🇨🇳 China PYCN — SAP ECP Complete Guide

Key Facts

She Bao EE
~10.5% (pension 8%+medical 2%+unemp 0.5%) — city-variable
She Bao ER
~27%+ (pension 16%+medical 10%+maternity+WC) — city-variable
GJJ Housing Fund
5–12% EE+ER (Beijing standard 7%+7%)
IIT
Progressive 3–45% — cumulative annual method
Annual Bonus
Separate IIT calculation option
Golden Tax
Phase IV real-time tax reporting

Key Config Points

  • City-specific She Bao rates: configure per Shanghai/Beijing/Guangzhou/Shenzhen
  • GJJ (Housing Provident Fund): separate from She Bao; 公积金 monthly deposit
  • IIT cumulative method: monthly withholding based on YTD income bracket
  • Annual bonus IIT: one-time separate calculation preferred for large bonuses
  • Foreigners: special deductions valid until end 2027 (housing, language school, etc.)
  • OT: weekday 150%; rest day 200%; statutory holiday 300% (Labour Law Art.44)
📊 PYCN_CN_SAP_ECP_Complete_Guide.pptx — 50 slides