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The Provisions on Wage Payment (Ministry of Labour, 6 December 1994, in force 1 January 1995) apply to enterprises and individual businesses with employees. Article 6 requires the employer to give each employee a personal wage statement (工资清单) every time wages are paid. Its layout is not prescribed.

The employer must also keep a written record of the amount, the time, the name of the person who received the pay and that person's signature for at least two years (Article 6).

Wages are paid in legal currency, not in goods or securities (Article 5), on the date agreed with the employee, at least once a month, and on the nearest working day before a holiday or rest day (Article 7). When the employment ends the employer must pay all wages in one payment (Article 9).

Pension: the employer pays a percentage of the total payroll and the employee a percentage of their own wage (Social Insurance Law, Article 12). A province whose employer rate was above 16% may cut it to 16%, effective 1 May 2019 (State Council General Office Circular 国办发〔2019〕13号). The employee's 8% goes wholly into the personal account (State Council Decision 国发〔2005〕38号). Sole traders and flexible workers choose a base between 60% and 300% of the province's average wage.

Medical: the employer pays about 6% of payroll and the employee generally 2% of wage (国发〔1998〕44号), adjustable as the economy develops. Unemployment insurance is shared between employer and employee under national rules (Article 44). Work-injury insurance is paid by the employer alone at the rate the social insurance agency sets (Article 35).

Housing provident fund (住房公积金): employer and employee each deposit at least 5% of the employee's average monthly wage for the previous year. Since 20 September 2026 Article 18 of the Regulations also sets a national maximum ratio (State Council Decree No. 844).

The employer registers each employee within 30 days of starting work (Social Insurance Law, Article 58), declares and pays on time, withholds the employee's share and tells the employee the monthly details (Article 60). Late payment attracts a surcharge of 0.05% a day and a fine of one to three times the unpaid amount (Article 86).