The social insurance law clearly stipulates that “foreigners who are employed in China shall participate in social insurance with reference to the provisions of this law.” In recent years, with the development of international economy and trade and the expansion of China’s utilization of foreign capital, there are more and more foreign enterprises and offices in China, and more and more foreigners are coming to China for employment. The so-called reference refers to the implementation of principles in accordance with this law, but with some modifications allowed. In the absence of flexible provisions, foreigners shall participate in social insurance in accordance with this law. When the competent authorities make flexible provisions, foreigners’ participation in social insurance shall be implemented in accordance with the flexible provisions. Foreigners refer to persons who do not have Chinese nationality according to the nationality law, including persons with foreign nationality and stateless persons.