Last Updated: September 16, 2026 | Reviewed by Out2China Quick Answer Yes. A foreign company can work with an independen...
Quick Answer
For budgeting, employers need to add statutory social-insurance and housing-fund contributions to gross salary. There is no single nationwide uplift: the amount changes by city, contribution base, filing profile, housing-fund rate and the employer’s work-injury category.
The calculator offers 38 city choices. Twenty-four return budget figures. Wuxi, five Shandong cities and six Guangdong cities use clearly marked 2025 historical scenarios; Changsha and 13 other cities still need manual costing. Results show salary plus included employer contributions and the employee balance before income tax. Review the assumptions and excluded costs before relying on a figure. The China Social Insurance & Housing Provident Fund Calculator is also commonly known as the China Social Security Calculator. It is an essential tool for determining the mandatory monthly contributions and net salary for employees in Mainland China. It is designed to calculate the "Five Insurances and One Fund", which is a comprehensive statutory benefit system. The "Five Insurances" include Pension (retirement), Medical Insurance (healthcare), Unemployment Insurance (job loss support), Work-related Injury Insurance (occupational safety), and Maternity Insurance (childbirth costs). The "One Fund" refers to the Housing Provident Fund, which is a long-term savings account used for home purchases or rentals. Because contribution rates and salary "ceilings" vary significantly between cities like Beijing, Shanghai, and Shenzhen, this calculator is vital for ensuring local legal compliance and accurate financial planning. ⚡ Just want the number? Try our dedicated China Employment Cost Calculator — enter a salary, instantly see the employer cost and employee take-home. 24 cities with budget estimates · 14 awaiting manual costing · check each city’s data period 38 city options. 24 can calculate a budget; 14, including Changsha, still need manual costing. Check each city’s data period and exclusions. This is the statutory cost. Want the all-in number for your hires? Out2China employs your team in China compliantly (EOR) — no local entity needed. Leave your email and our team will send a tailored all-in quote (statutory costs + our service fee) for your exact case within 1 business day. These tables show the data and sources used by the calculator. Green rows contain verified 2026 values. Yellow rows need a filing check, orange rows retain a 2025 reference, and blue rows are not yet effective. Use reference or review rows for budgeting, not as filing instructions. Checked 2026-09-07。 Match industry, personnel and entity variants to the actual filing profile before filing. Checked 2026-09-07。 Match industry, personnel and entity variants to the actual filing profile before filing. Checked 2026-09-07。 Match industry, personnel and entity variants to the actual filing profile before filing. Checked 2026-09-07。 Match industry, personnel and entity variants to the actual filing profile before filing. Checked 2026-09-07。 Match industry, personnel and entity variants to the actual filing profile before filing. Checked 2026-09-07。 Match industry, personnel and entity variants to the actual filing profile before filing. Checked 2026-09-07。 Match industry, personnel and entity variants to the actual filing profile before filing. Checked 2026-09-07。 Match industry, personnel and entity variants to the actual filing profile before filing. Checked 2026-09-07。 Match industry, personnel and entity variants to the actual filing profile before filing. Checked 2026-09-07。 Match industry, personnel and entity variants to the actual filing profile before filing. Checked 2026-09-07。 Match industry, personnel and entity variants to the actual filing profile before filing. Checked 2026-09-07。 Match industry, personnel and entity variants to the actual filing profile before filing. Source check pending: the cited 2026 notice confirms contribution bases, but does not list the eight industry rates shown here. Changsha still requires manual costing. Source check pending: the cited limits are from the Hunan provincial-direct housing fund centre. Their applicability to ordinary employers under the Changsha city centre has not been verified. Changsha still requires manual costing. Checked 2026-09-07。 Match industry, personnel and entity variants to the actual filing profile before filing. The 0.2% employer supplemental medical item is a carry-forward assumption from a policy still marked effective; its 2025 applicability and base need confirmation. Work-injury rate is an industry benchmark, not the employer assessment. Entered salary proxies the prior-year wage base. 2025 contribution base Social insurance employee base: RMB 4,504 to 22,518. Employer / employee: pension 16% / 8%; medical including maternity 8% / 2%; unemployment 0.7% / 0.3%. Employer work injury budget rates run from 0.16% to 1.52% across eight categories. Housing fund base: Upper limit RMB 32,586.00. Housing fund rounding: Two decimal places. Social insurance employee base: RMB 4,504 to 22,518. Employer / employee: pension 16% / 8%; medical including maternity 8% / 2%; unemployment 0.7% / 0.3%. Employer work injury budget rates run from 0.16% to 1.52% across eight categories. Housing fund base: Upper limit RMB 33,093.00. Housing fund rounding: Nearest whole RMB. Social insurance employee base: RMB 4,504 to 22,518. Employer / employee: pension 16% / 8%; medical including maternity 8% / 2%; unemployment 0.7% / 0.3%. Employer work injury budget rates run from 0.16% to 1.52% across eight categories. Housing fund base: Upper limit RMB 27,132.00. Housing fund rounding: Two decimal places. Social insurance employee base: RMB 4,504 to 22,518. Employer / employee: pension 16% / 8%; medical including maternity 8% / 2%; unemployment 0.7% / 0.3%. Employer work injury budget rates run from 0.16% to 1.52% across eight categories. Housing fund base: Upper limit RMB 23,685.00. Housing fund rounding: Two decimal places. Social insurance employee base: RMB 4,504 to 22,518. Employer / employee: pension 16% / 8%; medical including maternity 8% / 2%; unemployment 0.7% / 0.3%. Employer work injury budget rates run from 0.16% to 1.52% across eight categories. Housing fund base: Upper limit RMB 23,928.00. Housing fund rounding: Two decimal places. Model ranges: Pension insurance RMB 4,775–27,549; Medical insurance RMB 4,767.00–27,501.00; Unemployment insurance RMB 2,080.00–26,298.00; Housing provident fund RMB 1,900.00–27,391.00. Integrated plan with individual account; Work-injury category 0.2% / 0.4% / 0.6% / 0.8% / 0.9% / 1% / 1.2% / 1.4%. Model ranges: Pension insurance RMB 4,775–27,549; Medical insurance RMB 4,242.00–21,210.00; Unemployment insurance RMB 2,080.00–27,282.00; Housing provident fund RMB 2,080.00–27,282.00. Integrated plan; Work-injury category 0.2% / 0.4% / 0.6% / 0.8% / 0.9% / 1% / 1.2% / 1.4%. Model ranges: Pension insurance RMB 4,775–27,549; Medical insurance RMB 4,546.00–22,731.00; Unemployment insurance RMB 2,080.00–34,926.00; Housing provident fund RMB 2,080.00–34,925.00. Integrated plan; Work-injury category 0.2% / 0.4% / 0.6% / 0.8% / 0.9% / 1% / 1.2% / 1.4%. Model ranges: Pension insurance RMB 4,775–27,549; Medical insurance RMB 4,417.00–22,086.00; Unemployment insurance RMB 1,850.00–25,599.00; Housing provident fund RMB 1,850.00–27,091.00. Ordinary active employee; Work-injury category 0.2% / 0.4% / 0.6% / 0.8% / 0.9% / 1% / 1.2% / 1.4%. Model ranges: Pension insurance RMB 4,775–27,549; Medical insurance RMB 4,830.00–9,660.00; Unemployment insurance RMB 2,080.00–28,959.00; Housing provident fund RMB 2,080.00–28,959.00. Integrated plan (historical continuation); Work-injury category 0.2% / 0.4% / 0.6% / 0.8% / 0.9% / 1% / 1.2% / 1.4%. Model ranges: Pension insurance RMB 4,775–27,549; Medical insurance RMB 4,516.00–22,584.00; Unemployment insurance RMB 1,850.00–26,520.00; Housing provident fund RMB 1,850.00–31,765.00. Active employee (historical image scenario); Work-injury category 0.2% / 0.4% / 0.6% / 0.8% / 0.9% / 1% / 1.2% / 1.4%. Navigating the Chinese labor market requires more than just understanding a gross salary figure. For overseas companies, the "Five Insurances and One Fund" represent a significant portion of the total cost of employment and a complex compliance landscape. Social insurance and housing-fund contributions are part of the employer’s cost, but China does not use one nationwide add-on percentage. The result changes with the city, contribution base, filing profile, housing-fund rate and the employer’s work-injury category. Use the calculator for planning, then verify every row marked as a reference or pending review before filing. Local authorities publish contribution bases and rates on different schedules. Even when salary stays the same, employment cost can change when a base or rate changes. The original city data was checked through September 7, 2026; Wuxi’s historical sources were checked on September 14. Each row states its applicable period and status. China does not have a single national rate. Contribution structures vary by city. For instance: Accurate calculation matters because social-insurance filing depends on the employee’s city, contribution base and the company’s filing profile. If records appear inconsistent, verify the applicable local rule and ask the filing team or a qualified adviser what correction is required before relying on the result. Calculating costs is only the first step of your Inbound-China journey. Designing a competitive compensation package that balances global standards with local expectations requires specialized expertise. Out2China provides end-to-end HR and payroll solutions for international firms, including: There is no single nationwide percentage. The result depends on the city, contribution bases, local rates, housing-fund settings and the employer’s work-injury category. Use this calculator for budgeting, and check every row marked reference or review before filing. The five insurances cover pension, medical, unemployment, work injury and maternity. Some cities combine maternity with medical insurance in their filing rules. The “one fund” is the Housing Provident Fund. Yes. Contribution bases, rates and filing categories differ by city. Shenzhen also uses personnel and medical-insurance tiers, while other cities may apply entity, industry or zone-specific rules. There is no single national update date. Local authorities publish new bases and rates on different schedules. Check the effective date and status shown for each row rather than assuming every city changes in July. Local authorities set an allowed contribution range and base limits. The employer normally selects a rate within that range under its policy and local filing rules, and the employee rate generally matches it. Check the city card before filing. Do not rely on the calculator alone. Review the employee’s city, contribution base, filing category and effective period, then ask the local filing team or a qualified adviser whether a correction or back payment is required. Historical budget basis: 31 December 2025 Your inputs have changed. Recalculate to update the result. Salary plus the employer contributions shown below Salary ¥10,000.00 + Employer contributions ¥2,986.00 These are historical estimates, not the latest 2026 rates. The budget excludes individual income tax, EOR or payroll service fees, bonuses, commercial insurance and other benefits. With the default settings, a RMB 10,000 salary gives the same budget in these five cities. Higher or lower wages and different district or contribution settings can produce different results. Check each city’s housing fund limits, rounding and additional-cost notes. The employee medical base is RMB 10,000.00. It may differ from the employer medical base in the table. Employee contributions are deducted from salary, not added to employer cost. Employee contributions: RMB 1,530.00. Salary after these deductions, before income tax: RMB 8,470.00. This is not take-home pay. Contribution wage used: RMB 10,000.00. For a one-person budget, employer pension, unemployment and work injury contributions use the capped employee wage base. Employer medical contributions use the higher of the entered contribution wage and the capped employee base, without the employee ceiling. Work injury uses the 2025 temporary multiplier on industry benchmark rates, not an employer-specific assessment. Historical budget basis: 31 December 2025 Inputs changed. Update the budget before using the result. Salary RMB 10,000.00 + included employer contributions RMB 2,750.00 Employee social insurance and housing-fund deductions are about RMB 1,520.00. The balance before individual income tax is RMB 8,480.00; this is not take-home pay. Historical budget basis: 31 December 2025 Employer and employee medical contributions both use the RMB 4,767.00–27,501.00 limits in this scenario. The default medical plan is only a budgeting choice, not a filing selection. Pension insurance RMB 4,775–27,549; Medical insurance RMB 4,767.00–27,501.00; Unemployment insurance RMB 2,080.00–26,298.00; Housing provident fund RMB 2,080.00–27,391.00. Not included: 个人所得税; EOR/Payroll服务费及相关税费; 招聘费、奖金、商业保险、补偿金等非本模型费用; 单位实际工伤浮动费率、特殊人员或减免安排.
Last updated: September 14, 2026 · Reviewed by Out2China Payroll & Compliance Team
Planning estimate — not a 2026 rate card. Some figures are sourced from 2025; others have been checked against 2026 sources. Check each row’s year, effective period and status before using the result for filing or a final quote.
China Social Insurance + Housing Provident Fund Calculator
⚙️ Assumptions: office industry · housing fund 5% + 5% — adjust
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Contribution data by city (mixed years)
Beijing · verified
Scheme Effective Base floor Base ceiling Employer Employee Status Source Pension Insurance 2026-07-01 ¥7,270 ¥36,348 16% 8% 2026 official 北京市人力资源和社会保障局等三部门 · 京人社发〔2026〕7号 Medical Insurance (incl. Maternity) 2026-07-01 ¥7,270 ¥36,348 9.80% 2% + ¥3/month 2026 official 北京市人力资源和社会保障局等三部门 · 京人社发〔2026〕7号 Unemployment Insurance 2026-07-01 ¥7,270 ¥36,348 0.50% 0.50% 2026 official 北京市人力资源和社会保障局等三部门 · 京人社发〔2026〕7号 Work Injury Insurance 2026-07-01 ¥7,270 ¥36,348 0.2%–1.9% 0% 2026 official 北京市人力资源和社会保障局等三部门 · 京人社发〔2026〕7号 Housing Provident Fund 2026-07-01
to 2027-06-30¥2,540 ¥36,348 5.0%–12.0% 5.0%–12.0% 2026 official 北京住房公积金管理中心 Shanghai · partly verified
Scheme Effective Base floor Base ceiling Employer Employee Status Source Pension Insurance 2026-07-01 ¥7,546 ¥37,731 16% 8% 2026 official 上海市人力资源和社会保障局 Medical Insurance (incl. Maternity) 2026-07-01
to 2027-02-28¥7,546 ¥37,731 9% 2% 2026 official 上海市医疗保障局等四部门 · 沪医保规〔2026〕2号 Unemployment Insurance 2026-07-01 ¥7,546 ¥37,731 0.50% 0.50% 2025 reference — verify before filing 上海市人民政府 · 沪人社规〔2024〕25号 Work Injury Insurance 2026-07-01 ¥7,546 ¥37,731 0.2%–1.9% 0% 2026 official 上海市人力资源和社会保障局 Housing Provident Fund 2026-07-01
to 2027-06-30¥2,740 ¥37,731 5.0%–7.0% 5.0%–7.0% 2026 official 上海市住房公积金管理委员会 · 沪公积金管委会〔2026〕3号 Supplementary Housing Fund 2026-07-01
to 2027-06-30¥2,740 ¥37,731 1.0%–5.0% 1.0%–5.0% 2026 official 上海市住房公积金管理委员会 · 沪公积金管委会〔2026〕3号 Guangzhou · needs verification
Scheme Effective Base floor Base ceiling Employer Employee Status Source Pension Insurance 2026-01-01 ¥5,510 ¥27,549 16% 8% 2025 reference — verify before filing 广东省人力资源和社会保障厅等 · 粤人社发〔2025〕32号 Medical Insurance 2026-01-01 ¥6,234 ¥31,170 6% 2% 2026 reference — verify before filing 广州市医疗保障局 · 穗医保规字〔2022〕1号 Maternity Insurance 2026-01-01 ¥6,234 ¥31,170 0.85% 0% 2026 reference — verify before filing 广州市医疗保障局 · 穗医保规字〔2022〕1号 Unemployment Insurance 2026-01-01 ¥2,500 ¥41,112 0.80% 0.20% 2025 reference — verify before filing 国家税务总局广东省税务局 · 粤人社规〔2024〕16号 Work Injury Insurance 2026-01-01 ¥2,500 — 0.2%–1.4% 0% 2025 reference — verify before filing 广东省人力资源和社会保障厅 · 粤人社规〔2021〕4号 Housing Provident Fund 2026-07-01
to 2027-06-30¥2,500 ¥41,697 5.0%–12.0% 5.0%–12.0% 2026 reference — verify before filing 广州住房公积金管理中心 Shenzhen · needs verification
Scheme Effective Base floor Base ceiling Employer Employee Status Source Pension Insurance 2026-01-01 ¥4,775 ¥27,549 16% 8% 2025 reference — verify before filing 广东省人力资源和社会保障厅等 · 粤人社发〔2025〕32号 Pension Insurance 2026-01-01 ¥4,775 ¥27,549 17% 8% 2025 reference — verify before filing 广东省人力资源和社会保障厅等 · 粤人社发〔2025〕32号 Medical Insurance 2026-01-01
to 2026-12-31¥6,727 ¥33,633 6% 2% 2026 official 深圳市人民政府、深圳市医疗保障局 · 深圳市人民政府令第358号 Maternity Insurance 2026-01-01
to 2026-12-31¥6,727 ¥33,633 0.50% 0% 2026 official 深圳市人民政府、深圳市医疗保障局 · 深圳市人民政府令第358号 Medical Insurance 2026-01-01
to 2026-12-31¥6,727 ¥33,633 1.50% 0.50% 2026 official 深圳市人民政府、深圳市医疗保障局 · 深圳市人民政府令第358号 Maternity Insurance 2026-01-01
to 2026-12-31¥6,727 ¥33,633 0.50% 0% 2026 official 深圳市人民政府、深圳市医疗保障局 · 深圳市人民政府令第358号 Unemployment Insurance 2026-01-01 ¥2,520 ¥44,625 0.80% 0.20% 2025 reference — verify before filing 国家税务总局广东省税务局 · 粤人社规〔2024〕16号 Work Injury Insurance 2026-01-01 ¥2,520 ¥44,625 0.2%–1.4% 0% 2025 reference — verify before filing 广东省人力资源和社会保障厅 · 粤人社规〔2021〕4号 Housing Provident Fund 2026-07-01
to 2027-06-30¥2,520 ¥48,471 5.0%–12.0% 5.0%–12.0% 2026 reference — verify before filing 深圳市住房公积金管理中心 Tianjin · partly verified
Scheme Effective Base floor Base ceiling Employer Employee Status Source Pension Insurance 2026-09-01 ¥5,180 ¥25,902 16% 8% 2026 reference — verify before filing 天津市人力资源和社会保障局 · 津人社局发〔2026〕5号 Medical Insurance (incl. Maternity) 2026-09-01 ¥5,180 ¥25,902 10.50% 2% 2026 reference — verify before filing 天津市人力资源和社会保障局 · 津人社局发〔2026〕5号 Unemployment Insurance 2026-09-01 ¥5,180 ¥25,902 0.50% 0.50% 2025 reference — verify before filing 公开资料发现页（仅用于定位官方文件） Work Injury Insurance 2026-09-01 ¥5,180 ¥25,902 0.2%–1.9% 0% 2026 reference — verify before filing 天津市人力资源和社会保障局 · 津人社局发〔2026〕5号 Housing Provident Fund 2026-07-01
to 2027-06-30¥2,510 ¥28,917 5.0%–12.0% 5.0%–12.0% 2026 official 天津市住房公积金管理中心 Chengdu · needs verification
Scheme Effective Base floor Base ceiling Employer Employee Status Source Pension Insurance 2026-01-01 ¥4,588 ¥22,938 16% 8% 2025 reference — verify before filing 四川省人力资源和社会保障厅 · 川人社办发〔2025〕39号 Medical Insurance 2026-01-01 ¥4,588 ¥22,938 7.50% 2% 2025 reference — verify before filing 公开资料发现页（仅用于定位官方文件） Maternity Insurance 2026-01-01 ¥4,588 ¥22,938 0.80% 0% 2025 reference — verify before filing 公开资料发现页（仅用于定位官方文件） Unemployment Insurance 2026-01-01 ¥4,588 ¥22,938 0.60% 0.40% 2025 reference — verify before filing 公开资料发现页（仅用于定位官方文件） Work Injury Insurance 2026-01-01 ¥4,588 ¥22,938 0.2%–1.9% 0% 2026 reference — verify before filing 公开资料发现页（仅用于定位官方文件） Housing Provident Fund 2026-01-01
to 2026-12-31¥2,330 ¥32,969 5.0%–12.0% 5.0%–12.0% 2026 reference — verify before filing 四川省省级住房公积金管理中心 · 成公积金委〔2026〕5号 Housing Provident Fund 2026-01-01
to 2026-12-31¥2,200 ¥32,969 5.0%–12.0% 5.0%–12.0% 2026 reference — verify before filing 四川省省级住房公积金管理中心 · 成公积金委〔2026〕5号 Hangzhou · partly verified
Scheme Effective Base floor Base ceiling Employer Employee Status Source Pension Insurance 2026-01-01 ¥4,986 ¥25,299 16% 8% 2025 reference — verify before filing 国家税务总局浙江省税务局 · 浙人社发〔2025〕52号 Medical Insurance (incl. Maternity) 2026-01-01 ¥4,986 ¥25,299 9.50% 2% 2026 reference — verify before filing 杭州市人民政府 · 杭政函〔2025〕88号 Unemployment Insurance 2026-01-01 ¥4,986 ¥25,299 0.50% 0.50% 2025 reference — verify before filing 公开资料发现页（仅用于定位官方文件） Work Injury Insurance 2026-01-01 ¥4,986 ¥25,299 0.2%–1.9% 0% 2026 reference — verify before filing 公开资料发现页（仅用于定位官方文件） Housing Provident Fund 2026-07-01
to 2027-06-30¥2,660 ¥42,151 5.0%–12.0% 5.0%–12.0% 2026 official 杭州住房公积金管理中心 · 杭公积金〔2026〕21号 Housing Provident Fund 2026-07-01
to 2027-06-30¥2,430 ¥42,151 5.0%–12.0% 5.0%–12.0% 2026 official 杭州住房公积金管理中心 · 杭公积金〔2026〕21号 Chongqing · needs verification
Scheme Effective Base floor Base ceiling Employer Employee Status Source Pension Insurance 2026-01-01 ¥4,404 ¥22,017 16% 8% 2025 reference — verify before filing 重庆市人力资源和社会保障局 · 渝人社规〔2025〕20号 Medical Insurance 2026-01-01 ¥4,404 ¥22,017 8% 2% 2025 reference — verify before filing 公开资料发现页（仅用于定位官方文件） Serious Illness Insurance 2026-01-01 ¥4,404 ¥22,017 1.50% 0% + ¥5/month 2025 reference — verify before filing 公开资料发现页（仅用于定位官方文件） Maternity Insurance 2026-01-01 ¥4,404 ¥22,017 0.50% 0% 2025 reference — verify before filing 公开资料发现页（仅用于定位官方文件） Unemployment Insurance 2026-01-01 ¥4,404 ¥22,017 0.50% 0.50% 2025 reference — verify before filing 公开资料发现页（仅用于定位官方文件） Work Injury Insurance 2026-01-01 ¥4,404 ¥22,017 0.3%–2.2% 0% 2026 reference — verify before filing 公开资料发现页（仅用于定位官方文件） Housing Provident Fund 2026-01-01 ¥2,330 ¥30,318 5.0%–12.0% 5.0%–12.0% 2025 reference — verify before filing 重庆市住房公积金管理中心 · 渝公积金发〔2025〕54号 Housing Provident Fund 2026-01-01 ¥2,200 ¥30,318 5.0%–12.0% 5.0%–12.0% 2025 reference — verify before filing 重庆市住房公积金管理中心 · 渝公积金发〔2025〕54号 Wuhan · needs verification
Scheme Effective Base floor Base ceiling Employer Employee Status Source Pension Insurance 2026-01-01 ¥4,498 ¥22,488 16% 8% 2025 reference — verify before filing 湖北省人力资源和社会保障厅等 · 鄂人社发〔2025〕28号 Medical Insurance 2026-01-01 ¥4,498 ¥22,488 8% 2% 2025 reference — verify before filing 公开资料发现页（仅用于定位官方文件） Maternity Insurance 2026-01-01 ¥4,498 ¥22,488 0.70% 0% 2025 reference — verify before filing 公开资料发现页（仅用于定位官方文件） Unemployment Insurance 2026-01-01 ¥4,498 ¥22,488 0.70% 0.30% 2025 reference — verify before filing 公开资料发现页（仅用于定位官方文件） Work Injury Insurance 2026-01-01 ¥4,498 ¥22,488 0.2%–1.9% 0% 2026 reference — verify before filing 公开资料发现页（仅用于定位官方文件） Serious Illness Insurance 2026-01-01 ¥4,498 ¥22,488 0% 0% + ¥7/month 2025 reference — verify before filing 公开资料发现页（仅用于定位官方文件） Housing Provident Fund 2026-07-01
to 2027-06-30¥2,400 ¥36,072.25 5.0%–12.0% 5.0%–12.0% 2026 reference — verify before filing 武汉市人民政府 Suzhou · partly verified
Scheme Effective Base floor Base ceiling Employer Employee Status Source Pension Insurance 2026-01-01 ¥4,952 ¥24,762 16% 8% 2025 reference — verify before filing 国家税务总局江苏省税务局 · 苏税发〔2026〕3号 Medical Insurance 2026-01-01 ¥4,952 ¥24,762 7% 2% + ¥5/month 2025 reference — verify before filing 国家税务总局江苏省税务局 · 苏税发〔2026〕3号 Medical Insurance 2026-04-01
to 2027-03-31¥4,952 ¥24,762 6% 2% + ¥5/month 2025 reference — verify before filing 国家税务总局江苏省税务局 · 苏税发〔2026〕3号 Maternity Insurance 2026-01-01 ¥4,952 ¥24,762 0.80% 0% 2025 reference — verify before filing 国家税务总局江苏省税务局 · 苏税发〔2026〕3号 Unemployment Insurance 2026-01-01 ¥4,952 ¥24,762 0.50% 0.50% 2025 reference — verify before filing 国家税务总局江苏省税务局 · 苏税发〔2026〕3号 Work Injury Insurance 2026-01-01 ¥4,952 ¥24,762 0.2%–1.9% 0% 2026 reference — verify before filing 国家税务总局江苏省税务局 · 苏税发〔2026〕3号 Housing Provident Fund 2026-07-01
to 2027-06-30¥4,952 ¥40,600 5.0%–12.0% 5.0%–12.0% 2026 official 苏州市人民政府 Housing Provident Fund 2026-07-01
to 2027-06-30¥2,660 ¥40,600 5.0%–12.0% 5.0%–12.0% 2026 reference — verify before filing 苏州市人民政府 Xi'an · needs verification
Scheme Effective Base floor Base ceiling Employer Employee Status Source Pension Insurance 2026-01-01 ¥4,737 ¥23,685 16% 8% 2026 reference — verify before filing 陕西省人力资源和社会保障厅等四部门（发现页） Medical Insurance 2026-08-01
to 2026-11-30¥5,132 ¥25,660 6% 2% 2026 reference — verify before filing 西安市医疗保障局 · 市医保发〔2025〕34号 Unemployment Insurance 2026-01-01 ¥4,737 ¥23,685 0.70% 0.30% 2025 reference — verify before filing 陕西省人力资源和社会保障厅等四部门（发现页） Work Injury Insurance 2026-01-01 ¥4,737 ¥23,685 0.2%–1.9% 0% 2025 reference — verify before filing 陕西省人力资源和社会保障厅等四部门（发现页） Housing Provident Fund 2026-07-01
to 2027-06-30¥2,376 ¥32,726 5.0%–12.0% 5.0%–12.0% 2026 official 西安住房公积金管理中心 Housing Provident Fund 2026-07-01
to 2027-06-30¥2,250 ¥32,726 5.0%–12.0% 5.0%–12.0% 2026 official 西安住房公积金管理中心 Nanjing · partly verified
Scheme Effective Base floor Base ceiling Employer Employee Status Source Pension Insurance 2026-01-01 ¥4,952 ¥24,762 16% 8% 2025 reference — verify before filing 国家税务总局江苏省税务局 · 苏税发〔2026〕3号 Medical Insurance 2026-01-01 ¥4,952 ¥24,762 7% 2% + ¥10/month 2025 reference — verify before filing 国家税务总局江苏省税务局 · 苏税发〔2026〕3号 Maternity Insurance 2026-01-01 ¥4,952 ¥24,762 0.80% 0% 2025 reference — verify before filing 国家税务总局江苏省税务局 · 苏税发〔2026〕3号 Unemployment Insurance 2026-01-01 ¥4,952 ¥24,762 0.50% 0.50% 2025 reference — verify before filing 国家税务总局江苏省税务局 · 苏税发〔2026〕3号 Work Injury Insurance 2026-01-01 ¥4,952 ¥24,762 0.2%–1.9% 0% 2026 reference — verify before filing 国家税务总局江苏省税务局 · 苏税发〔2026〕3号 Housing Provident Fund 2026-07-01
to 2027-06-30¥2,660 ¥42,400 5.0%–12.0% 5.0%–12.0% 2026 official 南京住房公积金管理中心 · 宁金管规〔2026〕2号 Changsha · partly verified
Scheme Effective Base floor Base ceiling Employer Employee Status Source Pension Insurance 2026-01-01 ¥4,106 ¥20,529 16% 8% 2026 reference — verify before filing 湖南省人力资源和社会保障厅、国家税务总局湖南省税务局 · 湘人社规〔2026〕14号 Medical Insurance (incl. Maternity) 2026-10-01 ¥4,106 ¥20,529 8.70% 2% Applies from 2026-10-01 湖南省医疗保障局 Unemployment Insurance 2026-01-01 ¥4,106 ¥20,529 0.70% 0.30% 2025 reference — verify before filing 湖南省人力资源和社会保障厅、国家税务总局湖南省税务局 · 湘人社规〔2026〕14号 Work Injury Insurance 2026-07-01 ¥4,106 ¥20,529 0.6%–2.6% 0% 2026 reference — verify before filing 湖南省人力资源和社会保障厅、国家税务总局湖南省税务局 · 湘人社规〔2026〕14号 Housing Provident Fund 2026-07-01
to 2027-06-30¥2,200 ¥32,744 5.0%–12.0% 5.0%–12.0% 2026 reference — verify before filing 湖南省人民政府门户网站 Wuxi · 2025 historical reference (not current rates)
Scheme Effective Base floor Base ceiling Employer Employee Status Source Pension Insurance 2025-01-01
2025-12-31¥4,952 ¥24,762 16% 8% 2025 reference — verify before filing Official source Medical Insurance 2025-01-01
2025-12-31¥4,952 ¥24,762 7% 2% 2025 reference — verify before filing Official source Employee high-cost medical expense subsidy (employer supplement) 2025 planning assumption — — 0.2% 0% 2024 policy carried forward — confirm Official source Maternity Insurance 2025-01-01
2025-12-31¥4,952 ¥24,762 0.8% 0% 2025 reference — verify before filing Official source Unemployment Insurance 2025-01-01
2025-12-31¥4,952 ¥24,762 0.5% 0.5% 2025 reference — verify before filing Official source Work Injury Insurance 2025-01-01
2025-12-31¥4,952 ¥24,762 0.2%–1.9% 0% 2025 reference — verify before filing Official source Housing Provident Fund 2025-07-01
2026-06-30¥2,490 ¥35,200 5%–12% 5%–12% 2025 reference — verify before filing Official source Jinan · Historical budget basis: 31 December 2025
Qingdao · Historical budget basis: 31 December 2025
Yantai · Historical budget basis: 31 December 2025
Weihai · Historical budget basis: 31 December 2025
Weifang · Historical budget basis: 31 December 2025
Dongguan · Historical budget basis: 31 December 2025
Zhongshan · Historical budget basis: 31 December 2025
Zhuhai · Historical budget basis: 31 December 2025
Jiangmen · Historical budget basis: 31 December 2025
Foshan · Historical budget basis: 31 December 2025
Huizhou · Historical budget basis: 31 December 2025
Why Managing "Five Insurances and One Fund" is Critical for Global Enterprises
1. Why Statutory Employment Cost Varies by City
2. Policy Updates Do Not Follow One National Calendar
3. Geographic Complexity
4. Compliance and Talent Retention
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Frequently Asked Questions
How much does it cost an employer to hire someone in China on top of salary?
What are the "Five Insurances and One Fund" (五险一金) in China?
Do social insurance rates differ between Beijing, Shanghai and Shenzhen?
When do China social insurance contribution bases update each year?
What is the Housing Provident Fund rate, and can employers choose how much to contribute?
What if an employer may have under-contributed to social insurance?
Start with the salary
Jinan: monthly budget for one employee
¥ 12,986.00Historical budget basis: 31 December 2025Item Employer base Employer rate Employer pays Employee pays Pension 10,000.00 16% 1,600.00 800.00 Medical (includes maternity) 10,000.00 8% 800.00 200.00 Unemployment 10,000.00 0.70% 70.00 30.00 Work injury 10,000.00 0.16% 16.00 0.00 Housing fund 10,000.00 5% 500.00 500.00 What is different in this city?
How this estimate works
Budget inputs
Dongguan: monthly employer budget for one employee
RMB 12,750.00
This is an initial historical planning estimate, not a 2026 filing calculation, formal quotation or after-tax salary. Check the current filing profile before making a decision.Contribution breakdown
Item Basis Employer / employee rate Employer amount Employee deduction Pension insurance 10,000.00 16% / 8% 1,600.00 800.00 Medical insurance 10,000.00 4.3% / 2% 430.00 200.00 Maternity insurance 10,000.00 0.7% 70.00 No separate deduction Large-medical-cost reserve 10,000.00 0.5% 50.00 No separate deduction Unemployment insurance 10,000.00 0.8% / 0.2% 80.00 20.00 Work-injury insurance 10,000.00 0.2% 20.00 No separate deduction Housing provident fund 10,000.00 5% / 5% 500.00 500.00 Assumptions and limits used for this city
Model ranges
Sources used for this historical model
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