Original detail

Translation

Other notes

应发工资

Gross pay

IDV tax

Income tax withholding

Individual Income Tax (IDV), is administered on a progressive tax system with tax rates ranging from 3 percent to 45 percent in China.

IDV social insurance

Social insurance withholding

Pension Insurance: This provides a retirement pension for employees.

Medical Insurance: This covers a portion of the medical expenses incurred by employees.

Unemployment Insurance: This provides a certain amount of income for a specified period to employees who lose their jobs.

Work-Related Injury Insurance: This covers medical and related expenses for employees who suffer work-related injuries.

Maternity Insurance: This provides a certain amount of income to female employees during their maternity leave.

The figure provided should be used in conjunction with the table in point 3 which contains the full breakdown of the social insurance withholding.