Since
March 2026, social security, tax and salary data have been connected
online.

2026年3月社保、个税、薪资系统联网，数据实时同步核查。

Mismatch
will directly affect work permit renewal and approval.

三者数据不匹配，直接影响外籍员工工签续签、审批。

This
article provides practical and compliant operation standards for HRs.

本文给外企HR提供真实、可落地的操作标准，规避用工风险。

Mandatory
Payment Scope & Base Standard

社保缴纳强制范围+基数标准

Mandatory
scope: Five insurances (pension, medical, work-related injury,
unemployment, maternity).

1.
强制缴纳范围：养老、医疗、工伤、失业、生育五险全覆盖；

Payment
base: Based on personal monthly salary, within local upper and lower
limits.

2.
缴费基数：以个人月薪资为基准，不低于当地下限、不高于上限；

Handled
by employer within 30 days of work permit issuance.

3.
办理时限：工签办理完成后30日内，由雇主完成社保登记。

Impacts
of Interruption & Insufficient Base

断缴、基数不足的真实影响

Social
security interruption: Work permit renewal application will be
rejected.

1.
社保断缴：工签续签申请直接被驳回，影响员工合法居留；

Insufficient
base: Required to make up payment and face administrative penalties.

2.
基数不足：需补缴差额，企业将面临行政处罚；

Long-term
irregular payment: Affect enterprise's foreign employment
qualification.

3.
长期违规缴纳：影响企业外籍用工资质审核。

3
Monthly Checks for HRs

HR每月必做3项核查

Check
1: Consistency of social security base, salary and personal tax.

1.
核查：社保基数、薪资、个税三者数据一致，无偏差；

Check
2: Timely payment, no delay or interruption.

2.
核查：社保按时缴纳，无延迟、无断缴；

Check
3: Social security registration matches work permit information.

3.
核查：社保登记信息与工签信息一致，无错误。

Compliant
Supplementary Payment Methods

异常补缴的合规方式

For
reasonable interruption: Apply for supplementary payment with
official explanation.

1.
合理断缴：提交官方说明材料，申请合规补缴；

Insufficient
base: Make up the difference within the specified time limit.

2.
基数不足：在规定期限内补缴差额，完善缴费记录；

Entrust
professional institutions to handle to avoid non-compliance.

3.
建议委托专业机构代办，规避补缴违规风险。