the local minimum wage.
Sources: Shanghai HRSS, annual leave · MOHRSS notice (2025) · Special Provisions on Female Employees, Art. 7 · Medical Period Provisions · Labour Law Opinions, Art. 59
04Social insurance and housing fund
| Contribution | Employer | Employee |
|---|---|---|
| Pension, medical, unemployment | Pays | Pays |
| Work injury, maternity | Pays | Nothing |
| Housing fund | Matches the employee | At least 5% |
- Each city sets its rates, contribution base and caps every year, so the base isn't always the same as gross pay.
- We apply your hire's city figures in the proposal and every payroll.
Sources: Social Insurance Law · Housing Provident Fund Regulations
05Individual income tax (IIT)
- Residents are domiciled in China, or spend 183 days or more there in a tax year.
- Residents deduct RMB 60,000 a year, plus their own contributions and special deductions.
- Tax is withheld monthly on a cumulative basis and paid by the 15th of the next month.
| Annual taxable income (RMB) | Rate |
|---|---|
| Up to 36,000 | 3% |
| 36,000 to 144,000 | 10% |
| 144,000 to 300,000 | 20% |
| 300,000 to 420,000 | 25% |
| 420,000 to 660,000 | 30% |
| 660,000 to 960,000 | 35% |
| Over 960,000 | 45% |
Sources: Individual Income Tax Law · SAT withholding measures
06Ending employment
- An employee can resign with 30 days' written notice, or 3 days in probation.
- An employer can end a contract only on grounds the law lists, some with 30 days' notice or a month's pay instead.
- Severance is one month's wage per year of service (half a month for under six months), with caps for high earners.
- Unlawful termination costs double. Pregnant employees and those on maternity leave or nursing can't be dismissed with notice or made redundant.
07Employee data
- HR data needed to manage employment under lawful workplace rules can be processed without consent.
- Sensitive data, such as ID and bank details, needs strict protection and, where required, separate consent.
- Sending data outside mainland China has its own conditions. We agree with you what headquarters receives.
Sources: Personal Information Protection Law · CAC Q&A (July 2026)
FAQs
China EOR: common questions
Can a foreign company hire in China without its own entity?
Yes. Your hire signs a labor contract with a registered employer in China, and we run payroll, social insurance and HR. You don't need a WFOE.
Who employs the person, and who manages the work?
The registered employer in our China EOR service holds the contract and registrations. NNRoad is your single point of contact. Your team directs the work, approves leave and gives feedback.
Which cities do you cover?
How much does an Employer of Record in China cost?
Gross salary, the employer's social insurance and housing fund for the city, any benefits, and NNRoad's service fee, which starts at $150 per employee per month. The exact fee depends on full-time or part-time work, shared or full liability, and any add-on services. You get an itemised proposal within 3 business days. See how the cost is built.
How soon can my employee start?
Once the offer is accepted, we sign the contract and register social insurance and housing fund before day one. Timing depends on documents and the city's payroll cut-off.
Can I hire a foreign national?
Yes, once the work and residence permits are in place. Use Expat Employment in China, which plans both together.
We already have a China entity. Should we use payroll?
If your company stays the employer, yes: see China payroll outsourcing. If you'd rather not employ directly, ask us whether EOR fits.
Can we move the employee to our own entity later?
Yes. When your entity is ready, we plan the new contract, service years and final EOR payroll with you.
What if the employment needs to end?
Talk to us before you tell the employee. Chinese law limits the grounds and sets notice and severance; we handle each step and the final pay.