How does employer-provided housing work in China in 2026?

Direct housing means the company leases or owns a unit and assigns you a room or flat, sometimes shared with colleagues. Teaching contracts often spell out single versus shared apartments, utility bills, and repayment if you quit early. A cash allowance pays into salary or as a separate line so you can rent on the open market; receipts or fapiao rules may decide the full rate. Temporary hotel weeks on arrival are common before the long-stay unit is ready: Short-term housing for newcomers.

Read who holds the lease, who pays 物业费, and whether guests or partners may stay. Company housing usually ends when employment ends, so a resignation can force a same-week move: Ending a rental early. Student dorm paths are a different product: Student housing.

Temporary residence registration must match the address where you actually sleep, whether HR arranged it or you found it yourself: Register address. Work-permit and residence-permit files still need a coherent China address chain: Get a work permit. Housing allowances and the imputed value of free housing can affect individual income tax withholding; clarify with HR and keep payslips: File taxes.

If the allowance is too small for the district your office needs, you may still top up from salary in Shanghai or Beijing markets: Living in Shanghai and Living in Beijing. Do not sublet a company flat or move out quietly without updating Exit-Entry and HR. Photograph the unit on day one the same way you would for a private landlord: Rental contracts and deposits.