China Employee Cost Calculator
Calculate the true cost of hiring in China. Includes social insurance, housing fund, and individual income tax across major cities.
Input Parameters
Note: Social insurance contributions are calculated based on the contribution base, which is capped between minimum and maximum limits for each city.
Data current as of July 2026
Social insurance bases are revised annually (usually July). Verify current rates before relying on figures:
- Municipal Social Insurance Bureaus (Shanghai, Beijing, Shenzhen, Guangzhou, Hangzhou) — contribution rates & base caps
- State Taxation Administration (STA) — IIT brackets & standard deduction (¥5,000/month)
Gross Salary
¥0
Net Salary (Employee)
¥0
Total Employer Cost
¥0
👤 Employee Deductions
🏢 Employer Contributions
Understanding China's Social Insurance System
Five Insurances (五险)
- Pension Insurance (养老保险): Retirement benefits. Employer typically contributes 14-16%, employee 8%.
- Medical Insurance (医疗保险): Healthcare coverage. Employer 6-10%, employee 2%.
- Unemployment Insurance (失业保险): Job loss protection. Combined ~0.5-1%.
- Work Injury Insurance (工伤保险): Employer only, 0.1-0.5% depending on industry risk.
- Maternity Insurance (生育保险): Employer only, 0.5-1%.
Housing Fund (公积金)
Mandatory housing savings scheme. Both employer and employee contribute 5-12% of salary (varies by city). Funds can be used for purchasing property or withdrawn under certain conditions.
Individual Income Tax (个税)
China uses a progressive tax system with rates from 3% to 45%. Standard deduction is RMB 5,000/month. Social insurance contributions are tax-deductible.