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#83  Jun 20, 2014    email version


Case study on unaccounted-for resignation


As per the Labor Contract Law, an employee only needs to notify the employing unit in advance when terminating the labor contract. There are no provisions stating that the employee must specify reason for resignation. In theory, this is called the employee's "right to resign without reason".

  • 虚假报销导致劳动合同解除
  • Termination due to false expense claims
  • 当今贿赂的形式越来越多样,也更加隐蔽。公司在调查类似违纪行为时,务必随时固定证据,深入挖掘费用报销的内幕。
  • Bribery occurs in various forms and is becoming more covert. It’s necessary for companies to fix evidences at any time when investigating such violations in order to dig into the inside story of expense claims.
  • 虚假报销与严重违纪
  • False expense claims and serious violation of disciplines
  • 一些公司在员工手册中将虚假报销作为严重违纪的一种,给予最严厉的处罚——立即辞退。但更多的公司并未明确列明“虚假报销”这个具体方式。
  • Some companies set false expense claims as one serious violation of discipline in the handbook and give the severest punishment, namely immediate dismissal. Even though many more companies fail to specifically set out “false expense claims”.
雇佣动态 / Employment Express
  • 人社部:7月起职工居民养老保险可互换

    Ministry of Human Resources and Social Security: the endowment insurance of employee and resident may be converted into each other as of July


    On July 1st, the Provisional Regulation on Conversion of Urban and Rural Endowment Insurance System will be implemented formally. This Provisional Regulation focuses on the issue of transfer across different systems, i.e. the endowment insurance for urban employee and urban/rural resident.

  • 7月1日起统一增值税简易征收率

    The simple tax assessment method will be implemented for VAT from July 1st


    Recently, the executive meeting of the State Council decided , from July 1st of this year, to change the four tax rates of VAT (6%, 5%, 4%, and 3%) applicable to certain general taxpayers in relation to water supply and small-size hydroelectric generation to one level of rate (i.e. 3%) and adopt simple tax assessment method.

  • 深圳前海出台优惠政策吸引港企进驻

    Shenzhen Qianhai will formulate preferential policies to attract Hong Kong enterprises


    Mr. Rong Weihua, Section Chief of the Investment Promotion Section of Shenzhen Qianhai Administration said recently, the rules of preferential policies will be released prior to the next month to further the cooperation between Guangdong, Hong Kong and Macau by virtue of land transfer, tax preference for Hong Kong enterprises, and talent exchange etc. It is estimated that the number of Hong Kong enterprises will increase to 1000 within this year.

  • 深户参保人可享地方补充养老保险

    The person participating in the social security program in Shenzhen may enjoy local supplementary endowment insurance


    The endowment insurance for Shenzhen employee contains many levels, including basic endowment insurance, local supplementary endowment insurance and enterprise annuity etc.. Employee does not have to pay contribution to the local supplementary endowment insurance, while employer shall monthly pay 1% of employee's contribution basis, reckoned in the funds of the local supplementary endowment insurance.

  • 北京:社保缴费基数调整 上限增至17379元

    Beijing: the upper limit of the basis of social security contribution is increased to 17379 yuan


    The basis of social security contribution of Beijing in 2014 was adjusted recently, with its upper limit being increased to 17379 yuan and lower limit not less than 2317 yuan.

  • 14%


    Manpower, a HR consultancy, releases its latest survey results of employment prospect: in the third quarter of 2014, the confidence of Chinese employers is positive and optimistic, and the six sectors and nine regions in Mainland China will increase the number of their employees. The net index of employment prospect in Mainland China is +14%.

  • 12%


    Beijing Human Resources and Social Security Bureau issued a notice recently, suggesting the enterprises featuring normal production and operation and increasing revenue to determine their level of wages increase referring to the base line of 12%.

  • 11%

    广州市人社局日前发出通知, 2014年广州市企业工资增长的基准线为11%,上线为17%,下线为5%。

    Guangzhou Human Resources and Social Security Bureau issued a notice recently, stipulating that the base line of wages increase for the enterprises in Guangzhou is 11% in 2014, with the upper limit being 17% and lower limit being 5%.

  • 85.3%


    The Beijing Branch of Korea Foreign Trade Association recently released a survey report of 278 Korean enterprises based in China, showing that 85.3% of them face the problem of labor shortage. In respect of the average length of service of their employees, 54.3% of the surveyed enterprises answered "only 1 to 3 years", and 27.3% answered "4-6 years".

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