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外籍员工离职全流程:合规操作,保障双方权益

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中创侨智中创侨智 2025-12-10 14:01:18 2438
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外籍员工离职全流程:

  

  

合规操作,保障双方权益

  

  Full process for foreign employees' resignation:

  Compliant operations to protect the rights and interests of both parties

  根据《中华人民共和国出境入境管理法》及《外国人在中国就业管理规定》,外籍员工离职手续涉及用工、出入境、社保、税务等多重合规要求。企业需按法定流程操作,既避免自身被追责,也保障外籍员工合法权益。

  In accordance with the Exit and Entry Administration Law of the People's Republic of China and the Regulations on the Administration of Employment of Foreigners in China, the resignation procedures for foreign employees involve multiple compliance requirements in terms of employment, entry and exit, social security, and taxation. Enterprises must operate in accordance with legal procedures, not only to avoid being held accountable themselves but also to protect the legitimate rights and interests of foreign employees.

  

  

  
  
  
  
  
  

  01

  

  离职前:

  
  

  1.  确认离职意向与期限:要求外籍员工以书面形式提交离职申请,明确离职原因及最后工作日,确保符合劳动合同约定的提前通知期(通常为30日)。若属合同到期终止,企业需提前30日与员工确认是否续约,不续约则启动离职流程。

  Confirm the intention and period of resignation: Foreign employees are required to submit a written resignation application, specifying the reasons for resignation and the last working day, to ensure compliance with the advance notice period stipulated in the labor contract (usually 30 days). If the contract expires and terminates, the enterprise must confirm with the employee 30 days in advance whether to renew the contract; if not, the resignation process shall be initiated.

  

  2.  梳理核心证件信息:整理员工《外国人工作许可证》《工作类居留证件》、护照、劳动合同等文件,核对证件有效期,避免因证件过期导致手续延误。

  Sort out core document information: Organize documents such as employees' "Foreigners' Work Permit", "Work-Related Residence Permit", passport, and labor contract, check the validity period of the documents, and avoid delays in procedures due to expired documents.

  

  

  
  
  
  
  
  

  02

  

  离职中:

  
  

1.  工作交接与财物结算(离职当日完成)

  组织员工与接手人完成工作交接,明确未办结事项、客户资源及文件资料归属,形成书面交接记录。同时一次性结清工资、奖金、报销等款项,出具薪资结算证明,避免财务争议。

  Work handover and financial settlement (to be completed on the last working day)

  Organize the employee and the successor to complete the work handover, clarify the unfinished matters, customer resources, and ownership of documents and materials, and form a written handover record. At the same time, settle all wages, bonuses, reimbursements and other payments in one go, and issue a salary settlement certificate to avoid financial disputes.

  

2.  证件注销:10日内启动,双证必办

  这是合规核心环节。企业需在解除劳动合同之日起10日内,登录“外国人来华工作管理服务系统”提交《外国人工作许可证》注销申请,上传签字盖章的离职证明、申请表等材料,经审核通过后领取注销证明。

  Document cancellation: Initiate within 10 days, both certificates must be processed

  This is a core compliance link. Enterprises are required to log in to the "Foreigners' Work in China Management Service System" to submit an application for cancellation of the "Foreigners' Work Permit" within 10 days from the date of termination of the labor contract, upload materials such as the signed and sealed resignation certificate and application form, and obtain the cancellation certificate after approval.

  

  随后督促员工持工作许可注销证明、护照等材料,到公安机关出入境管理部门办理《工作类居留证件》注销,领取有效期30天的停留签证(T签),确保其居留状态合法。若员工需转聘新单位,可凭停留签证办理新证件。

  Subsequently, employees are urged to bring materials such as the work permit cancellation certificate and passport to the exit-entry management department of the public security organ to cancel the "Work-type Residence Permit" and obtain a 30-day valid stay visa (T visa) to ensure that their residence status is legal. If an employee needs to be transferred to a new employer, they can apply for a new document with the stay visa.

  

3.  社保与税务:分类处理,不留隐患

  Social Security and Taxation: Classified handling to avoid hidden risks

  社保方面:若员工离境且不再来华就业,协助其申请养老保险个人账户清算、医疗保险个人账户提取;若转聘新单位,办理社保减员手续,提供缴费记录供新单位接续。住房公积金按双方协商缴纳情况,凭离职证明和护照办理提取或转移。

  Regarding social security: If an employee leaves the country and will no longer work in China, assist them in applying for the liquidation of their individual pension insurance account and the withdrawal of their individual medical insurance account; if they are transferred to a new employer, go through the procedures for removing them from the social security roster and provide payment records for the new employer to continue the coverage. For housing provident funds, depending on the mutually agreed payment status, handle withdrawal or transfer procedures with the resignation certificate and passport.

  

  税务方面:为员工办理个人所得税清算,申报其在华工作期间的全部收入,确保无欠税。需留存税收缴款书复印件,供员工后续办理税务注销登记使用。

  Tax aspects: Handle personal income tax liquidation for employees, declare all their income during their work in China, and ensure there is no tax arrears. Copies of tax payment receipts need to be retained for employees to use in subsequent tax deregistration procedures.

  

4.  出具正式离职证明(离职3日内完成)

  离职证明需注明员工姓名、国籍、工作岗位、入职及离职日期、离职类型,加盖企业公章。该证明是员工办理签证变更、新工作入职的必备文件,需确保信息准确无误。

  Issue an official termination certificate (to be completed within 3 days of termination). The termination certificate must include the employee's name, nationality, job position, dates of employment and termination, and type of termination, and must bear the company seal. This certificate is a necessary document for employees to process visa changes and onboarding for new jobs, and the information must be accurate.

  

  

  
  
  
  
  
  

  03

  

  离职后:

  
  

  1.  离境跟踪:若员工计划离境,提醒其在停留签证有效期内出境,避免因逾期居留被处罚,同时留存其离境机票复印件等凭证。

  Departure tracking: If an employee plans to leave the country, remind them to exit within the validity period of their stay visa to avoid penalties for overstaying, and at the same time retain copies of their departure air tickets and other documents.

  

  2.  材料归档:将离职申请、交接记录、薪资证明、证件注销回执等材料整理归档,保存至少2年,以备劳动部门或出入境管理部门核查。

  Material Filing: Organize and file materials such as resignation applications, handover records, salary certificates, and document cancellation receipts, and keep them for at least 2 years for inspection by labor departments or entry-exit management departments.

  

  3.  争议预防:若员工涉及未结清债务或保密义务,需在离职协议中明确责任;发生劳动争议时,按《劳动法》《劳动争议调解仲裁法》处理。

  Dispute Prevention: If an employee is involved in unsettled debts or confidentiality obligations, their responsibilities must be clearly specified in the resignation agreement; in case of labor disputes, they shall be handled in accordance with the Labor Law and the Law on Mediation and Arbitration of Labor Disputes.

  

  
  
  
  
  
  

  04

  

  关键风险提示

  

  1.  逾期未注销风险:企业未按时办理工作许可证注销,可能被处以罚款;员工未注销居留证件导致非法居留,企业可能承担连带责任。

  1. Risk of overdue failure to cancel: If an enterprise fails to go through the cancellation procedures of the work permit on time, it may be fined; if an employee fails to cancel their residence permit, resulting in illegal residence, the enterprise may bear joint liability.

  2.  证件保管风险:离职后及时收回员工工作证等企业物品,避免被冒用。

  2. Certificate custody risk: Promptly retrieve corporate items such as employees' work permits after they leave the company to prevent them from being fraudulently used.

  3.  双边协议考量:若员工所属国家与中国签有社保双边协议(如德国、日本),需按协议规定办理社保豁免或转移手续,避免重复缴费。

  3. Considerations of bilateral agreements: If the employee's country has a bilateral social security agreement with China (such as Germany or Japan), social security exemption or transfer procedures must be handled in accordance with the provisions of the agreement to avoid double payment.

  

  

  
  
  
  
  
  

  03

  

  核心法规解读:

  

  《外国人在中国就业管理规定》(1996年颁布,经2010年、2017年两次修订)作为外籍员工就业管理的基础性规章,其关于离职的要求贯穿“劳动关系终止-证件管理-责任划分”全链条,核心条款及实操指引如下:

  "Regulations on the Administration of Employment of Foreigners in China" (promulgated in 1996 and revised twice in 2010 and 2017), as a fundamental regulation for the employment management of foreign employees, its requirements regarding resignation run through the entire chain of "termination of labor relations - document management - division of responsibilities". The core provisions and practical guidelines are as follows:

  

1. 劳动关系终止的法定情形与程序

  根据规定第二十条、二十四条,离职主要分为协商解除、合同到期终止及法定解除三类情形,且均需履行对应程序:

  •   协商解除/员工主动离职:需以书面形式明确离职意向及最后工作日,用人单位应留存员工签字的离职申请,作为劳动关系终止的核心凭证。

  •   合同到期终止:若用人单位不续约,需在合同期满前30日内书面通知员工;若员工拒绝续约,应要求其提交书面声明,避免后续争议。合同期满后,员工就业证自动失效,需立即启动离职流程。

  •   法定解除:若外籍员工因违反中国法律被公安机关取消居留资格(如非法就业、逾期居留),用人单位必须解除劳动合同,劳动部门将同步吊销其就业证,且无需支付经济补偿。

  

  Legal Circumstances and Procedures for Termination of Labor Relations

  According to Articles 20 and 24 of the regulations, resignation is mainly divided into three types: negotiated termination, termination upon expiration of the contract, and legal termination, all of which require the corresponding procedures to be followed:

  •   Negotiated termination/employee's voluntary resignation: A written form must be used to clearly state the intention to resign and the last working day. The employer shall retain the resignation application signed by the employee as the core certificate for the termination of the labor relationship.

  •   Termination upon expiration of the contract: If the employer does not renew the contract, it must notify the employee in writing 30 days before the contract expires; if the employee refuses to renew the contract, he/she shall be required to submit a written statement to avoid subsequent disputes. After the contract expires, the employee's employment permit will automatically become invalid, and the resignation process must be initiated immediately.

  •   Legal termination: If a foreign employee has their residence qualification revoked by the public security organ due to violating Chinese laws (such as illegal employment, overstaying), the employer must terminate the labor contract. The labor department will simultaneously revoke their employment permit, and no economic compensation needs to be paid.


  

2. 证件管理义务

  证件管理是规定的核心要求,用人单位承担“主动申报、协助注销、证件回收”三重义务,具体依据第二十条、二十三条执行:

  •   就业证与居留证的注销责任:劳动关系解除后,用人单位需“及时报告”劳动行政部门和公安机关,同步启动《外国人工作许可证》及居留证件的注销流程。

  •   证件交还与流转:用人单位需直接收回员工的就业证原件,连同离职证明等材料提交至原发证机关;同时督促员工凭就业证注销证明,到公安机关办理居留证件注销,避免出现“证件在身但居留状态非法”的风险。

  •   岗位变动的特殊要求:若员工在发证机关规定区域内变更用人单位但从事原职业,需先由原单位完成就业证注销,新单位再办理就业许可变更;若跨区域就业或变更职业,则需完全注销原就业证,重新办理就业许可手续。

      

  Obligation of Document Management:

  Document management is the core requirement of the regulations. Employers bear the threefold obligations of "active declaration, assistance in cancellation, and document recovery", which are specifically implemented in accordance with Articles 20 and 23:

  •   Responsibility for Cancellation of Employment Permit and Residence Permit: After the labor relationship is terminated, the employer shall "promptly report" to the labor administrative department and the public security organ, and simultaneously initiate the cancellation procedures for the Foreigner's Work Permit and residence documents.

  •   Document Return and Circulation: The employer shall directly retrieve the original employment permit of the employee and submit it together with materials such as the resignation certificate to the original issuing authority; at the same time, it shall urge the employee to go to the public security organ to cancel the residence document with the employment permit cancellation certificate, so as to avoid the risk of "having the document but being in an illegal residence status".

  •   Special Requirements for Job Changes: If an employee changes employers within the area specified by the issuing authority but engages in the original occupation, the original employer shall first complete the cancellation of the employment permit, and then the new employer shall go through the formalities for changing the employment permission; if the employee is employed across regions or changes occupations, the original employment permit shall be completely cancelled and new employment permission procedures shall be handled.


  

3. 劳动权益与责任划分

  规定从薪酬、争议处理等方面明确双方权益,避免离职阶段的权益失衡:

  •   薪酬结算底线:第二十一条明确要求,用人单位需在离职当日一次性结清员工工资,且工资标准不得低于当地最低工资标准,严禁以“证件注销未完成”为由拖欠薪资。

  •   社保与福利衔接:第二十二条规定,外籍员工离职前的工作时间、休息休假及社会保险需按国家规定执行,离职时用人单位需提供完整的社保缴费记录,协助办理清算或转移手续,若涉及社保双边协议(如中德、中日协议),需按协议补充证明材料。

  •   争议处理依据:第二十五条明确,离职引发的劳动争议(如经济补偿、薪资拖欠等),完全适用《中华人民共和国劳动法》《劳动争议调解仲裁法》,用人单位需配合劳动仲裁机构或法院的调查,提交劳动合同、离职证明等相关文件。

      

  Division of Labor Rights and Responsibilities

  Regulations clarify the rights and interests of both parties in terms of remuneration, dispute handling, etc., to avoid imbalance of rights and interests during the resignation period:

  •   Bottom line for salary settlement: Article 21 clearly stipulates that the employer must settle the employee's wages in a lump sum on the day of resignation, and the wage standard shall not be lower than the local minimum wage standard. It is strictly prohibited to delay salary on the grounds of "incomplete cancellation of documents".

  •   Connection of social security and benefits: Article 22 stipulates that the working hours, rest and vacation, and social insurance of foreign employees before resignation shall be implemented in accordance with national regulations. When resigning, the employer shall provide complete social security payment records and assist in going through liquidation or transfer procedures. If it involves bilateral social security agreements (such as Sino-German and Sino-Japanese agreements), supplementary certification materials shall be provided in accordance with the agreements.

  •   Basis for dispute handling: Article 25 makes it clear that labor disputes arising from resignation (such as economic compensation, salary arrears, etc.) are fully applicable to the Labor Law of the People's Republic of China and the Law on Mediation and Arbitration of Labor Disputes. Employers shall cooperate with the investigations of labor arbitration institutions or courts and submit relevant documents such as labor contracts and resignation certificates.


  

4. 违规责任

  规定虽未直接列明罚款金额,但明确了违规情形的处理方向,结合《出境入境管理法》及地方实操,用人单位需警惕三类风险:

  •   未按时注销就业证的,劳动行政部门可责令限期改正,逾期未改的将影响企业后续外籍员工招聘资格;

  •   未收回就业证导致证件被冒用的,企业可能承担连带管理责任;

  •   拖欠薪资或拒绝出具离职证明的,员工可向劳动监察部门投诉,企业将面临限期整改及信用记录公示的处罚。

          

  

  Liability for Violations

  Although the regulations do not directly specify the amount of fines, they clearly outline the handling directions for violation circumstances. In conjunction with the Exit and Entry Administration Law and local practical operations, employers need to be vigilant about three types of risks:

  •   If the employment permit is not cancelled on time, the labor administrative department may order rectification within a time limit; if the rectification is not made within the time limit, it will affect the enterprise's subsequent qualification for recruiting foreign employees.

  •   - If the employment permit is not recovered and thus is fraudulently used, the enterprise may bear joint management responsibilities.

  •   If wages are in arrears or a resignation certificate is refused to be issued, employees can complain to the labor supervision department, and the enterprise will face penalties such as rectification within a time limit and public announcement of credit records.

  

  外籍员工离职流程的核心是“守时限、办双证、清税费”。企业需指定专人对接,紧盯10日证件注销、30日停留签证等法定时限,同时做好与员工的沟通说明,确保每一步操作有依据、有记录,实现合规收尾。若外籍人士有来华就业及相关手续办理需求,可选择中创侨智。中创侨智深耕外籍服务领域,熟悉政策细节,能提供高效的证件办理、流程规划等一站式支持,助力省心合规。

  The core of the resignation process for foreign employees is "adhering to time limits, handling dual certificates, and settling taxes and fees". Enterprises need to assign a dedicated person to handle the process, closely monitor legal time limits such as the 10-day certificate cancellation and 30-day stay visa, and at the same time, communicate and explain clearly to employees to ensure that each step of the operation is based on evidence and recorded, so as to achieve a compliant conclusion. If foreigners need to work in China and handle related procedures, they can choose OTGEO. OTGEO is deeply engaged in the field of foreign services, familiar with policy details, and can provide one-stop support such as efficient certificate handling and process planning, helping to achieve worry-free and compliant operations.

  

  

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