Introduction
An Employer of Record (EOR) in Nanjing enables foreign companies to legally hire local employees in China without establishing a legal entity, while remaining fully compliant with PRC labour law and Jiangsu provincial regulations.
Nanjing (南京), the capital of Jiangsu Province and China’s former imperial capital for six dynasties, seamlessly blends two millennia of historical prestige with cutting-edge industrial and academic infrastructure.
For international companies unable or unwilling to absorb the four-to-six-month timeline and substantial legal overhead of incorporating a Wholly Foreign-Owned Enterprise (WFOE) in China, an Employer of Record (EOR) in Nanjing provides an immediate, compliant, and cost-effective pathway to hiring local talent.
Read on to understand why Nanjing is emerging as the preferred Yangtze River Delta base for automotive, electronics, software, and chemical companies seeking a balance of talent depth, cost efficiency, and regional connectivity.
Nanjing City Snapshot – Where History Meets Innovation
Geography, Infrastructure & Economic Profile
Nanjing, capital of Jiangsu Province (China’s wealthiest province by GDP), sits on the southern bank of the Yangtze River at the geographic and economic heart of the Yangtze River Delta megalopolis.
| Indicator | Detail |
| Municipality Population | ~9.3 million (metro area) |
| Province | Jiangsu (江苏) – China’s wealthiest province |
| Minimum Wage (2024) | CNY 2,490 / month |
| Projected Min. Wage (2026) | ~CNY 2,590 / month |
| Key Industries | Automotive, electronics, software, chemicals, new energy |
| Signature Districts | Jiangning Development Zone, Nanjing Software Valley, Pukou EV Cluster |
| Major Employers | SAIC-Iveco, LG, Sharp, Panda Electronics, State Grid, Suning |
| Universities | 53 total – incl. Nanjing University (C9 League), Southeast University |
| Known As | Ancient Capital of Six Dynasties · Southern Capital · Education Hub |
| Avg. Engineer Salary | CNY 9,000 – 21,000 / month |
| YRD Connectivity | 90 min to Shanghai, 60 min to Suzhou, 90 min to Hangzhou (HSR) |
Historical Prestige as a Talent Magnet
Nanjing’s status as the capital of six successive Chinese dynasties (and briefly the capital of the Republic of China) imbues the city with a cultural gravitas that materially aids talent recruitment. Graduates from across China who value history, culture, and quality of life actively seek roles in Nanjing over the more utilitarian industrial centres of Wuxi or Changzhou.
The city’s tree-lined boulevards, Ming-era city walls, proximity to Purple Mountain, and vibrant cultural scene create a lifestyle appeal that reduces both recruitment difficulty and employee turnover—particularly important for companies competing with Shanghai employers on compensation.
Nanjing Talent Market & Salary Benchmarks（2026）
The Fresh-Graduate Advantage
Nanjing’s 53 universities create an annual supply-demand imbalance that favours employers. The municipal government actively promotes local retention through housing subsidies, tax breaks, and talent visas, but supply still exceeds demand—particularly in software, engineering, and business roles. For international companies, this translates into the ability to hire top-quartile university graduates at salaries 20–30% below Shanghai rates, with the added benefit that Nanjing graduates tend to exhibit lower turnover than Shanghai hires who are constantly fielding competing offers.
Salary Benchmarks – 2026 Estimates
Nanjing’s compensation structure sits comfortably below Shanghai, Hangzhou, and Beijing while exceeding second-tier cities like Wuhan, Qingdao, and Hefei. The table below reflects current market rates across key roles. Total compensation typically includes a performance bonus of one to three months’ salary on top of base figures.
| Role | Monthly Base (CNY) | Approx. Annual Total (CNY) |
| Junior Software Engineer | 6,000 – 9,000 | 90,000 – 135,000 |
| Mid-Level Software Engineer | 9,000 – 15,000 | 135,000 – 225,000 |
| Senior Software Engineer | 15,000 – 21,000 | 225,000 – 315,000 |
| Automotive / Powertrain Engineer | 10,000 – 19,000 | 150,000 – 285,000 |
| Electronics / Hardware Engineer | 9,000 – 17,000 | 135,000 – 255,000 |
| Chemical / Process Engineer | 9,000 – 16,000 | 135,000 – 240,000 |
| Product Manager | 12,000 – 20,000 | 180,000 – 300,000 |
| Data Scientist / AI Engineer | 11,000 – 19,000 | 165,000 – 285,000 |
| Supply-Chain / Logistics Manager | 10,000 – 18,000 | 150,000 – 270,000 |
| Quality Assurance Engineer | 8,000 – 14,000 | 120,000 – 210,000 |
How an Employer of Record Works（EOR） in Nanjing
Why an EOR Is Strategically Valuable in Nanjing
Jiangsu Province operates its own social-security and labour-administration systems independently from neighbouring Zhejiang (Hangzhou) and Shanghai. An EOR with dedicated Nanjing infrastructure ensures your payroll, tax filings, and social-insurance contributions flow through the correct Jiangsu provincial and Nanjing municipal channels—avoiding cross-jurisdictional complications that can arise when using a Shanghai- or Hangzhou-based provider with limited local presence.
Additionally, Nanjing’s large government and SOE workforce means many candidates joining private-sector or international employers are transitioning from highly structured, compliance-heavy environments. An EOR that handles onboarding professionally—clear benefits explanations, transparent pay structures, responsive HR support—sets the right tone and reduces early-tenure attrition among government-to-private-sector transitions.
Core EOR Responsibilities
- Drafting and executing bilingual employment contracts compliant with PRC Labour Law and Jiangsu Province regulations
- Monthly payroll processing: gross-to-net calculations, individual income tax (IIT) withholding, salary disbursement, and detailed pay-slip generation
- Social insurance and housing provident fund registration, contribution, and monthly reporting to Nanjing municipal authorities
- Leave administration: tracking annual, sick, maternity/paternity, marriage, and bereavement leave entitlements
- Regulatory filings: monthly and annual returns to Nanjing Labour Bureau, Tax Bureau, and Social Security Administration
- Termination procedures: compliant notice periods, severance calculations, and final settlement processing
- Fresh-graduate onboarding support: orientation, benefits walk-through, and first-90-days integration for university hires
Onboarding Timeline
The EOR model’s primary differentiator is speed. A typical Nanjing onboarding sequence:
- Days 1–3: Master Service Agreement executed; candidate details and offer terms submitted to EOR.
- Days 4–6: Bilingual employment contract drafted, reviewed, and presented to the new hire for signature.
- Days 7–9: Social-insurance accounts opened; housing provident fund registration filed with Nanjing Municipal Provident Fund Management Centre.
- Days 10–12: Individual income tax registration completed; payroll system configured with correct withholding rules.
- Days 13–15: Employee orientation and onboarding completed; work commences. First payroll cycle is initiated.
For straightforward single hires, many EORs can compress this to ten business days. Multi-hire engagements benefit from parallel processing.
Pricing & Cost Transparency
EOR pricing in Nanjing follows national standards. A fixed per-employee-per-month (PEPM) fee of USD 280–600 is most common for mid-to-senior hires. A percentage-of-salary model (8–15%) may be more economical for junior or fresh-graduate roles. One-time onboarding fees of USD 500–1,800 are typical but frequently waived for multi-hire agreements. Always request a fully loaded cost sheet that clearly separates EOR service fees from employee total compensation and statutory employer contributions.
Employment Law & Compliance in Nanjing for Foreign Companies
Minimum Wage & Working-Hour Regulations
Jiangsu Province sets the minimum wage, with Nanjing adopting the highest tier. The 2024 figure is CNY 2,490 per month, with market consensus projecting an increase to approximately CNY 2,590 by 2026. For professional roles, salaries are three to nine times the minimum—but the figure matters for probation-pay floors and severance calculations.
PRC Labour Law caps the standard work week at 40 hours (eight hours per day). Overtime is permitted within the limits and at the premiums set out below:
| Overtime Category | Premium Rate | Monthly Cap |
| Weekday (beyond 8 hrs/day) | 150% of base wage | 36 hrs total |
| Rest Day (weekend) | 200% of base wage | — |
| Statutory Public Holiday | 300% of base wage | — |
Social Insurance & Housing Provident Fund
Nanjing participates in the Jiangsu provincial social-insurance system and operates its own Housing Provident Fund. Contribution rates are set annually by the Jiangsu Provincial Human Resources and Social Security Department. The table below reflects indicative rates; your EOR will apply the exact figures in effect for each payroll cycle.
| Fund | Employer % | Employee % | Total % |
| Pension Insurance | 16% | 8% | 24% |
| Basic Medical Insurance | 9% | 2% | 11% |
| Unemployment Insurance | 0.5% | 0.5% | 1% |
| Work-Injury Insurance | 0.2–1.9% | 0% | 0.2–1.9% |
| Maternity Insurance | 0.8% | 0% | 0.8% |
| Housing Provident Fund | 5–12% | 5–12% | 10–24% |
| TOTAL (indicative) | 31.5–39.7% | 15.5–22.5% | 47–62.2% |
Employment Contracts & Probation Periods
A written employment contract must be executed within one month of the start date. The standard structure in Nanjing is a one-to-three-year fixed-term contract. After two consecutive renewals or ten cumulative years of service, the employer must offer an open-ended (indefinite) contract upon the next renewal.
Probation periods are capped strictly by contract duration:
- Contract < 1 year: maximum 2 months’ probation
- Contract 1–3 years: maximum 3 months’ probation
- Open-ended contract: maximum 6 months’ probation
- Probation salary must be at least 80% of the agreed post-probation wage and must never fall below the statutory minimum
- Only one probation period is permitted per employment relationship with the same employer
Leave Entitlements – Jiangsu Province
Statutory leave in Jiangsu meets national minimums. The following schedule applies:
- Annual Leave: 5 days (< 10 yrs service), 10 days (10–20 yrs), 15 days (20+ yrs). Many Nanjing employers supplement to 10–15 days from year one.
- Statutory Public Holidays: 11 days distributed across New Year’s Day, Spring Festival (7 days), Tomb-Sweeping Day, Labour Day, Dragon Boat Festival, Mid-Autumn Festival, and National Day
- Sick Leave: paid at 60–100% of salary depending on tenure; duration scales from 3 months to 24 months based on cumulative service
- Maternity Leave: 158 days in Jiangsu Province (98 national + 60 provincial supplement), fully paid
- Paternity Leave: 15 days paid
- Marriage Leave: 3 days paid (extended to 13 days in Jiangsu for employees under 25)
- Bereavement Leave: 3 days paid for immediate-family death
Individual Income Tax (IIT) – Structure & Planning
Your EOR calculates, withholds, and remits IIT automatically. Understanding the framework helps you design competitive offers and set accurate take-home expectations during recruitment.
China taxes comprehensive income (salary and wages) on an annual progressive basis. The taxable base is calculated by first deducting CNY 5,000 per month (CNY 60,000 per year), then subtracting social-insurance and housing-fund contributions, and finally applying any eligible special itemised deductions—children’s education, elderly care, housing-loan interest, serious illness, and continuing education.
| Annual Taxable Income (CNY) | Marginal Tax Rate |
| 0 – 36,000 | 3% |
| 36,001 – 144,000 | 10% |
| 144,001 – 300,000 | 20% |
| 300,001 – 420,000 | 25% |
| 420,001 – 660,000 | 30% |
| 660,001 – 960,000 | 35% |
| Above 960,000 | 45% |
Step-by-Step Hiring Checklist for Nanjing
The following consolidated checklist brings together all guidance in this document into a single actionable workflow:
- Define the role scope, reporting structure, work location (on-site/hybrid/remote), salary range, and any special requirements.
- Select an EOR provider with verified Nanjing / Jiangsu operations. Request a fully loaded cost estimate.
- Execute the Master Service Agreement and submit candidate details and agreed offer terms.
- EOR drafts a bilingual employment contract—review, approve, and present to the candidate.
- Candidate signs; EOR initiates social-insurance registration and housing provident fund filing with Nanjing authorities.
- EOR configures payroll and confirms the first pay date with the employee.
- Onboarding orientation is delivered—covering policies, benefits, leave, data-security obligations, and IT setup.
- Employee begins work. EOR processes the first monthly payroll and files all statutory returns.
- Conduct structured 30/60/90-day check-ins to assess performance and engagement.
- At probation end, formally confirm the permanent role or initiate lawful termination if needed.
Conclusion – Nanjing’s Enduring Advantage
Nanjing in 2026 occupies a uniquely balanced position in China’s economic landscape. It is simultaneously the ancient capital of six dynasties with cultural gravitas that attracts talent, the education capital of China with 53 universities producing over 200,000 graduates annually, the automotive and electronics manufacturing hub of the Yangtze River Delta, and—critically—just 90 minutes by high-speed rail from Shanghai.
For international companies, an Employer of Record in Nanjing is the optimal vehicle for capturing this opportunity without the four-to-six-month timeline and substantial legal overhead of entity incorporation. A well-chosen EOR partner shields you from Jiangsu Province’s independent regulatory framework, handles fresh-graduate onboarding professionally, and ensures every payroll, tax filing, and social-insurance contribution lands on time and in full compliance.
Nanjing is ready. The question is simply: when will you arrive? Speak with a Nanjing EOR specialist to receive a compliant hiring cost breakdown and onboarding timeline tailored to your headcount plan.
Partner with EOR China today and maximize your business potential in Nanjing’s dynamic market.
About EOR China
EOR China is a leading Employer of Record service provider specializing in China market expansion. With offices in major cities including Beijing, Shanghai, and Shenzhen, we help international companies hire, manage, and pay their Chinese workforce compliantly and efficiently.