When leaving China, the primary salary deductions foreigners can get back are the full balance of their Housing Provident Fund and their personal contributions to the state pension. Contributions made towards medical, unemployment, and other social insurance schemes are generally not refundable, as they are considered premiums for coverage you received while working. Similarly, individual income tax is not a refundable deduction, though you may receive a rebate if you overpaid during the annual tax reconciliation. The most significant amounts you can reclaim are from the housing fund and pension accounts.
