ホーム よくあるご質問 税務 中国 Frequently Asked questions on the Calculation of IIT on Remuneration for Personal Services
Frequently Asked questions on the Calculation of IIT on Remuneration for Personal Services
Q: |
If the old-age relationship is the same as the place of household registration, how to receive old-age benefits? |
A: |
If the basic old-age insurance relationship is in the place of household registration, the place of household registration shall be responsible for handling old-age benefits.
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Q: |
If the pension relationship is in the place of work, which is different from the place of household registration. How to receive pension benefits? |
A: |
If the pension is paid for more than 10 years in the place where the old-age relationship is paid, the procedures for receiving old-age benefits shall be handled in that place.
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Q: |
If the employee worked in many cities and paid for more than 10 years. How can he/she receive pension benefits? |
A: |
In this case, the employee should receive pension benefits in the last city that has paid for 10 years.
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Q: |
If the employee has worked in multiple cities, but all payments less than 10 years, how to receive pension benefits? |
A: |
In this case, the old-age relationship needs to be transferred back to the place of household registration, and the pension benefits shall be handled by the place of household registration.
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Q: |
Does the employee must pay for 15 years in the same city to apply for pension benefits? |
A: |
15 years of payment is a cumulative concept. That is, all the pension insurance years paid by the individual are cumulatively calculated. |