In China, minimum wage will vary among the 31 provinces. Shanghai has the highest minimum wage of RMB 2.590 per month.

Some of the minimum wages are: 

• Beijing RMB 2,320
• Guangdong
  • Guangzhou RMB 2,300
  • Shenzhen RMB 2,360
• Shanghai RMB 2,590

The individual income tax in China ranges from 3% to 45%. Income tax is calculated according to progressive rates, where the tax rate increases as the gross annual income increases.

The employer cost will vary from province and region. 

Shanghai: the employer cost is generally estimated at 36% of the employee salary.

• Pension Fund - 16%
• Health Insurance - 9.50%
• Unemployment Fund - 0.50%
• Work Injury Fund 0.16%
• Maternity Leave - 1%
• Housing Fund - 7%
• Disability Fund - 1.50%

Standard working hours are 8 hours per day, 40 hours per week. The standard workweek is from Monday to Friday. However, the work week can be extended to 6 days, and 44 hours per week.

Overtime payment is mandatory. Hours outside of standard work hours are considered overtime. Employees can work a maximum of 3 hours of overtime a day. For additional hours, employees are paid:

• 150% of the hourly rate, during workdays.
• 200% of the hourly rate, on weekends.
• 300% of the hourly rate, on holidays.

Employees can work up to 36 hours of overtime per month.