Client Self-Service Tool
APAC Engineer Cost & Liability Calculator
Simulate the full employment cost and termination liability of placing a full-time engineer under Brocent payroll — covering China, Hong Kong, Taiwan, Vietnam, Thailand, and Malaysia. Includes social insurance, housing / pension fund, welfare, severance, PILON, VAT, and FX costs.
Jurisdiction
Engineer Details
High-earner: severance rate capped at 3x local average wage.
Used to calculate termination liability for your scenario.
Housing Fund (公积金)
Employer rate equals employee rate. Typical: 7%. Verify with local authority.
MPF (Mandatory Provident Fund): 5% employer contribution.
Capped at HKD 1,500 / month (income ceiling HKD 30,000). Employees earning below HKD 7,100 are exempt from employee-side contribution but employer still pays 5%.
MPF offset abolition eff. 1 May 2025: severance & long service pay can no longer be offset against MPF accrued benefits — employer must fund from cash.
Labour Pension (勞退): 6% employer contribution on full monthly wage — no ceiling.
Paid into the engineer's portable individual account regardless of job changes.
EPF (KWSP — Employees Provident Fund):
- Salary ≤ RM 5,000: employer contributes 13%
- Salary > RM 5,000: employer contributes 12%
- No contribution ceiling
Employee contributes 11% (under age 60). Foreign workers: 2% from Oct 2025.
HRD Corp Levy i
Mandatory for employers with ≥10 Malaysian employees. Base = fixed salary only, excludes allowances.
Severance Scheme i
Select based on the engineer's original hire date.
Workmen Compensation Fund (WCF) i
Industry-risk rate set by DEDE. Default 0.5%. Typical range 0.2%–1.0%.
Benefits & Welfare (CNY/month) i
Annual Leave
Encashment = days × (salary ÷ 21.75 statutory working days/month).
Billing & Payment
Payment Location i
Malaysia — Research in Progress
EPF, SOCSO, EIS, HRD Corp levy, Employment Act 1955 termination benefits, and SST rates are being studied and verified.
Expected: calculator support coming soon
A. Monthly Employment Cost
CNY| Gross Salary | — |
| Social Insurance (employer) | — |
| Housing Fund (employer) | — |
| Mobile Allowance | — |
| Travel Allowance | — |
| Commercial Insurance | — |
| Other Allowances | — |
| Total Monthly Cost | — |
| Annualized (×12) | — |
B. Tax & Transaction Costs (Monthly)
| Employment Cost Base | — |
| VAT 6% (mandatory — domestic & international) | — |
| International Payment Fee (2%) | — |
| FX Spread | — |
| Total Monthly Billable | — |
C. Termination Liability
Lawful termination — Labor Contract Law Art. 40 & 47
Your scenario: —
| Severance (经济补偿金) | — |
| Payment in Lieu of Notice (代通知金) | — |
| Unused Leave Encashment | — |
| SI During Notice / PILON Period | — |
| Total Termination Cost | — |
All Scenarios — Quick Reference
| Duration | N | Severance | + PILON | Total |
|---|
Wrongful Dismissal Exposure (Art. 87)
2N double-pay (赔偿金) replaces severance
+ estimated 4 months back-pay during arbitration dispute
—
Protected employees (Art. 42) cannot be terminated under Art. 40 at all: pregnant, nursing, 15+ years service at retirement age, occupational disease, or work injury.
D. Rehire / Payroll Transfer
If the engineer is currently employed elsewhere and transferring to Brocent payroll, the current employer must first settle all outstanding termination obligations — severance accrued to date, unused leave, and any owed benefits.
If the current employer fails to settle, that liability transfers to Brocent and becomes Brocent's exposure upon the next termination event.
Always obtain a written release from the departing employer confirming no outstanding obligations before onboarding the engineer.
Regulatory Basis & Limitations
China (rates: 2024–25): Shanghai SI 25.5% (pension 16% + medical 9% + unemployment 0.5%). Beijing SI 26.3% (pension 16% + medical 9.8% + unemployment 0.5%). Work injury & maternity levy not itemised. Shenzhen & Guangzhou rates are approximate. Housing fund 5–12% (slider). Severance: Art. 47 LCL — 1 month/year; <6 months = 0.5 month. High-earner cap applies above 3× local avg wage. PILON: Art. 40 — 1 month salary in lieu of 30-day notice. Wrongful dismissal: Art. 87 — 2N. 2025 SPC Judicial Interpretation II (eff. Sept 1 2025): SI waivers void, reinstatement rights strengthened.
Hong Kong (rates: 2025): MPF employer 5%, capped at HKD 1,500/month (income ceiling HKD 30,000). No income tax / VAT. Severance Pay (SP): 2/3 × min(salary, HKD 22,500) × years of reckonable service. Long Service Pay triggers after 5 years (different formula). MPF offset abolition eff. 1 May 2025: SP/LSP must be funded from employer cash, not MPF.
Taiwan (rates: 2025): 勞保 (Labour Insurance) employer 7%, cap NTD 45,800/month. 健保 (NHI) employer 6.11%, cap NTD 219,500/month. 勞退 (Labour Pension) employer 6%, no ceiling. Severance: New LPA scheme 0.5 month/year (max 6 months); Old LSA scheme 1 month/year (no cap). Notice: 0 days (<3 months), 10 days (3–11 months), 20 days (1–3 years), 30 days (3+ years). Business Tax (VAT) 5%.
Vietnam (rates: eff. 1 Jul 2025): BHXH 17.5% + BHYT 3% + BHTN 1% = 21.5% employer SI. Trade Union 2%. SI ceiling VND 46,800,000/month (rising to VND 50,600,000 from 1 Jul 2026). Export services: 0% VAT. Domestic: 10% VAT. Severance and notice figures shown are indicative — verify with a Vietnam-licensed HR/legal advisor.
Thailand (rates: eff. 1 Jan 2026): SSF employer 5%, ceiling THB 17,500/month → max THB 875/month. WCF rate is industry-specific (default 0.5%). Statutory severance (LPA S.118): 30/90/180/240/300/400 days for tenure 120d–<1yr / 1–3yr / 3–6yr / 6–10yr / 10–20yr / 20+yr. Maternity leave: 120 days, employer pays first 60 days (eff. 7 Dec 2025). VAT 7%.
FX & payment fees: +2% when remittance is made outside the country of service. FX spread: Group A currencies (USD/EUR/GBP/SGD/CHF) 1.5%, Group B (AUD/CAD/NZD/SAR/AED) 2.0%. Local currencies shown carry no FX spread.
This tool does not include: Brocent management fee, profit margin, credit terms, or financial costs. It is a cost-transparency tool only. Always verify rates with a qualified local labor law advisor before committing to a commercial quote.
Calculator policy rates last updated: July 2025 — China, Hong Kong, Taiwan, Vietnam, Thailand