China and Japan social security protocol

China and Japan officially entered into a social security protocol on 9 May 2018 to address the issue of a dual liability for expatriates working and residing between the two states. The protocol came into effect on 1 September 2019 and the main content is as follows:

Coverage of mutual exemption

• China: Basic pension for employees
• Japan: National annuity (except for national annuity fund) and welfare pension (except for welfare pension fund)

Chinese personnel eligible

• Dispatched employees
• Employees in ocean-going vessels
• Employees in aircrafts
• Personnel in embassies
• Civil servants
• Specific personnel
• Trailing spouses and children

Japanese personnel eligible

• Dispatched employees
• Employees in ocean-going vessels
• Personnel in embassies
• Civil servants
• Specific personnel

Period for exemption

The maximum period in respect of the initial application for exemption is 5 years (where the assignment period exceeds 5 years, it may be extended upon approval of competent authorities or agencies in charge of both states).

Gordon Gao
gordon.g@bdo.com.cn