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Stock Plans in China

Summary Table
(Updated as of August 2025)


Before offering any stock awards to employees in China, companies should thoroughly research their registration and filing requirements. Although it can be costly to comply, noncompliance can be even costlier. Public companies must register their plans with the State Administration of Foreign Exchange (“SAFE”) and establish a bank account for remittances related to the stock plan. In addition, registration with the relevant local tax bureau(s) is required as well as a disclosure document reporting grants and transactions.  


Private companies are generally prohibited from offering stock awards, although some SAFE offices allow registration with the understanding that no awards will be settled prior to listing.

 

Overview of Stock Plans in China

Taxation of Employee

 

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Securities Laws

 

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Exchange Controls

 

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Employment Laws

 

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Payroll Deductions

 

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Privacy Laws

 

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Electronic Signature

 

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Other Considerations

 

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