摘要：In the tide of globalization, an increasing number of foreigners are setting foot on Chinese soil and starting their careers in Ch
In the tide of globalization, an increasing number of foreigners are setting foot on Chinese soil and starting their careers in China. So, are foreigners working in China required to pay social insurance and housing provident fund? This issue has always been of great concern to both enterprises and foreigners themselves. Today, let's delve into the answers together.
在全球化的浪潮中，越来越多的外籍人士踏上中国这片热土，在华开启职业生涯。那么，外籍人士在华工作是否需要缴纳社保和公积金呢？这一问题一直以来都备受企业和外籍人士自身的关注。今天，就让我们一同深入探寻答案。
I. Regulations on Social Insurance Payment for Foreigners Working in China
一、外籍人士在华工作缴纳社保的相关规定
General situation: According to Article 97 of the Social Insurance Law (2018 Amendment) and Article 3 of the Interim Measures for Foreigners Employed within the Territory of China to Participate in Social Insurance (Ministry of Human Resources and Social Security Order No. 16), foreigners employed within the territory of China are required to participate in social insurance in accordance with relevant legal provisions, including basic old - age insurance for employees, basic medical insurance for employees, work - related injury insurance, unemployment insurance, and maternity insurance. The employer and the individual shall pay social insurance premiums as stipulated. Within 30 days from the date of handling the employment certificate for foreigners, the employer shall handle social insurance registration for them.
一般情况：根据《社会保险法》（2018 修正）第九十七条及《在中国境内就业的外国人参加社会保险暂行办法》（人力资源和社会保障部令第 16 号）第三条，外国人在中国境内就业的，需参照相关法律规定参加社会保险，包括职工基本养老保险、职工基本医疗保险、工伤保险、失业保险和生育保险，由用人单位和本人按规定缴纳社会保险费。用人单位在为外国人办理就业证件之日起 30 日内，需为其办理社会保险登记。
Special circumstances for personnel from countries with bilateral agreements: For foreigners who are employed by an overseas employer and are assigned to work in a branch or representative office registered or registered within the territory of China, the above - mentioned provisions also apply. In addition, if a foreigner has the nationality of a country that has signed a bilateral or multilateral social insurance agreement with China and is employed within the territory of China, the method of his participation in social insurance shall be handled in accordance with the provisions of the agreement. If he provides a social insurance participation certificate issued by the contracting country within 3 months from the date of obtaining the employment certificate in China in accordance with the law, he may be exempted from the payment obligations of the specified types of insurance within the specified period in accordance with the agreement; if he cannot provide such a certificate after 3 months, social insurance premiums shall be levied in accordance with the regulations and the corresponding late payment surcharges shall be collected. For types of insurance outside the agreement and types of insurance specified in the agreement exceeding the specified period, he shall also be required to pay social insurance premiums in accordance with the regulations.
签订双边协定国家人员的特殊情况：对于与境外雇主订立雇用合同后，被派遣到在中国境内注册或者登记的分支机构、代表机构工作的外国人，同样适用上述规定。此外，若外国人具有与中国签订社会保险双边或者多边协议国家国籍，在中国境内就业的，其参加社会保险的办法按照协议规定办理。若其在依法获得在中国境内就业证件 3 个月内提供协议国出具参保证明，可按协议规定免除其规定险种在规定期限内的缴费义务；若 3 个月后不能提供该证明，则应按规定征收社会保险费并收取相应的滞纳金，对于协议之外的险种以及协议规定险种超过规定期限的，也应要求其按规定缴纳社会保险费。
II. Housing Provident Fund Payment for Foreigners Working in China
二、外籍人士在华工作住房公积金缴纳情况
Foreigners are not obliged to pay the housing provident fund. Article 2 of the Regulations on the Administration of Housing Provident Fund (2019 Revision) clearly states that these regulations apply to the payment, withdrawal, use, management, and supervision of housing provident fund within the territory of the People's Republic of China. The so - called housing provident fund referred to here means the long - term housing fund paid by state organs, state - owned enterprises, urban collective enterprises, foreign - invested enterprises, urban private enterprises and other urban enterprises, institutions, non - profit private organizations, social groups and their on - duty employees. Moreover, in the Notice of the Ministry of Construction, the Ministry of Finance, and the People's Bank of China on Several Specific Issues on the Administration of Housing Provident Fund (Jianjin [2006] No. 52), the on - duty employees referred to in the Regulations are defined as not including foreign personnel and personnel from Hong Kong, Macao, and Taiwan.
外籍人士并不负有缴纳住房公积金的义务。《住房公积金管理条例》（2019 年修订）第二条明确指出，该条例适用于中华人民共和国境内住房公积金的缴存、提取、使用、管理和监督，而所称住房公积金，是指国家机关、国有企业、城镇集体企业、外商投资企业、城镇私营企业及其他城镇企业、事业单位、民办非企业单位、社会团体及其在职职工缴存的长期住房储金。并且，《建设部、财政部、中国人民银行关于住房公积金管理几个具体问题的通知》（建金管〔2006〕52 号）中，也将《条例》所称在职职工界定为不包括外方及港、澳、台人员。
III. Latest Policy Dynamics
三、最新政策动态
Integration of foreigner's work permit and social security card: Since December 1, 2024, the foreigner's work permit and social security card have been integrated. The information of the foreigner's work permit in China has been loaded into the social security card. This measure, relying on physical and electronic social security cards, has greatly facilitated the work and life of foreigners in China. The application, extension, change, and cancellation of work permits can all be handled online through the Foreigners' Work Management Service System. After entering China, foreigners no longer need to handle physical foreigner's work permits.
外国人工作许可证与社保卡融合集成：自 2024 年 12 月 1 日起，外国人工作许可证与社会保障卡实现了融合集成，外国人来华工作许可信息被加载到社保卡中。这一举措依托实体社保卡和电子社保卡，极大地为外国人在华工作和生活提供了便利。工作许可的申请、延期、变更和注销均可在外国人来华工作管理服务系统全程网上办理，外国人入境后无需再办理实体外国人工作许可证。
Revision of the Interim Measures for Foreigners Employed within the Territory of China to Participate in Social Insurance: On December 23, 2024, the Ministry of Human Resources and Social Security Order No. 54 revised the Interim Measures for Foreigners Employed within the Territory of China to Participate in Social Insurance. The relevant provisions have been further improved to better safeguard the legal rights and interests of foreigners employed within the territory of China to participate in social insurance and enjoy social insurance benefits in accordance with the law, and to strengthen the management of social insurance.
《在中国境内就业的外国人参加社会保险暂行办法》修订：2024 年 12 月 23 日，人力资源社会保障部令第 54 号对《在中国境内就业的外国人参加社会保险暂行办法》进行了修订，进一步完善了相关规定，以更好地维护在中国境内就业的外国人依法参加社会保险和享受社会保险待遇的合法权益，加强社会保险管理。
For foreigners working in China, the payment of social insurance is the principle, while the payment of housing provident fund is the exception. Both enterprises and foreigners should fully understand the relevant laws, regulations, and policy dynamics, ensure compliance, and jointly create a harmonious and stable working environment to promote the smooth progress of work and life in China.
外籍人士在华工作时，社保缴纳是原则，公积金缴纳是例外。企业和外籍人士都应充分了解相关法律法规及政策动态，确保合规操作，共同营造和谐稳定的工作环境，推动在华工作生活的顺利开展。
来源：外事商务咨询中心
