China Tightens Social Insurance Penalties, Waiver Pacts Void
Many people treat social insurance as a benefit the company hands out, something to be negotiated: take it as cash instead, or sign a statement saying you give it up voluntarily. A new official document, effective November 1, closes that door. The document is the 2026 edition of the national tax administrative penalty discretion standards, issued under State Taxation Administration Announcement No. 20 of 2026. It was published on September 28 and takes effect on November 1. One clause in it concerns almost every employee in the country: for the first time, violations in the payment of social insurance premiums have been folded into the nationwide, unified tax penalty framework. They sit at item 30, under the category of violations in the collection and administration of taxes and fees. ...