China Labour Law Updates: December 2023

Are you aware of the latest labour law updates in China? We highlight the essential changes that took place in December 2023 that you should pay attention to across the key states in China!

1. New Minimum Wage

LocationEffective Date Minimum Wage per Month (RMB)
Haikou, Hainan ProvinceDecember 20232,010

2. Deadline for Tax Declaration and Payment for 2024

The General Office of the State Taxation Administration recently issued a notice clarifying the tax declaration and payment deadlines for 2024. It specifies the deadlines for declaring and paying various types of taxes within 15 days after the end of each month or quarter. In the event of public holidays, the deadlines will be extended as follows:

DateTax Filing Deadline
January, March, July, August, NovemberAs of the 15th of the month
February 10th to 17th, 8 days offFebruary 23
April 4th to 6th, 3 days offApril 18
May 1st to 5th, 5 days offMay 22
June 8th to 10th, 3 days offJune 19
September 15th to 17th, 3 days offSeptember 18
October 1st to 7th, 7 days offOctober 24
December 15th (Sunday)December 16

Download the 2024 annual tax calendar (in Chinese) provided by the State Taxation Administration for easy reference to the monthly tax declaration and payment deadlines here: https://fgk.chinatax.gov.cn/zcfgk/c100016/c5219969/content.html

Related articles:

  1. China Labour Law Updates: November
  2. China Labour Law Updates: October
  3. China Labour Law Updates: September