China
New Opinions of the Ministry of Human Resources and Social Security – Concerning the Regulations on Work-Related Injury Insurance
Impact date: 13 November 2025 Following the enactment of the Regulations on Work-Related Injury Insurance (工伤保险条例, the “Regulations”), the Ministry of Human Resources and Social Security (the “MHRSS”) previously issued the Opinions of the Ministry of Human Resources and Social Security on Several Issues Concerning the Implementation of the Regulations on Work-Related Injury Insurance (I) and (II) (人力资源社会保障部关于执行《工伤保险条例》若干问题的意见（一）、（二）) in 2013 and May 2025, which supplement the Regulations and address practical issues arising in their implementation.
In response to emerging issues and scenarios in work‑injury determination, the MHRSS issued the Opinions of the Ministry of Human Resources and Social Security on Several Issues Concerning the Implementation of the Regulations on Work-Related Injury Insurance (III) (人力资源社会保障部关于执行《工伤保险条例》若干问题的意见（三）, “Opinions (III)”) on 13 November 2025, effective immediately. Opinions (III) clarify the rules in work-related injury recognition (including certain specific situations), employment relationship confirmation and work-related injury insurance benefits.
Opinions (III) elaborate on the three basic components underpinning work-related injury recognition, namely “working hours”, “workplace”, and “work-related causes”. It outlines five typical scenarios constituting ‘working hours’, with the emphasis placed on whether the employee’s conduct is based on the employer’s instructions or arrangements. For “workplace”, Opinions (III) clarify that (i) areas outside the employer’s business premises used for completing specific tasks by employees, and (ii) reasonable areas between multiple workplaces that employees transverse for work purposes also constitute “workplace”. Opinions (III) further clarify that the determining factor for “work-related causes” is the causal relationship between performing work duties and the injury sustained, so injuries sustained while employees (i) safeguard the employer’s legitimate interests or (ii) address essential physiological needs in reasonable places during working hours may also qualify.
Specifically, Opinions (III) address key issues relating to (i) infringements by medical institutions during the treatment process, (ii) injuries sustained when commuting to or from work, (iii) deaths caused by sudden illnesses that are deemed work-related, (iv) working from home, and (v) exceptional circumstances that are not recognized as work-related injuries.
Opinions (III) reaffirm that, where the existence of an employment relationship cannot be confirmed, the authorities shall inform the injured worker to resort to arbitration, litigation, or other mechanisms to seek confirmation. In addition, Opinions (III) clarify that, in case employment relationship does not exist in circumstances such as illegal subcontracting or affiliation arrangements, the injured worker may still apply for recognition of the work-related injury.
In terms of work-related injury insurance benefits, Opinions (III) address the adjustment of benefits following work capacity reassessment. If the conclusion on an injured employee’s work capacity changes after a reassessment, the disability allowance and nursing care allowance (excluding one-off disability compensation) shall be adjusted accordingly from the subsequent month. Opinions (III) also supplement the Regulations that only when an employer has fully complied with its insurance obligations (the “Obligations”), i.e. enrolling in work-related injury insurance and paying the required premiums and late fees in full for all employees, will the work-related injury insurance fund assume liability for new expenses.
Employer implications/action needed Employers should align their workplace safety and risk management systems as well as their operating procedures with Opinions (III). In particular, in light of the legal developments with respect to emerging forms of employment, e.g. working from home, clear approval, management and record-keeping procedures should be established. In the context of work-related injuries, employers should also establish comprehensive emergency and post-incident management mechanisms, and ensure full compliance with the Obligations. In addition, all enterprises or non-enterprise entities should strengthen reviews of contractual arrangements such as outsourcing and subcontracting to ensure their legality.
Employer risk Given that Opinions (III) in effect expand the scope of work-related injury liability, it is foreseeable that the number of applications for compensation claims will increase. Where employers fail to ensure compliance with the Obligations, they will bear sole liability for employees’ work-related injury insurance. On the other hand, enterprises or non-enterprise entities engaging in non-employment contractual arrangements with workers may also be held legally liable for work-related injury insurance due to illegal subcontracting or similar breaches.
Regulating the Posting of Recruitment Information on Online Platforms
Impact date: 25 December 2025 On 25 December 2025, the Ministry of Human Resources and Social Security, together with four other authorities, jointly promulgated the Circular on Regulating the Posting of Recruitment Information on Online Platforms (关于规范网络平台招聘类信息发布的通知), with the aim of preventing false recruitment information from misleading job seekers and protecting their lawful rights and interests.
An employer must engage human resources service institutions and/or online platforms with a Human Resources Service License to post recruitment information. If an employer conducts self-recruitment on online platforms without the assistance of third-party human resources service institutions, it may only post recruitment information for itself (and its affiliated branches) in accordance with the format standards specified by the online platforms. The relevant recruitment information should be lawful and truthful and should not involve prohibited information such as discriminatory content. The source of recruitment information must also be strictly indicated. Additionally, the employer shall cooperate with online platforms’ regular qualification verifications by providing its business license and other necessary materials.
Employer implications/action needed Employers should engage a qualified human resources service institution and/or post recruitment information on qualified online platforms. They should ensure that the recruitment information posted is accurate and does not involve any prohibited information. They should also cooperate with online platforms’ qualification verifications.
Employer risk Employers that post recruitment information in breach of applicable laws and regulations may be subject to administrative regulatory measures and/or other measures imposed by online platforms (e.g. warnings, removal or deletion of recruitment information, restrictions on posting recruitment information and other functions, or suspension or termination of services).
Official Opinions on Enterprise Annuities
Impact date: 31 December 2025 To establish a multi-layer endowment insurance system and promote the development of enterprise annuities while safeguarding the quality of life of retirees, the Ministry of Human Resources and Social Security (the “MOHRSS”) and the Ministry of Finance (the “MOF”) jointly promulgated the Measures for Enterprise Annuities (企业年金办法), which took effect in February 2018.
To more effectively promote the development of enterprise annuities, on 31 December 2025, the MOHRSS and the MOF jointly issued the Opinions on Further Effectively Carrying Out the Work on Enterprise Annuities (关于进一步做好企业年金工作的意见, the “Opinions”). The Opinions encourage different employers, whether enterprises or non-enterprise entities, to establish enterprise annuities together with their employees, thereby expanding the coverage of the enterprise annuity system. To do so, simplified templates for enterprise annuity plans (“Plans”) will be promoted and online filings will gradually be available in eligible regions, and methods for approving Plans have been broadened to other democratic procedures such as public announcements, in addition to discussions in the employee representative congress or by all employees.
The Opinions also allow employers to adopt flexible contribution rates, such as allowing employers with insufficient continuous contribution capacity to lower contribution standards in addition to the initial option of suspending contributions. Employers may choose between establishing a single Plan or participating in a pooled Plan initiated by a legal person trustee institution. The Opinions also state that actions will be taken to promote the safe and standardized operation of funds, improve the level of management and service, and deepen publicity and guidance, so as to comprehensively promote the development and recognition of enterprise annuities.
Pilot programs for expanding the coverage of enterprise annuities will be launched in certain industrial parks, industrial clusters, reform pilot zones, and other qualified parks.
Employer implications/action needed Employers may consider formulating appropriate Plans and establishing enterprise annuities based on their own circumstances together with their employees, so as to promote the welfare of retirees.
Employer risk N/A
Refined methods concerning the calculation of Work-Related Injury Insurance Premiums in Shanghai
Impact date: 1 January 2026 – 31 December 2030 Pursuant to the Shanghai Work-Related Injury Insurance Implementation Measures (上海市工伤保险实施办法), in addition to paying work-related injury insurance premiums at a basic rate, a floating rate is also applied to Shanghai employers that have records of work-related injuries. The floating rate is determined based on factors such as the employer’s use of work related injury insurance funds and the incidence of work related injuries, and will be reviewed annually.
On 9 January 2026, the Shanghai Ministry of Human Resources and Social Security and the Shanghai Ministry of Finance jointly issued the Shanghai Work-Related Injury Insurance Floating Rate Management Measures (上海市工伤保险浮动费率管理办法, the “Measures”) to further refine the adjustment mechanism for work-related injury insurance rates and promote work-related injury prevention and rehabilitation. The Measures refine the upward and/or downward adjustment mechanisms in the calculation of the floating rate for various categories of industries, including the specific thresholds or scenarios under which adjustments may be triggered, special circumstances (e.g. failure to fulfil payment or reporting obligations or engagement in fraudulent activities) in which rate deductions are prohibited, and payments excluded from the calculation of employers’ work-related injury insurance premiums.
The Measures also elaborate on the allocation of liability in the context of dispatched workers.
Employer implications/action needed Given that the floating rate is pegged to employers’ past work-related injury records, employers should maintain a full record of work-related injuries (including payments excluded from premium calculation), ensure accuracy of filings, and clarify any disputed cases. Employers should also strengthen workplace safety management and accident prevention measures, and review compliance with payment obligations.
Employer risk Depending on the nature of the industry and the incidence of work-related injury accidents, employers may bear increased financial burdens resulting from an increased floating rate. If employers fail to fulfil their payment or reporting obligations or engage in fraudulent activities, they may also be disqualified from deductions in work-related injury insurance rates.
Supreme People’s Court clarifies conditions for advance payments out of the Basic Medical Insurance Fund
Impact date: 1 February 2026 Pursuant to the Social Insurance Law of the People’s Republic of China (中华人民共和国社会保险法) and the Interim Measures for Advance Payment by the Social Insurance Fund (社会保险基金先行支付暂行办法, the “Interim Measures”), where an individual participating in basic medical insurance (the “insured person") suffers an injury or illness caused by the tortious act of a third party who cannot be identified or fails to compensate for the portion of medical expenses for which it is legally responsible, the basic medical insurance fund shall make an advance payment upon (i) a written application with supporting information and (ii) a legal review by the social insurance agency (the “Agency”). Pursuant to the Interim Measures, the Agency may seek recourse for medical expenses paid in advance from (i) the work-related injury insurance fund, (ii) the employer (if it has not paid the work-related injury insurance premiums), (iii) the insured person (if he/she has obtained the medical expenses from a third party or the employer), or (iv) the responsible third party.
On 5 January 2026, the Supreme People’s Court promulgated the Official Reply of the Supreme People's Court on Issues Concerning the Application of Law on the Conditions for Applying for Advance Payment by the Basic Medical Insurance Fund (最高人民法院关于基本医疗保险基金先行支付申请条件法律适用问题的批复, the “Official Reply”). As per the Official Reply, the insured person’s statutory right to apply for an advance payment from the basic medical insurance fund is not affected by whether they have already paid the medical expenses themselves at the time of settlement. If the Agency rejects an application solely on the basis that the insured person has paid the expenses, the insured person may initiate court proceedings to seek an order for advance payment, and the court shall uphold the claim.
Employer implications/action needed By confirming that insured persons may apply for advance payment regardless of whether they have already paid the medical expenses themselves, the Official Reply in effect lowers the threshold for employees to file applications. It is foreseeable that more advance payment decisions may be issued by the Agency. Correspondingly, more recourse actions may be initiated, including against employers. It is important that employers pay work-related injury insurance premiums punctually.
Employer risk More recourse actions may be initiated against employers if they fail to pay work-related injury insurance premiums in a timely manner.
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