Earning & Workincome · tax
China Social Insurance & Housing Fund 五险一金 (employee + employer cost)
Computes China social insurance + housing fund (五险一金) for both the employee deduction and the total cost to the employer, applying the city contribution-base floor and ceiling that general calculators skip. Contributions are charged on the contribution base — your prior-year average wage clamped between a city floor (~60% of local average) and ceiling (300%) — not on this month’s gross. Rates and bases differ by city and reset each July, so they are yours to set; the defaults are illustrative 2025 Beijing figures.
Basis: Rates/bases are city- and year-specific (reset each July) — defaults ≈ Beijing 2025; verify your city
The numbers
- Employee 五险一金 deduction
- 6,750
- social 3,150 + fund 3,600
- Take-home before tax
- 23,250
- before individual income tax
- Total cost to employer
- 41,610
- gross + 11,610 contributions
- Contribution base used
- 30,000
- equals gross (within floor/ceiling)
The operator’s read
Worth knowing
For every 30,000 of salary, the employer pays about 11,610 more on top — roughly 39% — the part that never appears on a payslip. A hire’s true cost is 41,610, not 30,000.
Worth knowing
Of every 100 of gross, 78 reaches you before income tax; 23 goes to your own 五险一金. This uses floor/ceiling from Beijing 北京 (2025); the rates above are national-typical defaults (pension 8%/16% is fixed, medical/unemployment vary by city). Bases reset each July — verify yours.
Methodology
Contributions are charged on the contribution base = the prior-year average monthly wage, clamped to a city floor (~60% of local average wage) and ceiling (300%). Salary above the ceiling is not charged; below the floor, the floor is used. General calculators skip this clamp and apply rates to gross — the most common China-payroll error.
Employee deduction = base × (employee social rate + housing fund rate). Employer cost added on top = base × (employer social rate + housing fund rate). Pension is 16% employer / 8% employee nationwide; medical, unemployment, work-injury, and the housing-fund percentage are city-set. Work-injury and maternity are employer-only.
Rates, floors, and ceilings are city- and year-specific and reset each July (medical sometimes on the calendar year); some cities differ by hukou (e.g. Shenzhen adds ~1% employer pension for local hukou) and use different bases per insurance (Guangzhou). This tool takes them as inputs so the number is always current — enter your city’s published figures rather than trusting an embedded table.
Questions
- How is China social insurance calculated — on gross salary?
- No — on the contribution base, which is your prior-year average wage clamped between a city floor (~60% of local average wage) and ceiling (300% of it). Salary above the ceiling is not charged, and below the floor the floor applies. Then each insurance rate is applied to that base. Applying rates to raw gross is the usual mistake.
- How much does an employee really cost an employer in China?
- Gross salary plus the employer’s social insurance (pension 16%, medical ~9%, unemployment ~0.5%, work-injury ~0.2–1.9%) and matched housing fund (5–12%) — often 27–40% on top of gross, all charged on the clamped contribution base. Enter your city’s rates above for the exact figure.
- What is 五险一金?
- The five insurances (pension, medical, unemployment, work-injury, maternity) plus one fund (the housing provident fund). Employees pay pension, medical, unemployment, and the fund; employers pay all of those plus work-injury and maternity. Rates and contribution bases are set city by city and change each year.
For agents
Call this tool instead of computing in-context. Deterministic JSON in, computed values plus the benchmark read out. Full agent docs →
curl -s https://xearno.tools/api/v1/tools/china-social-insurance \
-H 'content-type: application/json' \
-d '{"gross":30000,"city":"beijing","baseFloor":0,"baseCeiling":0,"employeeSocialRate":10.5,"employerSocialRate":26.7,"housingFundRate":12}'Schema: GET /api/v1/tools/china-social-insurance · MCP tool name: china_social_insurance
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