Payroll Statutory Units

Payroll statutory units (PSUs) are legal entities that are responsible for paying workers, including the payment of payroll tax and social insurance.

A payroll statutory unit can pay and report on payroll tax and social insurance on behalf of one or many legal entities, depending on the structure of your enterprise. For example, if you're a multinational, multiple company enterprise, then you register a payroll statutory unit in each country where you employ and pay people. For China, it's recommended to have only one PSU under an LDG, and have multiple legal entities mapped to the PSU.