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Subject

Social insurance reform in China.

Significance

The responsibility for collecting social insurance contributions will be transferred from various local departments to the tax authorities alone on January 1 next year. This includes basic social insurance, basic medical insurance, unemployment insurance, work injury insurance and maternity insurance. The change takes place in a broader context of institutional reforms to improve administrative efficiency, transparency and accountability.

Impacts

Companies may also find ways to get around the regulations, for example by hiring workers on temporary contracts.

A better enforcement of corporate social insurance contributions will be a significant step towards a functioning welfare state in China.

Tax cuts and reduced contribution rates will help to soften the impact on firms.

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