Social Insurance & Housing Fund Calculator
Calculate China's social insurance (Shebao) and housing provident fund contributions online, supporting Beijing, Shanghai, Guangzhou, Shenzhen and more
What is China's Social Insurance & Housing Fund (Wu Xian Yi Jin)?
China's "Five Insurances and One Fund" (Wu Xian Yi Jin) is a mandatory social security system consisting of five types of social insurance and a housing provident fund. The five insurances include pension insurance, medical insurance, unemployment insurance, work injury insurance, and maternity insurance, plus the housing provident fund.
Both employers and employees contribute to these programs (work injury and maternity insurance are fully paid by the employer). The contribution base is typically the employee's average monthly salary from the previous year, and contribution rates vary by city. This calculator helps you understand your exact contributions and plan your finances accordingly.
How to Use
Calculation Steps
- Select your city - the system will automatically load the local contribution rates and base ranges
- Enter your gross monthly salary (the system will adjust the base according to local minimum and maximum limits)
- Choose your housing provident fund rate (5%-12%, same rate for both employer and employee)
- Click "Calculate" to view a detailed breakdown of all contributions
Insurance & Fund Details
- Pension, medical, unemployment, work injury, maternity, and housing fund rates vary by city and may change after policy updates.
- The calculator clamps salary to each city's minimum and maximum contribution base before applying contribution rates.
- Use the result as an estimate for payroll planning; confirm current rates with local HR or official social security notices.
Use Cases
Technical Principle
The calculator implements China's 五险一金 (Five Insurances and One Fund) framework as codified in the 社会保险法 (2010, amended 2018) and the 住房公积金管理条例 (1999, amended 2019). For each city preset the engine carries three pieces of policy data: the contribution base ceiling and floor (typically 60%–300% of the prior year's local average wage, the 社平工资 published by the municipal Bureau of Statistics), the per-item rates split between employer and employee, and the housing fund band. Calculation is a three-step pipeline. First, the contribution base is clamped: base = min(max(salary, floor), ceiling). Second, each item is computed at its statutory rate — pension 8% personal + 16% employer, medical 2% (+ a flat 3 CNY 大病 surcharge in many cities) + 8–10% employer, unemployment 0.5% + 0.5%, work injury 0% + 0.2%–1.9% (industry-risk graded), maternity 0% + 0.8%, with the last two fully employer-paid. Third, the housing fund applies a matched rate between 5% and 12% to both sides. Personal income tax sits on top via the 累计预扣法 (cumulative withholding method, GB/T 18585 not applicable here — the real reference is the 个人所得税法 2019 reform): annual taxable income = wages − 60,000 standard deduction − social insurance personal portion − housing fund personal portion − 专项附加扣除 (children's education, continuing education, serious illness medical, mortgage interest or rent, elder care, infant under-3 care), then taxed at the 3%–45% seven-bracket schedule. Floating-point cents are avoided by computing in fen (1/100 CNY) as integers and rounding once at the end with Math.round; this prevents the 0.1 + 0.2 = 0.30000000000000004 class of bugs that show up when you sum twelve months of contributions.
- Contribution base = clamp(salary, floor, ceiling); floor and ceiling are 60% and 300% of the prior year's 社平工资, refreshed yearly by each city's 人社局
- Pension: 8% personal + 16% employer (国务院 2019 reduction from 20% to 16%); Medical: 2% personal + 8–10% employer + flat 大病 surcharge in some cities
- Unemployment: 0.5% + 0.5% (varies by city); Work injury: 0.2%–1.9% employer-only, graded by industry risk class I–VIII per 工伤保险条例; Maternity: 0.8% employer-only, merged into medical in some cities since 2019
- Housing fund rate is matched on both sides, choosable 5%–12% per 住房公积金管理条例; a 1 pp increase costs the same on either side, but only the personal half hits take-home directly
- IIT uses 累计预扣法 (cumulative withholding) on the seven-bracket 3%–45% schedule, after a 60,000 CNY annual standard deduction, social insurance personal portion, housing fund personal portion, and 专项附加扣除
- City rates differ because each municipal 社保局 sets them within national bands; Beijing/Shanghai/Guangzhou/Shenzhen all publish distinct ceilings and rates, refreshed each July
- Compute in integer fen (1/100 CNY) and round once at the end with Math.round to avoid IEEE 754 drift — twelve months of 0.1 + 0.2 accumulates visible cents otherwise
Examples
Beijing, 10,000 CNY, 12% housing fund
Inputs:
Gross salary: 10,000 CNY / month
City preset: Beijing
Housing fund: 12% (matched employee + employer)
Contribution base: 10,000 CNY (within Beijing 60%-300% of avg wage)
Personal breakdown:
Pension (8%): 800
Medical (2%): 200
Unemployment (0.5%): 50
Housing fund (12%): 1,200
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Personal total: 2,250 CNY/month (22.5% of gross)
Company breakdown:
Pension (16%): 1,600
Medical (9.8%): 980
Unemployment (0.5%): 50
Work injury (0.2%): 20
Maternity (0.8%): 80
Housing fund (12%): 1,200
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Company total: 3,930 CNY/month
Income tax:
Taxable = 10,000 - 2,250 - 5,000 = 2,750
Bracket 1 (<=3,000) -> 3% -> tax = 82.5 -> 83 CNY
Net take-home = 10,000 - 2,250 - 83 = 7,667 CNY/month
Total cost to company = 10,000 + 3,930 = 13,930 CNY/monthShanghai, 15,000 CNY, 7% housing fund
Inputs:
Gross salary: 15,000 CNY / month
City preset: Shanghai
Housing fund: 7% (typical Shanghai choice, range 5-12%)
Contribution base: 15,000 CNY (within Shanghai range)
Personal breakdown:
Pension (8%): 1,200
Medical (2%): 300
Unemployment (0.5%): 75
Housing fund (7%): 1,050
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Personal total: 2,625 CNY/month (17.5% of gross)
Company breakdown:
Pension (16%): 2,400
Medical (9.5%): 1,425
Unemployment (0.5%): 75
Work injury (0.16%): 24
Maternity (0.8%): 120
Housing fund (7%): 1,050
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Company total: 5,094 CNY/month
Income tax:
Taxable = 15,000 - 2,625 - 5,000 = 7,375
Bracket 2 (3,000-12,000) -> 10%, QD 210
Tax = 7,375 * 10% - 210 = 527.5 -> 528 CNY
Net take-home = 15,000 - 2,625 - 528 = 11,847 CNY/month
Total cost to company = 15,000 + 5,094 = 20,094 CNY/monthShenzhen, 20,000 CNY, 5% housing fund
Inputs:
Gross salary: 20,000 CNY / month
City preset: Shenzhen
Housing fund: 5% (minimum allowed, frees more take-home)
Contribution base: 20,000 CNY (within Shenzhen range)
Personal breakdown:
Pension (8%): 1,600
Medical (2%): 400
Unemployment (0.5%): 100
Housing fund (5%): 1,000
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Personal total: 3,100 CNY/month (15.5% of gross)
Company breakdown:
Pension (14%): 2,800
Medical (6.2%): 1,240
Unemployment (0.7%): 140
Work injury (0.4%): 80
Maternity (0.5%): 100
Housing fund (5%): 1,000
----------------------------------
Company total: 5,360 CNY/month
Income tax:
Taxable = 20,000 - 3,100 - 5,000 = 11,900
Bracket 2 (3,000-12,000) -> 10%, QD 210
Tax = 11,900 * 10% - 210 = 980 CNY
Net take-home = 20,000 - 3,100 - 980 = 15,920 CNY/month
Total cost to company = 20,000 + 5,360 = 25,360 CNY/month
The Shenzhen total personal share is the lowest of the three
(15.5% vs Beijing 22.5% vs Shanghai 17.5%) mainly because the
housing fund rate is at the 5% minimum, but the city-specific
rates for medical and pension are also lower than Beijing.Salary above the contribution cap
Inputs:
Gross salary: 60,000 CNY / month
City preset: Beijing (2025 ceiling: 35,283 CNY)
Housing fund: 12%
Base clamping:
min(max(60,000, 7,057), 35,283) = 35,283 CNY
The 60,000 salary is over the cap, so the base drops to the
ceiling. Insurance and housing fund are calculated on 35,283,
not 60,000.
Personal contributions on capped base:
Pension 8%: 2,823
Medical 2%: 706
Unemployment 0.5%: 176
Housing fund 12%: 4,234
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Personal total: 7,939 CNY/month (capped, not 13.5% of 60,000)
Taxable (uses real gross 60,000):
Taxable = 60,000 - 7,939 - 5,000 = 47,061
Bracket 4 (25,000-35,000) QD 2,660; bracket 5 (35,000-55,000) QD 4,410
47,061 falls in bracket 5: tax = 47,061 * 30% - 4,410 = 14,118 - 4,410 = 9,708
Net take-home = 60,000 - 7,939 - 9,708 = 42,353 CNY/month
The cap matters most for senior roles in high-average cities; a 1
percentage-point rate change on the capped base is still several
hundred CNY per month once the salary is well above the ceiling.FAQ
Which contributions are calculated?
The standard Chinese 'five insurances and one fund' (五险一金): pension, medical, unemployment, work injury, maternity insurance, and the housing provident fund (公积金). Both employee and employer contribution rates are shown, plus monthly take-home estimate.
Are contribution rates the same nationwide?
No. Rates and the contribution-base ceiling/floor differ by city, sometimes by district. The page uses default rates for major cities; check your local Human Resources and Social Security Bureau or HR department for the exact rate.
How is the contribution base calculated?
Most cities cap the base at 300% of the local average wage and floor it at 60%. Salaries above the cap or below the floor still pay only on the capped/floored amount. The base is usually the average monthly salary of the previous calendar year.
Does my employer pay the same percentage I do?
Employer contribution rates are usually 2-3x the employee rates for most insurances and equal for the housing fund. The exact split varies by city. The page shows both sides so you can see the total cost to the employer.
How does this affect my net salary?
Five insurances and one fund are deducted from gross before personal income tax is calculated, so the contributions both shrink your take-home pay and reduce your taxable base. The page's net-salary line accounts for this.
What if I switch cities?
Some contributions transfer (pension and medical balances are portable, with caveats); some don't (unemployment claims often require local contribution history). Re-running the calculator with the new city's rates is the right starting point; consult HR for transfer procedures.
Is my salary saved?
No. Calculations run in your browser only. Inputs are cleared on page refresh.