Although wages defined in Article 3 of the Interim Provisions include wages paid in various forms, Article 5 of the Labor Law, the Interim Provisions and Article 2 of the Measures clearly stipulate that wages can only be paid in legal tender, and it is not allowed to be paid in kind or negotiable securities instead of money. Therefore, wages can only be issued and paid in legal tender. Legal tender mainly refers to RMB, and it is generally not allowed to pay wages in foreign currency. With regard to the salaries of foreign employees, according to the Detailed Rules for the Implementation of the Measures for the Administration of Personal Foreign Exchange and the Operating Rules for the Administration of Foreign Exchange Receipts and Payments of Non-trade Foreign Exchange and Domestic Residents, the following points should be observed: First, after-tax RMB income such as salaries, bonuses and allowances of foreign employees of foreign-invested enterprises can be purchased, and cash is not allowed to be withdrawn after purchase, but can be directly remitted or transferred to their foreign exchange deposit accounts. The second is the wages, bonuses and allowances of foreign employees. It is not allowed to issue foreign currency cash directly, but it can be remitted directly from the enterprise's foreign exchange account or transferred to its own foreign exchange deposit account. Third, if the wages, bonuses and allowances of foreign employees are paid by the overseas parent company, they can only be directly remitted to the overseas designated account of the overseas parent company by the enterprise, and foreign currency cash cannot be withdrawn. Therefore, there are two ways to pay foreign employees: 1. Pay the wages of foreign employees in RMB and provide tax payment vouchers. Foreign employees go to the bank to purchase foreign exchange as needed. 2. The wages of foreign employees shall be denominated in RMB, and shall be paid to foreign employees in foreign currency after the unit purchases foreign exchange from the bank according to regulations.