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- Human Resources and Payroll in China 2016-2017 (5th Edition)
IIT Incentives for Hiring Disabled Workers
Disabled employees in China are eligible for IIT deduction. While disabled persons employed
anywhere in the country qualify for this deduction, China’s tax authorities have yet to implement
a nationwide standard. The deduction amount therefore varies from region to region, with the
country’s more affluent areas tending to provide greater deductions. Below, we provide an example
in Guangzhou, Guangdong province.
IIT Deduction for Disabled Employees in Guangzhou
Annual salary (RMB)
Deduction (%)
Below 60,000
50%
60,000 – 100,000
40%
100,000 – 150,000
30%
150,000 – 200,000
20%
More than 200,000
10%