China Social Insurance and Housing Fund Calculator

Typical rates and the housing fund

Pension contributions of 8% employee / 16% employer are described in the Shanghai human resources bureau’s explanation of national enterprise pension policy: https://rsj.sh.gov.cn/trdgzbldfqk_17404/20251011/t0035_1436039.html . The 2% employee medical rate is stated in 沪医保规〔2025〕2号: https://ybj.sh.gov.cn/gfxwj/20250225/e6a4b235d8734ed49ade29f5e05c0aaa.html . Typical unemployment contributions of 0.5% each are described here: https://rsj.sh.gov.cn/tzcjd_17352_17352/20250103/t0035_1429760.html . These starting figures are not a universal 2026 schedule; employer medical, injury and separate maternity rates must be supplied.

京房公积金管委会办〔2025〕13号 allows fund rates from 5% to 12%. https://gjj.beijing.gov.cn/web/zwgk61/2024zcwj/436433461/743765441/index.html . The Beijing centre explains equal employee and employer rates and rounding each side to whole yuan: https://gjj.beijing.gov.cn/web/zwgk61/2024zcjd/436439572/index.html . Its declaration guide describes rounding the base to whole yuan: https://gjj.beijing.gov.cn/web/zwgk61/2024zcjd/436439684/index.html . Custom contributions otherwise round half up to cents.

Beijing 2025 contribution-year snapshot

Effective snapshot: 1 September–31 December 2025. 京人社发〔2025〕11号 sets insurance limits of CNY 7,162–35,811 from July 2025: https://ybj.beijing.gov.cn/tzgg2022/202509/t20250919_4205869.html . 京房公积金管委会办〔2025〕13号 sets the fund ceiling at CNY 35,811 and, from September, the ordinary employee floor at CNY 2,540: https://gjj.beijing.gov.cn/web/zwgk61/2024zcwj/436433461/743765441/index.html . The separate lower floor for employees receiving basic living expenses is outside this preset.

京医保发〔2021〕1号 provides a 9.8% employer medical rate including maternity: https://ybj.beijing.gov.cn/zwgk/2024zcjd/202406/t20240617_3717056.html . The district medical bureau confirms employee medical contributions of 2% plus CNY 3 monthly: https://www.bjft.gov.cn/ftq/zfgg/202402/16dd5bdf45014b0c992253b520080ebb.shtml . Pension, unemployment and injury rate history: https://rsj.beijing.gov.cn/bm/ywml/202308/t20230804_3214781.html . The category I injury base rate is 0.2%, with employer-specific assessment: 京人社工发〔2016〕13号, https://rsj.beijing.gov.cn/xxgk/2024zcwj/202406/t20240617_3716666.html . 京人社发〔2024〕15号 extends the reduced total unemployment rate of 1% through December 2025: https://www.beijing.gov.cn/zhengce/zhengcefagui/202502/t20250228_4022331.html .

2026 resident income tax and cumulative withholding

The Individual Income Tax Law, Article 6 and Table 1, provides the CNY 60,000 annual basic deduction and the 3%, 10%, 20%, 25%, 30%, 35% and 45% rates. Annual taxable-income thresholds are CNY 36,000, 144,000, 300,000, 420,000, 660,000 and 960,000. Labour remuneration and royalties enter comprehensive income at 80% of gross receipts; author’s remuneration enters at 56%. https://shanghai.chinatax.gov.cn/zcfw/zcfgk/grsds/201809/t441789.html

国家税务总局公告2018年第61号, Article 6: cumulative withholding (累计预扣法) uses CNY 5,000 for each eligible month, deducts prior withholding and carries a negative adjustment forward without a payroll refund. https://12366.chinatax.gov.cn/bzds/074/074-4-3.html The STA’s interpretation publishes quick deductions of CNY 0, 2,520, 16,920, 31,920, 52,920, 85,920 and 181,920. https://www.chinatax.gov.cn/chinatax/n810214/n810641/n2985871/n2985888/n2986028/c4001080/content.html

Figures are in CNY. The estimate rounds tax half up to cents and compares annual liability with entered withholding. Filing and small-payment exemptions are not applied. The official withholding form specifies yuan to jiao and fen: https://12366.chinatax.gov.cn/bzds/068/068.html . Use the State Taxation Administration’s Individual Income Tax app (个人所得税) for the official calculation.

Special additional deductions for 2026

国发〔2023〕13号 raised children’s education and infant care to CNY 2,000 per child per month, and elderly support to CNY 3,000 per month, effective 1 January 2023. Siblings share the elderly-support allowance, with a CNY 1,500 individual limit. https://fgk.chinatax.gov.cn/zcfgk/c102440/c5213594/content.html Parent allocation is 100% to one parent or 50% each: 国家税务总局公告2023年第14号, https://fgk.chinatax.gov.cn/zcfgk/c100012/c5213592/content.html . The STA’s 2026 guidance describes the same amounts: https://jiangsu.chinatax.gov.cn/art/2026/4/14/art_21737_921.html

国发〔2018〕41号: degree continuing education is CNY 400 monthly for up to 48 months; an eligible vocational qualification allows CNY 3,600 in the certificate year. First-home loan interest allows CNY 1,000 monthly for up to 240 months, with a 50% share allowed in the specified two-pre-marital-loan case. Eligible rent allows CNY 1,500, 1,100 or 800 monthly according to the city band. Rent and mortgage interest cannot both be claimed by a couple in the same tax year. https://www.mof.gov.cn/zhengwuxinxi/caizhengxinwen/201812/t20181223_3102091.htm

The same State Council measure allows annual serious illness deductions for eligible catalogue-covered out-of-pocket expenses after reimbursement above CNY 15,000, capped at CNY 80,000 per patient. Eligible claims may be allocated between spouses, or to one parent for a minor child. The annual field accepts the sum of your allocated deductions. https://www.mof.gov.cn/zhengwuxinxi/caizhengxinwen/201812/t20181223_3102091.htm

How to use it

1. Enter salary and your contribution bases; choose custom settings or the dated Beijing historical preset.
2. Set employee and employer rates, fixed medical amounts, optional limits and a common housing fund rate.
3. Read the itemised contributions, employer cost and take-home estimates after cumulative income tax.

Privacy & limitations

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