Legal basis: Opinions on Several Issues Concerning the Implementation of the Labor Law of People's Republic of China (PRC) Article 24 When concluding a labor contract with an employee, an employer may not collect a deposit, security deposit or mortgage from the employee in any form. Violation of the above provisions shall be in accordance with the notice of the Ministry of Labor, the Ministry of Public Security and the All-China Federation of Trade Unions on strengthening the labor management of foreign-invested enterprises and private enterprises to effectively protect the legitimate rights and interests of employees (No.1 18 issued by the Ministry of Labor) and the General Office of the Ministry of Labor on whether state-owned enterprises and collectively-owned enterprises can refer to and implement the Labor Department's [1994]165433 issued by the Ministry of Labor.