Foreign employees working in China have been required to participate in China's social insurance scheme starting from 2011, when the Ministry of Human Resources and Social Security released the Interim Measures for the Participation in Social Insurance of Foreigners Employed in China.

Foreign employees are eligible for social insurance exemptions if they come from countries that have social insurance exemption agreements with China. To date, 12 countries have reached such agreements China: Germany, South Korea, Denmark, Canada, Finland, Switzerland, the Netherlands, France, Spain, Japan, Luxembourg, and Serbia. The exemption scope and qualifications may vary from one agreement to another, and the local social insurance bureaus may have different policies towards the implementation of the exemptions. Employers should consult and apply with the local bureau in charge before they decide not to contribute for their foreign employees.