个人所得税、社会保险、签证等政策更新 新一年中国汇算清缴面临的挑战与应对思路 我们诚挚地邀请您参加安永人力资本咨询服务团队在中国多个城市和地区举办的"合规为基，聚势而行"最新个人所得税、社会保险、签证政策实操更新解 读与分享——安永2025年度人力资本服务路演。 在过去的一年中，国际间人才和资金流动较之前愈加频繁，同时各国监管力度也在逐步增强。随着《通用报告准则》(Common Reporting Standard，CRS） 的实施以及大数据整合的进一步深入，税务及出入境机关对于企业及个人的监管方式及监管力度正在不断进行调整。各地对于个人所得税、社会保险的征 管趋势与执行口径，以及签证合规的要求，较以往有许多不同程度的变化。面对新的趋势，企业如何识别不同类型人员群体的合规风险点，特别是以往没 有关注的群体，并在新一年的汇算清缴期开始前有针对性地部署应对策略，是企业管理层及人力团队所需要面对的话题。 在此次年度安永人力资本服务路演中，我们将为您盘点过去一年中法规和地方性政策的更新并结合市场实践经验，分享近期中国各地针对股权激励、员工 福利、外籍员工免税等重点领域的监管趋势的最新动态。同时，在新一年度中国汇算清缴 ...

21世纪经济报道记者王峰 北京报道 近日，国务院关于灵活就业和新就业形态劳动者权益保障工作情况的报告（下称"报告"）提请全国人大常 委会会议审议。 报告指出，据测算，我国灵活就业人员规模已超过2亿人。灵活就业和新就业形态人数仍在快速增多，收入不稳定、劳动保障不足的问题仍一 定程度存在。 积极推进职业伤害保障试点 社保在加强灵活就业和新就业形态劳动者权益保障工作中备受关注。 资料图 报告指出，当前，灵活就业和新就业形态劳动者人数仍在快速增多，收入不稳定、劳动保障不足的问题仍一定程度存在，仍需进一步完善制度 机制，持续改革优化。 一是治理体系需进一步健全。平台企业具有总部模式、全国布局、跨行业经营的特点，现行行业治理、属地管辖的监管体系还不够完善。"管 行业必须管权益"的行业监管职责尚需进一步压实，平台规则和算法监督管理需进一步加强，跨地区协同治理机制需进一步健全。 二是权益保障需进一步加强。灵活就业和新就业形态具有劳动者群体构成复杂、就业形式多样，企业用工主体多元、用工链条长等特点，平台 企业及其合作企业的用工责任需进一步厘清，基层劳动保障监察和劳动人事争议仲裁力量需进一步增强。 三是社会保险覆盖面总体不高。灵 ...

智通财经记者 | 李科文 智通财经编辑 | 谢欣 在近日举行的中央经济工作会议上，提出实施康复护理扩容提升工程，推行长期护理保险制度，加强对困难群体的关爱 帮扶。推动建立长期护理保险制度，是党中央、国务院为应对人口老龄化、健全社会保障体系作出的重大决策部署。 事实上，自2016年国家组织开展长期护理保险试点以来，49个试点地区在长期护理保险支付政策、保障范围等方面进行 了有益探索。 据国家医疗保障局数据，截至2025年9月，长期护理保险制度覆盖1.9亿人，支出超过850亿元。 目前，我国已有5项社会保险，养老、医疗、工伤、失业、生育。 12月12日，对外经济贸易大学创新与风险管理研究中心副主任龙格向智通财经记者表示，长期护理保险是为生活无法自 理的失能人员，提供基本生活照料和医疗护理服务或资金保障的社会保险。它常被称为社保"第六险"，重点保障重度失 能人员。 中国社会科学院中国式现代化研究院副研究员张盈华向智通财经记者表示，在已有的社会保险制度中，医疗保险应对急 症治疗的资金保障，养老保险提供老年时期的基本收入保障，长期护理保险解决失能人员所需长期照护的服务和资金保 障，可以看作是全生命周期的"终极安全网"。 ...

每月从工资中扣除的社保费用，并非一项笼统的支出，它实际上为我们构建了一个覆盖职业生涯主要风险的法定保障网络。这笔钱主要对应着"五险"，即五 种不同的社会保险项目，每一种都针对生活中特定的风险场景提供保障。 首先是养老保险。这是占比最大、最为人熟知的部分。个人和单位共同缴费，进入个人账户和统筹基金，为参保者积累未来的养老资本。它保障的是我们退 休后失去工资收入时的基本生活来源，遵循"长缴多得、多缴多得"的原则。 第四是工伤保险。全部费用由单位缴纳，个人不扣费。它针对的是因工作原因遭受事故伤害或患职业病的风险。一旦发生工伤，从医疗救治、康复到伤残津 贴乃至工亡补助，都由此基金支付，为劳动者提供了坚实的职业风险保障。 最后是生育保险。它覆盖生育相关的医疗费用，并为符合条件的在职女性提供产假期间的生育津贴（在一些地区，男性参保配偶也可享受部分待遇）。这保 障了女性在生育期的基本经济收入和医疗需求，体现了对家庭权益的支持。 其次是医疗保险。它用于分担我们日常看病就医产生的经济负担。缴纳后，参保人可按规定报销门诊、住院等医疗费用。它设有个人账户（部分城市已改 革）和统筹基金，直接减轻了因病致贫的风险，是使用频率最高的险种 ...

Core Insights - The Mongolian Social Insurance Agency reported a social insurance revenue of 4.8 trillion tugrik (approximately 9.56 billion RMB) for the first nine months of 2025, representing a year-on-year growth of 15.9% [1] - Social insurance expenditures reached 4.4 trillion tugrik (approximately 8.76 billion RMB) during the same period, showing a year-on-year increase of 16.5% [1] Revenue Breakdown - Pension insurance revenue increased by 14.2% year-on-year [1] - Revenue from maternity, critical illness, and other protective insurances grew by 24.4% year-on-year [1] Expenditure Breakdown - Pension insurance expenditures rose by 15.7% year-on-year [1] - Expenditures for maternity, critical illness, and other protective insurances increased by 20.8% year-on-year [1] Beneficiary Statistics - The number of pension insurance beneficiaries reached 520,000, marking a year-on-year growth of 2.5% [1] - Beneficiaries of protective insurances totaled 146,000, reflecting a year-on-year increase of 7.0% [1]

Core Insights - The development of flexible employment and new employment forms is emphasized as a requirement in the 15th Five-Year Plan by the Central Committee of the Communist Party of China, highlighting the role of digital economy in enhancing traditional employment [1] Group 1: Current State of Flexible Employment - The scale of flexible employment in China has surpassed 200 million individuals, indicating rapid growth in employment numbers [1] - Challenges in social security participation for flexible workers include low coordination levels of social insurance fees, barriers due to household registration systems, and limited types of insurance available [1] Group 2: Proposed Mechanisms for Improvement - Innovation in collection mechanisms and exploration of national coordination are necessary, with a focus on enhancing the elasticity of design due to the fluctuating income of flexible workers [2] - Strategies include incentivizing participation in enterprise employee pension and medical insurance systems, expanding payment tiers for urban and rural residents, and implementing flexible payment mechanisms [2] Group 3: Collaborative Efforts - A collaborative system involving government, commercial insurance, and platform enterprises is essential to meet the new responsibilities of platform companies towards flexible workers [3] - The introduction of commercial insurance as a supplement to social insurance, along with government support for mutual aid models, can help address the lack of clear employers for many flexible workers [3]

Core Insights - The Ministry of Human Resources and Social Security reported that from January to September, 10.57 million new urban jobs were created, achieving 88% of the annual target, indicating overall stability in the employment situation [1] Employment and Support Measures - In the first three quarters, a total of 19.6 billion yuan was allocated for job stabilization subsidies, with 16.6 billion yuan supporting training and other employment-promoting expenditures [1] - A one-time expansion subsidy of 900 million yuan was provided to 140,000 enterprises, benefiting 600,000 college graduates and other youth groups [1] Social Insurance Coverage - As of the end of September, the number of participants in basic pension, unemployment, and work injury insurance reached 1.074 billion, 248 million, and 304 million respectively [1] - From January to September, the total revenue of the three social insurance funds was 6.69 trillion yuan, with total expenditures of 6.04 trillion yuan, resulting in a cumulative surplus of 9.85 trillion yuan by the end of September [1] - The number of social security cardholders reached 1.39 billion, covering 98.9% of the population, with 1.1 billion individuals using electronic social security cards [1]

Core Viewpoint - The Supreme People's Court has issued a judicial interpretation to clarify the legal obligations of employers and employees regarding social insurance contributions, effective from September 1, emphasizing that any agreement to waive social insurance payments is invalid [2][3][15]. Group 1: Legal Obligations and Interpretations - Employers and employees are legally required to participate in social insurance, and any agreement to not pay social insurance is deemed invalid [2][3][15]. - If an employee terminates their contract due to the employer's failure to pay social insurance, the court will support the employee's claim for economic compensation [2][3][17]. - The interpretation aims to protect workers' rights and ensure compliance with social insurance laws, thereby reducing risks for employers [3][21]. Group 2: Implications for Employees - Employees may see a slight decrease in take-home pay due to mandatory social insurance contributions, but this provides long-term security through benefits like medical and pension insurance [4][9][10]. - The new regulations discourage employees from voluntarily waiving their social insurance in exchange for higher immediate wages, as this could lead to significant long-term risks [19][22]. - Employees are encouraged to monitor their social insurance contributions and report any discrepancies to the relevant authorities [24]. Group 3: Implications for Employers - Employers who attempt to evade social insurance payments by offering cash supplements instead face severe penalties, including the obligation to pay back contributions and potential fines [6][21][22]. - The new rules create a level playing field, ensuring that compliant businesses are not disadvantaged by those that avoid social insurance costs [6][9]. - Employers are advised to adhere strictly to social insurance regulations to avoid legal repercussions and maintain a positive reputation [21][23]. Group 4: Impact on Flexible Workers - The regulations also apply to flexible workers, who are reminded to ensure their own social insurance contributions are made, as they are equally entitled to the same benefits as traditional employees [7][8]. - Many cities now allow flexible workers to contribute to employee pension and medical insurance, ensuring they receive equivalent benefits [8].

Core Viewpoint - The Supreme People's Court has issued a judicial interpretation to clarify the legal obligations of employers and employees regarding social insurance contributions, effective from September 1, aiming to protect workers' rights and ensure compliance with social insurance laws [2][6]. Group 1: Legal Obligations and Interpretations - Employers and employees are legally obligated to participate in social insurance, and any agreements to waive this obligation are deemed invalid [3][11]. - The judicial interpretation specifies that if an employee terminates their contract due to the employer's failure to pay social insurance, the court will support the employee's claim for economic compensation [4][17]. Group 2: Economic Compensation Rules - The compensation rule states that for each year of employment, the employer must pay one month's salary as compensation, and for less than six months, half a month's salary [5][17]. - Employers who have previously compensated employees through allowances instead of social insurance may be required to reclaim those funds after being ordered to pay social insurance [5][12]. Group 3: Risks for Employers and Employees - Employers attempting to evade social insurance payments face risks of mandatory back payments and penalties, as well as potential economic compensation claims from employees [16][17]. - Employees who voluntarily waive social insurance for immediate financial benefits risk losing long-term protections such as medical, unemployment, and pension benefits [13][14]. Group 4: Recommendations for Compliance - Employers are advised to ensure timely and complete social insurance contributions for their employees, adhering to legal requirements regarding the types and amounts of insurance [18]. - Employees should regularly check their social insurance payment status and report any discrepancies to the relevant authorities, with the option to terminate their contracts if violations are severe [19].

Group 1 - The core viewpoint of the article emphasizes the invalidity of agreements between employers and employees to not pay social insurance, reinforcing that employees can terminate contracts and seek compensation if social insurance is not paid [3][4] - The new interpretation, effective from September 1, 2025, clarifies the legal consequences of such agreements and supports employees' rights to compensation [2][4] - The article highlights a case where an employee successfully claimed compensation after the employer failed to pay social insurance, illustrating the enforcement of this legal principle [3][4] Group 2 - The article discusses a case where an employee's refusal to sign a written labor contract does not obligate the employer to pay double wages, as the employee acted intentionally [5][6] - It clarifies that the employer is not liable for double wages if the employee deliberately avoids signing a contract, emphasizing the mutual nature of contract agreements [6] - The interpretation also specifies conditions under which employers must offer indefinite contracts after two fixed-term contracts, preventing evasion of legal obligations [6][8] Group 3 - The article addresses the responsibility of contractors in construction projects regarding work-related injuries, stating that contractors must pay for work injury insurance even if there is no direct employment relationship [9][10] - It emphasizes that the contractor's liability for work injury insurance is crucial for protecting workers' rights and ensuring timely compensation in case of accidents [10] - The interpretation aims to regulate subcontracting practices and uphold labor rights in the construction industry [10]