This excerpt taken from the BIDU 20-F filed May 30, 2007.
10. EMPLOYEE DEFINED CONTRIBUTION PLAN
Full time employees of subsidiaries of the Company in the PRC participate in a government mandated multi-employer defined contribution plan pursuant to which certain pension benefits, medical care, unemployment insurance, employee housing fund and other welfare benefits are provided to employees. Chinese labor regulations require that the subsidiaries of the Company make contributions to the government for these benefits based on certain percentages of the employees salaries. The Company has no legal obligation for the benefits beyond the contributions made. The total amounts for such employee benefits, which were expensed as incurred, were RMB3,775, RMB12,742 and RMB32,618 (US$4,180) for the years ended December 31, 2004, 2005 and 2006, respectively.