As Chinese media Apollo reported on Feb. 16, Taiwan, Hong Kong, and Macao employees working in Jiangsu Province shall pay basic pension insurance from March 1.
On Jan. 30, 2022, the Department of Human Resources and Social Security of Jiangsu Province issued the “Implementation Measures of Basic Pension Insurance for Enterprise Employees in Jiangsu Province.” The policy aims to enrich and expand the relevant contents from the processes and perspectives of enrollment objects, contribution, transfer and succession, retirement approval, treatment accrual, treatment receipt, and termination.
Residents of Hong Kong, Macao, and Taiwan recruited by employers in Jiangsu Province by law and residents of Hong Kong, Macao, and Taiwan who are flexibly employed in Jiangsu Province shall participate in the basic pension insurance for employees of enterprises in Jiangsu Province.
Those who have participated in local social insurance in Hong Kong, Macao, and Taiwan and continue to retain the social insurance relationship can hold the certificate issued by the relevant authorized institution and not participate in the basic old-age insurance in Jiangsu Province.
According to national regulations on social insurance for foreigners employed in China, foreigners recruited by employers under the law shall participate in the basic pension insurance in the province. In addition, persons from countries that have signed bilateral or multilateral agreements on social insurance with China and are employed in the province shall handle the basic endowment insurance under the agreement’s provisions.
As of Jan. 1, 2020, employers in Hong Kong, Macao, and Taiwan (HMT) are obligated to contribute to mainland social insurance for their HMT employees under the Interim Measures. Accordingly, HMT personnel follow the same social insurance application and contribution processes as mainland employees.
Suppose HMT personnel have previously enrolled in the local HMT social insurance plan and can show proof of enrollment. In that case, the employer should only contribute medical, maternity, and work injury insurance for these employees on the mainland.