第一章 用工治理通用原则

Chapter 1 General Employment Governance Principles

所有在海南自由贸易港经营的企业，须严格遵守国家劳动法律法规、海南省地方用工管理规定及自贸港特殊制度规则。用工管理秉持实质性运营、规范化招录、合规化劳动关系、分层级人才保障、跨境用工开放化五大核心原则。所有用工行为必须满足真实在岗经营、属地社保个税申报、标准化人力资源管理的合规要求。

All enterprises operating in the Hainan Free Trade Port shall abide by national labor laws， local Hainan employment regulations， and special FTP institutional rules. Employment administration adheres to the principles ofsubstantive operation， standardized recruitment， compliant labor relations， hierarchical talent support， and cross－border employment liberalization. All employment behaviors must support genuine on－site operation， localized social insurance and tax declaration， and standardized human resource management。

本政策汇编全面覆盖海南自由贸易港企业各类用工场景，包含普通员工用工、高端紧缺人才用工、外籍及港澳台人员用工、薪资工时管理、社保公积金福利、招录扶持政策、实质性运营合规、劳动争议处置、用工监督管理等全部适用规则，适用于自贸港全域所有市场主体。

This policy compilation covers domestic employee employment， high－end ＆ scarce talent employment， foreign ＆ Hong Kong， Macao， Taiwan personnel employment， salary ＆ working hour management， social insurance ＆ welfare， recruitment incentives， substantive operation compliance， labor dispute management and employment supervision rules applicable to all enterprises in the Hainan Free Trade Port。

第二章 标准用工与劳动合同管理规则

Chapter 2 Standard Employment ＆ Labor Contract Rules

一、基础用工准入要求

一、Basic Employment Access Requirements

在海南自由贸易港完成注册且实现实质性运营的企业，可依法自主招录国内人才、高校毕业生、技能人才、外籍专业人才及跨境从业人员。所有招录人员必须签订正式书面劳动合同，建立规范合法的劳动关系。

Enterprises registered and conducting substantive operations in the Hainan Free Trade Port may independently recruit domestic talents， college graduates， skilled workers， foreign professionals and cross－border employees in accordance with law. All recruited employees must establish formal written labor contracts to standardize employment relations。

仅空壳注册、无实际经营场地、无在岗人员、无实际业务、无属地社保个税申报的企业，其用工行为认定为无效用工，永久丧失自贸港全部税收及产业优惠政策享受资格。

Shell registration without actual office premises， on－site personnel， business operation and local tax ＆ social insurance declaration is deemed invalid employment and will result in disqualification from all FTP preferential policies。

二、劳动合同管理规范

二、Labor Contract Administration Standards

（一）合同期限：普通员工可签订固定期限或无固定期限劳动合同。申请自贸港个税优惠的高端、紧缺人才，劳动合同期限不得少于1年；申请长期人才配套福利的全职高层次人才，劳动合同期限不得少于3年。

（一）Contract Term： Ordinary employees adopt fixed－term or open－ended labor contracts. High－end and scarce talents applying for FTP individual income tax preferences shall sign labor contracts of no less than 1 year； full－time high－level talents applying for long－term talent benefits shall sign contracts of no less than 3 years。

（二）合同备案：企业所有用工信息须通过海南政务服务平台完成线上备案，实现社保、个税、人才认定数据互联互通、同步核验。

（二）Contract Filing： All enterprise employment information shall complete online filing through Hainan government service platforms to realize synchronous verification with social insurance， individual income tax and talent recognition data。

（三）禁止虚假用工：严禁空挂劳动关系、异地代发工资、异地代缴社保、注册空岗等虚假用工行为。违规企业将被追缴政策红利、纳入信用惩戒、责令税务整改。

（三）Prohibition of False Employment： Fictitious labor affiliation， off－site payroll agency， off－site social insurance payment and idle registered employment are strictly prohibited. Violations will trigger policy recovery， credit punishment and tax rectification。

第三章 实质性运营用工标准（核心合规准则）

Chapter 3 Substantive Operation Employment Standard（Core Compliance Rule）

海南自由贸易港企业如需享受15％企业所得税、人才个税优惠、产业扶持等政策，必须满足在岗人员岛内居住比例标准（政策有效期至2027年底）：

To enjoy the 15％ corporate income tax rate， talent tax preferences and industrial support policies， Hainan Free Trade Port enterprises must meet on－site personnel residency proportion standards （valid until end of 2027）：

（一）员工总数10人以下企业：至少3名员工单个纳税年度内在海南自由贸易港累计居住满183天；

1. Enterprises with fewer than 10 employees： At least 3 employees shall accumulate no less than 183 days of residence in the Hainan Free Trade Port within one tax year。

（二）员工总数10－99人企业：不少于30％的员工单个纳税年度内在岛居住满183天；

2. Enterprises with 10–99 employees： No less than 30％ of total employees shall accumulate 183＋ days of in－island residence annually。

（三）员工总数100人以上企业：至少30名员工单个纳税年度内在岛居住满183天。

3. Enterprises with 100＋ employees： At least 30 employees shall meet the 183－day in－island residence requirement per tax year。

员工商务出差、职业培训、短期境外休假可计入岛内居住天数，严禁通过虚假打卡、虚假驻场等方式刷取居住天数。

Business trips， vocational training and short overseas vacations can be included in residence days， while fictitious residence brushing is strictly prohibited。

第四章 薪资、工时与最低工资标准

Chapter 4 Salary， Working Hour ＆ Minimum Wage Standards

一、海南省2026最新最低工资标准

一、Hainan Official Minimum Wage Standard （2026 Latest）

（一）一类区域（海口、三亚、儋州）：执行海南省统一官方月度、小时最低工资标准；

（一）First－tier regions （Haikou， Sanya， Danzhou）： Monthly minimum wage and hourly minimum wage implemented in accordance with official provincial unified standards。

（二）二类区域（文昌、琼海、万宁、东方、五指山、澄迈、乐东及各市县）：月最低工资标准：2070元；小时最低工资标准：18.4元。

（二）Second－tier regions （Wenchang， Qionghai， Wanning， Dongfang， Wuzhishan， Chengmai， Ledong and other counties）： Monthly minimum wage： RMB 2，070； Hourly minimum wage： RMB 18.4。

月标准适用于全日制在岗员工，小时标准适用于非全日制兼职员工。企业不得通过变相扣薪、降薪方式，使员工实际薪酬低于法定底线。

Monthly standards apply to full－time employees； hourly standards apply to part－time non－full－time employees. Enterprises shall not deduct wages in disguised forms to lower actual remuneration below the statutory baseline。

二、工时与加班管理规则

二、Working Hour ＆ Overtime Rules

严格执行国家标准工时制度（每日8小时、每周40小时）。加班时长不得超出法定上限，且须依法足额支付加班薪酬。物流、文旅、服务类特殊岗位，经官方备案审批后，可执行综合计算工时制度。

Strictly implement national standard working hour system （8 hours per day， 40 hours per week）. Overtime work shall not exceed legal limits and shall be paid with statutory overtime remuneration. Special posts in logistics， tourism and service industries may adopt comprehensive working hour system after official filing and approval。

三、技能人才薪资激励政策

三、Skilled Talent Salary Incentive Policy

企业应开展工资集体协商，将职业技能等级作为薪资分配核心依据，制定对应技能津贴、分级薪资体系。国有企业需建立适配职业技能序列的岗位绩效薪酬制度，对高级技能人才落实项目分红、股权激励等长期激励机制。

Enterprises shall carry out collective wage negotiation， take vocational skill levels as an important basis for salary distribution， and formulate corresponding skill allowances and graded salary standards. State－owned enterprises shall establish post performance salary systems matching vocational skill sequences and implement long－term incentive mechanisms such as project dividends and equity incentives for high－level skilled talents。

第五章 社保与公积金用工管理规则

Chapter 5 Social Insurance ＆ Housing Fund Employment Rules

一、属地参保原则

一、Local Participation Principle

海南自由贸易港企业所有在岗员工，须全员足额缴纳本地五险（养老、医疗、工伤、失业、生育）。用工备案、薪资申报、社保缴纳、个税申报数据必须保持一致，形成闭环合规台账。

All on－the－job employees of Hainan Free Trade Port enterprises shall participate in five types of local social insurance （pension， medical， work injury， unemployment， maternity） in full compliance. Employment filing， payroll declaration， social insurance payment and individual income tax payment must be consistent to form closed－loop compliance data。

二、失业保险新规（2025年12月1日实施）

二、Unemployment Insurance New Rules （Effective December 1， 2025）

海南省修订城镇职工失业保险管理规定，优化缴费标准、待遇发放、稳岗补贴机制，进一步降低企业用工成本，提升职工失业保障水平。

Hainan has revised the urban employee unemployment insurance regulations， optimizing contribution standards， benefit distribution and employment stabilization subsidy mechanisms to further reduce enterprise employment burden and improve employee unemployment security guarantee。

三、住房公积金管理规范

三、Housing Fund Management

企业须按照海南省属地比例标准足额缴存住房公积金。符合条件的引进人才、技能人才，可享受公积金低息贷款、灵活提取、人才租房及购房补贴等专属优惠政策。

Enterprises shall pay housing fund in full in accordance with Hainan local proportional standards. Eligible introduced talents and skilled talents can enjoy preferential policies such as housing fund low－interest loans， flexible withdrawal and talent rental ＆ purchase subsidies。

第六章 高端紧缺人才专项用工规则

Chapter 6 High－End ＆ Scarce Talent Employment Special Rules

一、人才用工准入条件

1. 与海南自由贸易港实质性运营企业建立真实全职劳动关系；

1. Establish genuine full－time labor relations with substantive operating enterprises in the Hainan Free Trade Port。

2. 满足任一认定标准：单纳税年度岛内年收入≥30万元，或通过行业主管部门官方人才资质认定；

2. Meet either annual income standard （annual income ≥ RMB 300，000） or official industry talent recognition qualification。

3. 单纳税年度内在岛累计居住满183天，薪资、个税、社保均在海南属地申报缴纳。

3. Accumulate 183＋ days of in－island residence within one tax year with localized salary， tax and social insurance payment。

二、人才用工专属福利

二、Talent Employment Benefits

合规认定的高端、紧缺人才，可享受个人所得税15％税负封顶优惠、子女入学绿色通道、家属医疗保障、人才公寓申请、专项住房补贴等权益。技师及以上高级技能人才，可参照高层次人才标准享受同等住房、教育、医疗配套保障待遇。

Qualified high－end and scarce talents enjoy 15％ maximum individual income tax burden cap， children schooling green channel， family medical guarantee， talent apartment application and special housing subsidies. High－level skilled talents with technician or above qualifications can enjoy equivalent high－level talent housing security treatment。

第七章 跨境及外籍人员用工规则

Chapter 7 Cross－Border ＆ Foreign Personnel Employment Rules

一、外籍用工开放机制

一、Foreign Employment Liberalization Mechanism

海南自由贸易港对外籍人员就业实施负面清单管理。负面清单以外岗位实行简化审批、便捷就业；清单内限制岗位实行配额管理，全面放宽国际人才就业准入门槛。

Hainan Free Trade Port implements negative list management for foreigner employment. Positions outside the negative list realize convenient employment approval； restricted positions adopt quota management system to further open up international talent employment access。

二、外籍及境外人才用工流程

二、Foreign ＆ Overseas Talent Employment Process

境外人才需依规办理工作许可＋Z类工作签证，完成居住登记及属地用工备案。跨境商务出差、短期技术服务、项目合作人才，可享受灵活居住天数统计、出入境便利政策。

Overseas talents apply for work permit ＋ Z－type work visa， complete residence registration and localized employment filing. Cross－border business trips， short－term technical services and project cooperation talents enjoy flexible residence day statistics and convenient entry－exit policies。

三、港澳台人员用工优惠

三、Hong Kong， Macao and Taiwan Personnel Employment Preferences

在海南就业的港澳台专业人才，享受简化用工备案、同等社保公积金待遇，配套人才扶持政策与国内高端人才完全一致。

Hong Kong， Macao and Taiwan professionals working in Hainan enjoy simplified employment filing， equal social insurance and housing fund treatment， and matching talent supporting policies consistent with domestic high－end talents。

第八章 企业招录激励与稳就业政策

Chapter 8 Enterprise Recruitment Incentive ＆ Employment Stabilization Policies

依据海南省稳就业相关政策，企业招录高校毕业生、青年群体及重点就业人群，可申领对应招录补贴、稳岗奖励。中小微企业可叠加享受就业服务补贴、社保补贴等多重扶持政策。

In accordance with Hainan stable employment policy documents， enterprises recruiting college graduates， young talents and key groups can obtain corresponding recruitment subsidies and employment stabilization rewards. Micro， small and medium－sized enterprises enjoy superposition preferential support such as employment service subsidies and social insurance subsidies。

自贸港优先支持文旅、现代服务、高新技术、航运、跨境贸易、离岸创新产业扩大用工规模，鼓励企业建立长效人才储备体系，开展规范化用工培训。

The Hainan Free Trade Port prioritizes supporting employment expansion in tourism， modern services， high－tech， shipping， cross－border trade and offshore innovation industries， encouraging enterprises to carry out long－term talent reserve and standardized employment training。

第九章 灵活用工与技能人才扶持规则

Chapter 9 Flexible Employment ＆ Skilled Talent Support Rules

一、高层次人才柔性引进规则

（一）Flexible Introduction of High－Level Talents

企业可通过项目合作、技术咨询、兼职服务、科研攻关等方式柔性引进高层次人才，不强制要求全职落户，依据实际服务实绩、合作协议认定人才资质及对应政策权益。

Enterprises may introduce high－level talents flexibly through project cooperation， technical consultation， part－time employment and research tackling. No full－time household registration requirement is imposed. Talent qualifications and policy benefits are recognized based on actual service performance and cooperation agreements。

二、技能人才优待政策（2026－2030技能自贸港行动方案）

（二）Skilled Talent Preferential Treatment （2026–2030 Skill FTP Action Plan）

1. 技师学院预备技师、技师班毕业生，参照本科毕业生标准享受租房、购房补贴；

1. Graduate students of technician colleges （preparatory technician ＆ technician classes） enjoy housing rental and purchase subsidies referring to bachelor degree graduates。

2. 企业引进的技师及以上高级技能人才，纳入高层次人才保障体系，享受对应住房、医疗、子女教育配套服务。

2. Enterprise－introduced high－level skilled talents with technician or above vocational qualifications are included in high－level talent security system to enjoy corresponding housing， medical and education supporting services。

第十章 用工合规监管与风险防控

Chapter 10 Employment Compliance Supervision ＆ Risk Prevention

一、禁止性行为清单

（一）Forbidden Behaviors

1. 严禁虚假用工、空挂劳动关系、异地代发薪资、异地代缴社保个税，骗取自贸港税收及人才优惠政策；

1. Forbid false employment， empty labor affiliation， off－site payroll and social insurance agency payment to defraud FTP tax and talent benefits。

2. 严禁拖欠工资、发放低于最低工资标准薪酬、拖欠加班费、违规辞退员工；

2. Forbid failure to pay wages on time， below－standard wages， overtime arrears and irregular dismissal of employees。

3. 严禁企业虚构员工居住天数，违规达标实质性运营审核要求。

3. Forbid enterprises to falsely count employee residence days to meet substantive operation standards。

二、监管与追责机制

（二）Supervision ＆ Penalty Mechanism

人社、税务、公安、市场监管部门实施多部门联合动态核查。不合规企业将被取消优惠资格、追缴税款、纳入信用惩戒、责令整改，情节严重的依法追究法律责任。

Human resources， tax， public security and market supervision departments implement joint dynamic verification. Non－compliant enterprises will face policy cancellation， tax recovery， credit record punishment and administrative rectification. Serious violations will be held legally responsible。

第十一章 核心政策依据

Chapter 11 Core Policy Basis （English Version）

1. 《海南自由贸易港人才发展促进条例》（2025年6月1日实施）

Hainan Free Trade Port Talent Development Promotion Regulations （Effective June 1， 2025）

2. 《海南自由贸易港鼓励类产业企业实质性运营认定办法》

Measures for Substantive Operation Identification of Encouraged Industry Enterprises in Hainan Free Trade Port

3. 海南省最低工资标准调整通知（2025官方发布）

Hainan Provincial Minimum Wage Standard Adjustment Notice （2025 Official Release）

4. 海南省稳就业、促发展、惠民生若干措施（琼府办〔2023〕20号）

Hainan Stable Employment， Development and Livelihood Benefit Measures （Qiong Fu Ban ［2023］ No.20）

5. 《技能自贸港五年行动方案（2026－2030年）》

Skill FTP Five－Year Action Plan （2026–2030）

6. 《海南省城镇职工失业保险管理办法（修订版）》（2025年12月1日实施）

Revised Measures for Hainan Urban Employee Unemployment Insurance （Effective December 1， 2025）

7. 《海南自由贸易港跨境人才就业开放实施细则》

Hainan Free Trade Port Cross－Border Talent Employment Liberalization Implementation Rules