The salary scale is intended as a guide. Salary offered is subject to
qualifications, relevant teaching experience and other necessary prerequisites
as listed.
• ACADEMIC
TEAM LEADER
Annual Salary and Benefits are made up of four divisions as follows:
1. Basic Salary
2. Teaching Allowance
3. Benefits
4. Management Allowance
• SUBJECT LEADER
Annual Salary and Benefits are made up of four divisions as follows:
1. Basic Salary
2. Teaching Allowance
3. Benefits
4. Management Allowance
• SUBJECT TEACHER
/ EFL TEACHER
Annual Salary and Benefits are made up of three divisions as follows:
1. Basic Salary
2. Teaching Allowance
3. Benefits
EXPLANATION
OF DIVISIONS........................
1. Annual Basic Salary
The Basic Salary Scale is determined by qualification and experience
as stated below.
| Basic Salary Scale (RMB) |
BSS1
72,000 |
BSS2
84,000 |
BSS3
102,000 |
BSS4
120,000 |
BSS5
144,000 |
BSS6
168,000 |
| Qualification / Relevant Experience |
Teaching qual /BA + EFL or TESOL Dip |
+ 1 year Teaching Experience |
+ 2 yrs |
+3 yrs |
+4 yrs |
5+ yrs |
2. Annual Teaching Allowance
Teaching Allowance = 100RMB per teaching period (lecture and tutorial)
Normal expectation would be for a subject teacher to teach between
26 periods per week x 40 weeks per academic year = 1040 periods per
year. Normal annual teaching allowance therefore = 104,000RMB per year.
3. Annual Benefits
Insurance
Round-way flight tickets
Free accommodation
4. Annual Management Allowance
The position of Academic Team Leader attracts an additional annual management
allowance of between 80,000RMB – 120,000RMB, depending upon experience.
The position of Subject Leader attracts an additional annual management
allowance of 25,000 RMB
EXAMPLES OF ANNUAL
TOTAL SALARIES..................
Academic Team Leader
BSS6 with the highest management allowance, teaching 16 periods per
week
168,000RMB + [(16x100RMB)x40] + 120,000RMB = 352,000RMB + Benefits
Subject Leader
BSS6 with 26 teaching periods per week
168,000RMB + [(26x100RMB)x40] + 25,000RMB = 297,000RMB + Benefits
Subject teacher / EFL teacher
BSS1 with 26 teaching periods per week
72,000 RMB + [(26x100RMB)x40] = 176,000 RMB + Benefits
BSS6 with 26 teaching periods per week
168,000RMB + [(26x100RMB)x40] = 272,000RMB + Benefits
Please note: At all centres except high school affiliated to the people
university, Beijing, the teaching allowance is guaranteed to be a minimum
of 18 periods per week, regardless of number of periods actually taught.
Periods in excess of 18 attract additional payment as specified above.
Personal
Income Tax Rates ..............................
Your tax liability is calculated as follows (for general reference):
Your gross income minus the allowances of 800RMB (or 1,200RMB for Beijing)
and 3,200RMB (extra allowance for non-Chinese national). This gives
a monthly taxable income figure.
According to this monthly taxable income figure, your tax rate and
further allowances will be established as below:
| Monthly taxable income |
Tax rate % |
Further Allowance |
| Between 5,000RMB and 20,000RMB |
20% |
375RMB |
| Between 20,000RMB and 40,000RMB |
25% |
1,375RMB |
Thus,
• Monthly Income – 800 or1,200RMB – 3,200RMB = Monthly
Taxable Income
• Monthly Taxable Income x Tax Rate – Further Allowance
= Tax Liability
Examples:
• If you earn 20,000RMB monthly in Beijing, your tax liability
is 2,725RMB according to the following calculation:
20,000RMB – 1,200RMB – 3,200RMB = 15,600RMB (Monthly Taxable
Income)
15,600RMB x 20% - 375 = 2,745RMB (Tax Liability)
• If you earn 20,000RMB monthly in other regions, your tax liability
is 2,815RMB according to the following calculation:
20,000RMB – 800RMB – 3,200RMB = 16,000RMB (Monthly Taxable
Income)
16,000RMB x 20% - 375 = 2,815RMB (Tax Liability)
