Where a foreign national has formed a working relationship with an employer inside the People's Republic of China, and any of the following applies, the people's courts shall support the foreigner's claim that a labor relationship exists with the employer:
(i) the foreigner has obtained permanent residence status;
(ii) the foreigner has obtained a work permit and is lawfully staying or residing in China;
(iii) the relevant formalities have been completed in accordance with State regulations.

(Practical notes: this is the first time the SPC has codified when a foreigner's employment is a protected labor relationship. With a work permit plus lawful residence you enjoy the full protection of the Labor Contract Law — social insurance, overtime pay, severance, and compensation for unlawful dismissal. Without a work permit, work is generally treated as a mere service arrangement: you can still claim pay for work actually done, but most labor-law protections fall away. Always secure both the Foreigner's Work Permit and a work-type residence permit.)

外国人与中华人民共和国境内的用人单位建立用工关系，有下列情形之一，外国人请求确认与用人单位存在劳动关系的，人民法院依法予以支持：
（一）已取得永久居留资格的；
（二）已取得工作许可且在中国境内合法停留居留的；
（三）按照国家有关规定办理相关手续的。

（实务提示：这是最高法首次在司法解释中明确外籍员工劳动关系的确认标准。持工作许可+合法居留即受《劳动合同法》全面保护——包括社保、加班费、经济补偿、违法解雇赔偿。反之，无工作许可的"打工"通常不被确认为劳动关系，只能按劳务关系主张已付出劳动的报酬，权益保障大打折扣。来华工作务必办妥《外国人工作许可证》和工作类居留许可，缺一不可。）