Benefits commonly offered to employees of large multinational companies in Shanghai may include:

• Tax equalisation package (the company will top up your earnings to ensure that you are no worse off in terms of net pay in your host country than you would have been in your home country)
• Contribution towards accommodation costs
• Contribution towards school fees for your children
• Company pension scheme
• Company medical insurance

When negotiating a package, you should bear in mind that expenses that are considered 'work-related' in other countries are often not tax deductible in China. For example, if your employer gives you an additional allowance each month as a contribution towards your accommodation, it will be considered as income for the purpose of taxation. Benefits payable in this way should be considered in terms of their net value, i.e. the amount of money that you will receive in your bank account after all deductions have been made.