China Beijing
Introduction of Part-time Employment 1. Definition of part-time employment
Part-time employment refers to a form of employment which mainly calculates wages on the basis of working hours, and the average daily working hours that a worker works for the same employer do not exceed 4 hours with cumulative weekly working hours not exceeding 24 hours.
If a worker works for the same employer not exceeding 4 hours in each day but cumulative weekly working hours have exceeded 24 hours, then he and the employer constitute labor relation instead of part-time employment relation. If a worker works for the same employer exceeding 4 hours in each day, then he and the employer constitute labor relation instead of part-time employment relation even if the cumulative weekly working hours do not exceed 24 hours. 2. Forms of pat-time employment contract
Part-time employment contract can be written or verbal between the two parties of the contract.
The worker who is engaged in part-time job may sign labor contract with one or more than one employer. But the labor contract concluded later shall not affect the performance of the labor contract concluded prior to it.
The two parties of the part-time employment shall not agree probation period. 3. The wage standard and individual income tax of part-time employment
In accordance with Labor Law of People’s Republic of China, the wage standard of part-time employment shall not be lower than the lowest hourly wages regulated by local government where the employer resides. Taking Beijing as an example, the lowest wage in 2020 is CNY12.64 per hour.
The wage settlement and payment cycle for part-time employment shall not exceed 15 days.
Since the workers of part-time employment sign the labor contract with the employer, the income obtained should be wages while not remuneration of service and be levied individual income tax as salaries and wages. Those who conclude contracts with more than one employer should file individual income tax return on a consolidated basis from March to June in the following year. 4. Termination of labor contract for part-time employment
Either part of the part-time employment contract may terminate the contract any time. The employer does not need to pay severance package upon termination of employment contract. 5. Time of Declaration
In accordance with Labor Law of People’s Republic of China, those who engaged in part-time job shall participate in the basic pension insurance, and in principle, refer to the insurance policies of individual industrial and commercial households. Those who engaged in part-time job shall participate in the basic medical insurance as individuals identity, and enjoy relative treatment of basic medical insurance according to the principle of relating the treatment level to the payment level.
As for the common problem of multi-employment in reality, there are also rules by the government that stipulate as follows: where a worker who is employed by two or more employers simultaneously, each employer shall pay work-related injury insurance respectively. If the worker incurred injury, the employer which the worker was working for at the time of injury shall take the responsibility of work-related injury insurance.
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