Individual Income Tax Liabilities for Senior Management Positions
The individual income tax (IIT) liability of employees holding a director or senior management position (including general and deputy managers, supervisors, persons occupying functional chief positions, and other persons occupying similar management level positions, collectively “senior personnel”) in China is dependent on a few factors, namely:
· Where the employer pays;
· The period in which the senior personnel is in China; and Where the income is derived.
In this article, we explain how to determine and calculate liability.
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