China Social Insurance and Housing Fund Calculator
China social insurance and housing fund calculator for 2026. Breaks down the Wu Xian Yi Jin (five insurances, one fund) contributions for both employee and employer on a given monthly salary. Shows pension 8 plus 16%, medical 2 plus 10%, unemployment 0.5 plus 0.5%, maternity 1%, work injury 0.4%, and housing fund 7 plus 7%. Built for HR teams, employers of record, and expat professionals sizing total employment cost in yuan.
Regional Rule Context
China Rates and Rules
China Wu Xian Yi Jin 2026: Employee pension 8%, medical 2%, unemployment 0.5%, HF commonly 7%. Employer pension 16%, medical 10%, unemployment 0.5%, maternity 1%, work injury 0.2 to 2%, HF matching. Base cap ~300% of local avg wage (Shanghai ~36,549 CNY). Expat treaty exemption available for pension/unemployment/maternity.
Enter Values
Shanghai 2024 ~36,549. Smaller cities 18,000 to 25,000. Check your local Social Security Bureau.
Common rate is 7% (both sides match). Range 5% to 12%.
Result
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China Social Insurance and Housing Fund (五险一金, Wu Xian Yi Jin) calculator for 2026. Five insurances plus housing fund. Employee: pension 8%, medical 2%, unemployment 0.5%, housing fund 5 to 12% (commonly 7%). Employer: pension 16%, medical 10%, unemployment 0.5%, maternity 1%, work injury 0.2 to 2% (industry-rated, ~0.4% avg), housing fund matching. Contribution base is monthly gross salary capped at ~300% of local average wage (Shanghai 2024 ~36,549 CNY/month, Beijing and Shenzhen similar, smaller cities 18,000 to 25,000). Expats with work permits must enroll; nationals of treaty countries (Germany, Japan, South Korea, Canada, Switzerland, the Netherlands, France, Denmark, Finland, Spain, Luxembourg, Serbia) get partial exemption from pension, unemployment, and maternity. Medical and work injury remain compulsory for all. Housing fund is typically optional for expats.
Disclaimer: This calculator uses publicly available rules effective as of Jan 1, 2026 (version 1.0). Results are for informational purposes only. Always verify with official sources or a qualified professional. Last reviewed: Apr 23, 2026.
Formula
Social insurance and housing fund apply to the insured base, which is the monthly gross salary capped at the city ceiling (about 36,549 CNY in Shanghai). Both employee and employer contribute fixed percentages that sum to total monthly contribution.
China FAQs
When was Wu Xian Yi Jin formalized as mandatory in China?
The five insurances were consolidated under the 2011 Social Insurance Law (社会保险法), which made pension, medical, unemployment, maternity, and work injury compulsory for all formal employees nationwide including expats with work permits. The Housing Provident Fund (公积金) was actually older, introduced in 1991 in Shanghai and extended nationwide by the 1999 Housing Provident Fund Regulations.
What is the total employer plus employee contribution on a 30,000 CNY salary?
Employee pays 17.5% (pension 8, medical 2, unemployment 0.5, housing fund 7) = 5,250 CNY. Employer pays 34.9% (pension 16, medical 10, unemployment 0.5, maternity 1, work injury 0.4, housing fund 7) = 10,470 CNY. Combined total is 15,720 CNY per month or 52.4% on top of gross, which is one of the highest labor-cost ratios among major Asian economies.
Which expat passports qualify for partial social insurance exemption in China?
Twelve countries have signed bilateral totalization treaties with China for full or partial exemption from pension, unemployment, and maternity contributions: Germany, Japan, South Korea, Canada, Switzerland, the Netherlands, France, Denmark, Finland, Spain, Luxembourg, and Serbia. Medical insurance and work injury remain compulsory for all. Housing fund is typically optional for expats under most local policies.
Can I transfer my housing fund balance when I change jobs or cities?
Yes. Housing Provident Fund balances can be transferred between employers within the same city instantly and between cities via the 全国住房公积金转移接续平台 (national transfer platform) within 15 to 30 business days. Balances never disappear; they accumulate with 1.5% annual interest. For expats leaving China permanently, full balance withdrawal is permitted on exit.
If I earn 100,000 CNY per month in Shanghai, how much SI do I actually pay?
Above the cap, contributions freeze. Shanghai 2024 cap is 36,549 CNY, so your insured base is capped there. Employee SI plus HF is 36,549 x 17.5% = 6,396 CNY per month, the same as someone earning 36,549. The extra 63,451 CNY above the cap pays no SI or HF, only IIT. This is why high earners in Shanghai and Beijing have effectively lower total deduction rates than mid earners.
How do I budget for an employer-of-record (EOR) hire in China?
EOR services (Deel, Remote, Mercans) typically quote 1.3 to 1.4x of the gross salary plus a service fee of 8 to 12%. So for a 30,000 CNY gross hire, budget 39,000 to 42,000 CNY in total employment cost plus the EOR fee on top. Over a year with 13 months pay plus year-end bonus, budget approximately 520,000 to 580,000 CNY fully loaded.
How do I find my exact work injury insurance rate by industry?
Industry rates are set at the prefecture level by the local Social Security Bureau and published annually. Office work (IT, finance, media) pays 0.2 to 0.4%. Light manufacturing pays 0.8 to 1.2%. Construction, mining, and chemical industries pay 1.6 to 2%. The calculator uses 0.4% as a safe average for office roles. For accurate payroll, ask your HR provider for the 社会保险费率表 for your registered business type and city.
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