Salary & Social Insurance Parameters
Monthly pre-tax salary, used as the reference for the social insurance & housing fund contribution base
Preset 2026 contribution rates for each city
Defaults to salary; can be overridden manually (subject to the base floor and ceiling)
Defaults to salary; can be overridden manually
Same rate for employee and employer
Total of six items: mortgage interest, rent, children, elderly care, continuing education, and serious illness
Tax-advantaged commercial health insurance (up to CNY 200/month), enterprise annuities, etc.
Custom social insurance rates (%) and contribution base floor/ceiling (CNY)
Type
Pension Insurance
Employee %
Employer %
Type
Medical Insurance
Employee %
Employer %
Type
Unemployment Insurance
Employee %
Employer %
Type
Work-related Injury Insurance
Employee %
Employer %
Type
Maternity Insurance
Employee %
Employer %
Parameter
Social Insurance Base Floor
Floor
Ceiling
Parameter
Housing Fund Base Floor
Floor
Ceiling
Pre-tax Salary + Special Additional Deductions
0.00 CNY
Calculation Result
Social Insurance & Housing Fund Contribution Details
| Item | Contribution Base | Employee Rate | Employee Payment | Employer Rate | Employer Payment |
|---|
View Calculation Formula
Social insurance & housing fund contributions: each contribution = clamp(contribution base, floor, ceiling) × corresponding rate;
Total employee contributions = pension (employee) + medical (employee) + unemployment (employee) + housing fund (employee);
Taxable income = pre-tax salary − total employee contributions − 5,000 (threshold) − special additional deductions − other deductions;
Income tax = taxable income × applicable rate − quick deduction (based on the 2026 comprehensive-income 7-level monthly tax table);
Take-home pay = pre-tax salary − total employee contributions − income tax;
Employer total cost = pre-tax salary + total employer contributions.
All amounts are calculated as integers in cents to avoid floating-point errors; results are displayed in CNY.
2026 Monthly Comprehensive Income Tax Rate Table (7 Progressive Brackets)
| Bracket | Monthly Taxable Income | Tax Rate | Quick Deduction |
|---|
Notes & Tips
2026 social insurance rate reference (varies slightly by city; always follow actual local policy):
- Pension insurance: employee 8%, employer 16% (nationwide uniform)
- Medical insurance: employee 2%, employer 8-10% (varies by city; includes maternity insurance)
- Unemployment insurance: employee 0.5%, employer 0.5-1%
- Work-related injury insurance: employer only, 0.2-1.9% (by industry risk)
- Maternity insurance: employer only, around 0.8% (some cities have merged it into medical insurance)
- Housing provident fund: employee and employer 5-12% each, usually at the same rate
Related Tools
❓ FAQ
How much do employees and employers each pay into the social insurance & housing fund?
Typical 2026 rates: pension (employee 8% + employer 16%), medical (employee 2% + employer 8-10%), unemployment (employee 0.5% + employer 0.5-1%), work-related injury (employer 0.2-1.9%), maternity (employer 0.5-1%, merged into medical), housing fund (employee 5-12% + employer 5-12%). Bases and rates vary slightly by city.
What happens if my social insurance payments lapse?
Pension: counted by cumulative years — a short gap has no impact but reduces accumulation. Medical: no reimbursement from the month after a lapse; after a 3+ month gap you need 6-12 consecutive months to restore coverage. Unemployment / injury: benefits stop once contributions lapse. Housing fund: a lapse affects loan eligibility (requiring 6-12 consecutive months of deposits) and can also affect home purchase, lottery, and hukou eligibility.
How can self-employed workers pay social insurance?
Self-employed workers can enroll in pension + medical insurance at their hukou location or residence-permit location, choosing a contribution base between 60%-300% of the local average social wage. Some cities allow self-employed housing fund deposits. From 2026, personal pension accounts can reduce income tax (annual cap of CNY 12,000).
Is the contribution base based on actual salary or the minimum wage?
You should declare your actual average monthly wage of the previous year (including bonuses and allowances), but it must not be below the contribution base floor (60% of the average social wage) or above the ceiling (300%). Many employers paying at the minimum base are non-compliant; employees can report them to the social insurance audit department.
How much difference is there between 5% and 12% housing fund rates?
The difference is significant. For a monthly salary of CNY 10,000: employee 5% (CNY 500) + employer 5% (CNY 500) = CNY 1,000 per month; employee 12% (CNY 1,200) + employer 12% (CNY 1,200) = CNY 2,400 per month. That is a gap of CNY 16,800 per year, and over 30 years the gap exceeds CNY 500,000 (excluding interest). Choose the highest rate you can afford.