企业聘用外籍员工需要注意什么？

Does the law on labor contracts apply to foreigners in China?

在华外国人是否适用劳动合同法?

Article 43 of the Law of the People's Republic of China on the Application of Foreign-related Civil Relations provides that the law of the place where the worker works shall apply to the labor contract; if it is difficult to determine the place where the worker works, the law of the place of the employer's main business shall apply. Article 10 of the Interpretation of the Supreme People's Court on the Application of Certain Issues (I) also clarifies that where the protection of workers' rights and interests is involved, the parties cannot exclude the application of the mandatory provisions of Chinese law by agreement. Article 2 of the Labor Contract Law provides that the Law shall apply to the establishment of labor relations between an employer and a worker in China and the conclusion, performance, alteration, termination or termination of a labor contract.

《中华人民共和国涉外民事关系法律适用法》第四十三条规定，劳动合同适用劳动者工作的法律；难以确定劳动者工作地的，适用用人单位主营业地法律。《最高人民法院关于适用若干问题的解释（一）》第十条也明确，涉及劳动者权益保护的，当事人不能通过约定排除适用中国法律的强制性规定。《劳动合同法》第二条规定，中国境内用人单位与劳动者建立劳动关系，订立、履行、变更、解除或终止劳动合同，适用该法。

Therefore, according to the existing laws in China, foreigners with employment permits who are employed in China and establish labor relations with domestic employers are workers in China, and the Labor Contract Law should be fully applied.

展开全文

故根据我国现有法律规定，持有就业证的外国人在中国境内就业，与境内用人单位建立劳动关系的，即为中国境内的劳动者，应当完全适用《劳动合同法》。

Do enterprises need to pay social security for foreign employees?

企业需要给外籍员工缴纳社保吗？

According to the relevant national laws, employers are required to purchase social security for their employees. According to the Interim Measures on Social Insurance for Foreigners Employed in China issued by the Ministry of Human Resources and Social Security, foreigners working legally in China should purchase social insurance: pension insurance, medical insurance, work injury insurance, unemployment insurance and maternity insurance.

根据国家相关法律规定，用人单位需要为员工购买社保。根据人力资源和社会保障部颁布的《在中国境内就业的外国人参加社会保险暂行办法》规定，在中国境内合法工作的外国人应购买社会保险：养老保险、医疗保险、工伤保险、失业保险和生育保险。

How do foreigners pay taxes when working in China?

外国人在中国工作如何纳税？

Foreigners working in China are subject to taxation in the following cases.

外国人在中国工作纳税具体分以下几种情况：

1. For those who have residence in China and earn wages and salaries outside China, the additional deduction can be determined according to their average income level, living standard and exchange rate changes.

1.在中国境内有住所而在中国境外取得工资、薪金所得的纳税义务人，可以根据其平均收入水平、生活水平以及汇率变化情况确定附加减除费用，附加减除费用适用的范围和标准由国务院规定。

2. Individuals who have no residence in China but have resided in China for more than one year and less than five years may, with the approval of the competent taxation authority, pay individual income tax only on the part of their income paid by companies, enterprises and other economic organizations or individuals in China; individuals who have resided in China for more than five years shall, from the sixth year onwards, pay individual income tax on all their income derived from outside China.

2.在中国境内无住所，但是居住1年以上5年以下的个人，其来源于中国境外的所得，经主管税务机关批准，可以只就由中国境内公司、企业以及其他经济组织或个人支付的部分缴纳个人所得税；居住超过5年的个人，从第6年起，应当就其来源于中国境外的全部所得缴纳个人所得税。

3. Individuals who are not domiciled in China but have resided in China for not more than 90 days continuously or in aggregate in a tax year are exempted from individual income tax on the part of their income derived from China that is paid by an overseas employer and not borne by the employer's institution or place in China.

3.在中国境内无住所，但是在一个纳税年度中在中国境内连续或者累计居住不超过90日的个人， 其来源于中国境内的所得，由境外雇主支付并且不由该雇主在中国境内的机构、场所负担的部分，免予缴纳个人所得税。

What are the legal consequences for an enterprise employing foreigners illegally?

企业非法聘用外国人有什么法律后果？

If an employer commits "illegal employment of foreigners", it will face a fine of up to 100,000 RMB and other penalties. If a foreigner is employed illegally, he or she may face legal consequences such as fines, detention or even deportation.

如果用人单位构成了“非法聘用外国人”行为，将面临最高10万元的罚款等处罚措施。外国人非法就业的，可能面临罚款、拘留甚至遣送出境的法律后果。

Legal basis: Article 80 of the Exit and Entry Control Law of the People's Republic of China: If a foreigner is illegally employed, a fine of not less than five thousand yuan but not more than twenty thousand yuan shall be imposed; if the circumstances are serious, a detention of not less than five days but not more than fifteen days shall be imposed, and a fine of not less than five thousand yuan but not more than twenty thousand yuan shall be imposed. If an individual introduces a foreigner for illegal employment, the individual shall be fined five thousand dollars for each illegal introduction of a person, the total amount not exceeding fifty thousand dollars; the unit shall be fined five thousand dollars for each illegal introduction of a person, the total amount not exceeding one hundred thousand dollars; if there is illegal income, the illegal income shall be confiscated. If a foreigner is illegally employed, a fine of ten thousand yuan for each illegally employed person, the total amount not exceeding one hundred thousand yuan; if there is any illegal income, the illegal income shall be confiscated. Article 62(3) of the Exit and Entry Administration Law of the People's Republic of China: If a foreigner has illegal residence or illegal employment, he or she may be deported.

法律依据：《中华人民共和国出境入境管理法》第八十条：外国人非法就业的，处五千元以上二万元以下罚款；情节严重的，处五日以上十五日以下拘留，并处五千元以上二万元以下罚款。介绍外国人非法就业的，对个人处每非法介绍一人五千元，总额不超过五万元的罚款；对单位处每非法介绍一人五千元，总额不超过十万元的罚款；有违法所得的，没收违法所得。非法聘用外国人的，处每非法聘用一人一万元，总额不超过十万元的罚款；有违法所得的，没收违法所得。《中华人民共和国出境入境管理法》第六十二条第（三）款：外国人有非法居留、非法就业情形的，可以遣送出境。