23. How should foreign spouses and Mainland Chinese spouses (China, Hong Kong, and Macau) who are covered by the new labor pension system make labor pension contributions?
Foreign spouses and mainland (including Hong Kong, Macao) spouses holding one of the following identities should contribute labor pension as follows:
- Workers covered by the Labor Standards Act: They are subject to compulsory labor pension contributions according to the Labor Pension Act. Employers shall make mandatory labor pension contributions for such workers, allowing them to make voluntary labor pension contributions of up to 6% of their monthly wages. However, the employer's contribution rate shall be no less than 6% of the worker’s monthly wage, while the worker’s voluntary contribution rate shall not exceed 6% of his monthly wage.
- Workers not designated under the Labor Standards Act or commissioned workers: They are eligible to make voluntary contribution according to the Labor Pension Act. There is no prescribed sequence for employer contributions and personal voluntary contributions. Either the employer or the affiliated unit may first make mandatary labor pension contributions for eligible workers, after which the workers may make voluntary contributions, or the workers may first make voluntary contributions after which the employer or the affiliated unit may make mandatary contributions. In either case, both the employer’s contribution rate and the workers voluntary contribution rate may not exceed 6% of the worker’s monthly wage.
- Employers who actually perform labor: Employers may voluntarily contribute up to 6% of their monthly wages, and their affiliated business units may not make labor pension contributions on the behalf.
- Self-employed persons: They may voluntarily contribute at a rate of up to 6%.
- Workers who choose to continue to be covered by the pension regulations of the Labor Standards Act: They may voluntarily contribute at a rate of up to 6%.