Glossary/Social insurance
Labour law
Social insurance
Names change: social insurance and housing fund in China; CPF in Singapore; MPF in Hong Kong; EPF, SOCSO, and EIS in Malaysia; BPJS in Indonesia; IMSS in Mexico; INSS in Brazil; ZUS in Poland; ONSS/RSZ in Belgium.
Foreign employees are often treated differently — no CPF on an Employment Pass in Singapore; a lower EPF rate for foreign employees in Malaysia from October 2025. Do not copy a citizen rate onto an expatriate seat without checking.
FAQ
Questions we get
- Who pays social insurance — us or the employee?
- Both, in most stacks. The employer share is on top of gross. The employee share is withheld from gross. The hiring guide splits the two.
Related
Other terms
Contribution base
The wage slice on which social charges are calculated — often capped, and not always equal to uncapped gross pay.
Housing fund (China)
China's city housing-fund scheme (住房公积金): a separate mandatory saving, paid by employer and employee, on top of social insurance.
CPF (Singapore)
Central Provident Fund: mandatory contributions for Singapore citizens and permanent residents. The ordinary-wage ceiling is S$8,000 a month from 1 January 2026.
MPF (Hong Kong)
Mandatory Provident Fund: Hong Kong's 5% + 5% retirement saving on relevant income, with a monthly cap, for most employees.
Statutory employer cost
The mandatory amounts the employer pays on top of gross wages: social insurance, funds, levies, and extra-month rules — not a market salary.
Reviewed 11 September 2026. Statutory figures follow the country hiring guides. This is a briefing for multinational employers, not legal advice.
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