Fuzhou Social Insurance Calculator 2026
As a 福建省会, Fuzhou runs a well-established social insurance system. In 2026, employees in Fuzhou are covered by five social insurances (pension, medical, unemployment, work-injury, maternity) plus the housing provident fund, with pension and medical making up the largest shares. In Fuzhou, maternity insurance is implemented together with employee medical insurance, with employers paying a separate maternity levy of 0.7% on payroll (employees do not contribute), and the work-injury rate is 0.4%. This page summarises the 2026 Fuzhou contribution rates, base limits, the rules for foreigners, individual income tax (IIT), and take-home pay examples.
1. Fuzhou Social Insurance Rates Table
The table below shows the 2026 Fuzhou employee and employer contribution rates for the five insurances and the housing provident fund:
| Insurance type | Employee rate | Employer rate | Notes |
|---|---|---|---|
| Pension insurance | 8% | 16% | Employee portion goes to the individual account; employer portion to the pooled fund |
| Medical insurance | 2% | 8% | Excludes maternity; employer pays a separate 0.7% maternity levy |
| Unemployment insurance | 0.5% | 0.5% | Employee and employer at the same rate |
| Work-related injury insurance | 0% | 0.4% | Banded by industry risk; employees do not contribute |
| Maternity insurance | 0% | 0.7% | Levied separately on employers at 0.7%; employees do not contribute |
| Housing provident fund | 5%-12% | 5%-12% | Employer and employee at the same rate; full amount to the individual account |
2. Fuzhou Social Insurance Base Table
The contribution base is benchmarked against the previous year's average social wage: the floor is 60% and the ceiling is 300% of that average. The social insurance base and the housing fund base are determined separately:
| Item | Floor (CNY/month) | Ceiling (CNY/month) |
|---|---|---|
| Social insurance contribution base | 4,579 | 22,893 |
| Housing provident fund base | 2,195 | 32,430 |
If your actual salary falls between the limits, the actual salary is used as the base; below the floor the floor applies, and above the ceiling the ceiling applies. Note that Fuzhou sets its housing fund base separately from its social insurance base, so the two sets of limits differ.
3. Foreigners & Social Insurance in Fuzhou
Under the 2011 Interim Measures for the Participation of Foreigners Employed in China in Social Insurance, foreigners lawfully employed in Fuzhou are generally required to participate in social insurance. China has bilateral social insurance agreements with around 11 countries (including Germany, Japan, South Korea and Switzerland, among others); nationals of these countries may apply for exemption from specific insurance categories (for example pension) by providing a certificate issued by their home country's authority. The housing provident fund is not always mandatory for foreigners — some cities allow voluntary contribution or participation; check with the Fuzhou housing fund management centre. Because rules and applicable agreements vary, always consult the Fuzhou local social insurance bureau for the specifics that apply to your nationality and situation.
4. Foreigners & IIT
For individual income tax (IIT), foreigners staying in China for 183 days or more in a tax year are classified as resident individuals and are taxed on worldwide income; those staying fewer than 183 days are non-resident individuals and are taxed only on China-sourced income. The monthly IIT threshold is CNY 5,000, with a seven-bracket progressive rate from 3% to 45%. Social insurance and housing fund contributions are deducted before IIT is calculated, so they reduce your taxable income.
5. Take-Home Pay Examples
The table below gives reference take-home figures assuming the maximum 12% housing fund rate and a contribution base equal to the pre-tax salary (when it falls between the limits). No special additional deductions (such as rent or children) are included:
| Pre-tax monthly salary | Employee SI & fund | Individual income tax | Estimated take-home |
|---|---|---|---|
| ¥10,000 | ¥2,250 | ¥83 | ~¥7,667 |
| ¥20,000 | ¥4,500 | ¥840 | ~¥14,660 |
| ¥30,000 | ¥6,750 | ¥2,240 | ~¥21,010 |
👉 Use the social insurance & housing fund calculator (select "Fuzhou")
6. Fuzhou Social Insurance Highlights
- Fujian capital: As the capital of Fujian, Fuzhou's social insurance system covers the southeast coastal population.
- Separate maternity levy: Fuzhou's employer basic medical rate is 8% (employee 2%), while maternity insurance is levied separately on employers at 0.7% of payroll; employees do not contribute.
- Flexible housing fund rate: Fuzhou allows a housing fund rate between 5% and 12% for both employer and employee.
7. Fuzhou Social Insurance FAQ
Are foreigners required to join Fuzhou social insurance?
Under the 2011 Interim Measures, foreigners lawfully employed in Fuzhou are generally required to participate in social insurance. However, nationals of countries with a bilateral social insurance agreement with China may apply for exemption from specific categories. Confirm your situation with the Fuzhou social insurance bureau.
Can I be exempt from Fuzhou social insurance under a bilateral agreement?
China has bilateral social insurance agreements with around 11 countries (such as Germany, Japan, South Korea and Switzerland). If you are a national of one of these countries, you may apply for exemption from specific insurance categories (for example pension) by providing a certificate from your home country's authority. Check with the Fuzhou social insurance bureau for which agreement applies and which categories are exempt.
Is the housing provident fund mandatory for expats in Fuzhou?
The housing provident fund is not always mandatory for foreigners. Some cities allow foreigners to contribute voluntarily or to participate; check with the Fuzhou housing fund management centre for the current policy and whether your employer is required to contribute on your behalf.
How is my IIT residency determined in Fuzhou?
Your IIT residency is based on days present in China within a tax year. 183 days or more makes you a resident individual, taxed on worldwide income; fewer than 183 days makes you a non-resident, taxed only on China-sourced income. The monthly threshold is CNY 5,000 with a 3%-45% seven-bracket progressive rate. For your specific situation, consult a tax adviser or the local tax authority.