Foreign national who enters into employment contract with an FIE should pay IIT irrespective of how long he/she works in the tax year.

• 受雇于境外机构，并由境外机构派到中国工作的外籍员工，除非依照规定可以免税；否则，无论该员工在何处收取工资，需按其工作日数计算缴纳个人所得税。