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
| Location | Effective Date | Minimum Wage per Month (RMB) |
| Haikou, Hainan Province | December 2023 | 2,010 |
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:
| Date | Tax Filing Deadline |
| January, March, July, August, November | As of the 15th of the month |
| February 10th to 17th, 8 days off | February 23 |
| April 4th to 6th, 3 days off | April 18 |
| May 1st to 5th, 5 days off | May 22 |
| June 8th to 10th, 3 days off | June 19 |
| September 15th to 17th, 3 days off | September 18 |
| October 1st to 7th, 7 days off | October 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
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