Working in China
Remote and Hybrid Work in China: A Record-Keeping Guide for Foreign Employees
How foreign employees in China can document remote and hybrid work location, employer approval, work authorization, tax and payroll review, data security, expenses, hours, travel, and emergencies.
Rules and procedures can change. Check the linked official sources before acting on time-sensitive information.
Quick answer
What you need to know
Turn remote or hybrid work into an approved operating plan covering work location, immigration and tax review, hours, security, equipment, expenses, travel, and change control.
- Obtain written employer approval for the actual work location and schedule rather than assuming flexibility is portable.
- Ask HR and qualified advisers to review work authorization, residence, payroll, tax, social insurance, and employer-registration implications.
- Document hours, availability, security controls, equipment, expense rules, and injury or emergency reporting.
- Re-review the arrangement before changing city, province, country, employer entity, role, or duration.
Remote work is easy to describe and surprisingly difficult to define. “Work from home” could mean two local days per week, months in another Chinese city, or working during an overseas visit. Those arrangements do not necessarily have the same consequences.
This guide is general information, not immigration, legal, tax, payroll, cybersecurity, or employment advice. Foreign employees should obtain case-specific confirmation from HR, the competent authorities, and qualified advisers.
Define the actual arrangement
Record the home and office locations, days, start and end dates, working hours, reporting line, employer entity, role, travel pattern, and whether the arrangement is occasional or recurring. Avoid vague phrases such as “work anywhere.”
Ask HR to compare these facts with the employment contract and approved work and residence records. The employment contract guide helps identify the entity, work location, duties, and policy documents that need to align.
Obtain coordinated approval
A manager can approve team scheduling but may not own immigration, tax, payroll, social insurance, information-security, insurance, or registered-location questions. Request a written review that names the responsible HR, legal, tax, and security contacts.
If you change city, province, country, employer entity, or role, pause and request a fresh review before assuming an existing hybrid approval still applies. Use the workplace relocation guide for a location-change checklist.
Set working rules
Agree on core hours, time zone, attendance, availability, overtime approval, leave, performance measures, meeting etiquette, and emergency contact. Keep accurate time and leave records under the employer’s process.
Define how a home injury, equipment loss, security incident, outage, or inability to work is reported. Do not improvise a policy after an incident.
Secure devices and information
Use employer-approved devices, accounts, networks, storage, and access controls. Clarify whether printing, local downloads, personal devices, public Wi-Fi, shared rooms, recording, and overseas access are allowed. Report suspected loss or disclosure immediately through the security channel.
Data and cross-border access can raise material obligations. Follow company controls and obtain specialist review rather than using consumer tools as a workaround.
Track equipment and expenses
List each device and accessory, owner, serial number, condition, support route, permitted use, replacement process, and return date. Separate approved internet, phone, furniture, travel, coworking, and utility expenses.
The expense reimbursement guide can help turn informal promises into auditable claims.
Remote-work checklist
- Exact work locations, schedule, duration, entity, and role are documented.
- Manager and HR approvals cover more than team scheduling.
- Immigration, tax, payroll, social insurance, and insurance were reviewed.
- Hours, availability, overtime, leave, and performance rules are clear.
- Approved devices, networks, storage, printing, and travel controls are known.
- Equipment ownership, support, return, and expenses are recorded.
- Injury, outage, loss, and security-incident reporting routes are saved.
- Any city, country, entity, role, or duration change triggers re-review.
Official reference points
- National Immigration Administration
- Ministry of Human Resources and Social Security
- State Taxation Administration
Policies and government practice can change. Keep approvals with the relevant contract and permit records, and schedule a review date rather than allowing a temporary arrangement to continue undocumented.
Frequently asked questions
Common questions
Can a foreign employee work remotely from anywhere in China?
Do not assume so. The approved employer, role, work and residence documents, registered details, location, local practice, tax, and company policy may matter. Ask HR and qualified advisers to assess the exact arrangement.
Does a manager's chat approval make hybrid work compliant?
A chat may document operational consent but may not address immigration, payroll, tax, security, labor, insurance, or entity requirements. Request a coordinated written approval.
Who pays for home-office equipment and internet?
The employer's written policy or agreement should define approved items, purchasing, reimbursement, ownership, support, return, tax treatment, and personal-use rules.
What should happen before working temporarily from another country?
Obtain advance review of immigration, tax, payroll, social security, corporate, data, insurance, and employment issues in all relevant locations. Travel permission is not the same as work authorization.