In Chinese labor law, social security contributions must be made to the local social security collection agency. The government regulations allow the labor regulatory agency to collect contributions and also allow the tax office to collect these as well. Initially, the labor office would process contributions, but after this approach led to widespread evasion, the Chinese government recently transferred collection responsibility to the tax administration. Their policy rationale is the tax administration is staffed with skilled auditors, qualified to detect evasion.

Learn more about China’s social security requirements here.