How to use it
- Enter the monthly salary before tax and choose the city. If yours is not listed, choose Custom and enter the local minimum and maximum base under "Contribution bases and rates".
- Enter the housing fund rate. Employers choose it between 5% and 12%; you can work it out from your payslip.
- If you claim special additional deductions (children, rent, elderly parents and so on), enter the monthly total. The China income tax calculator on this site shows how much you can claim.
- Read the average and January take-home pay, each contribution and the income tax for the year.
How contributions and tax are worked out
The contribution base
Social insurance is based on your salary, kept between a minimum and maximum that each city publishes every year. From July 2026 Beijing's monthly base for pension, unemployment, work injury and medical insurance is 7,270 to 36,348 yuan (Beijing notice); Shanghai's, from 1 July 2026, is 7,546 to 37,731 yuan (Shanghai notice). Someone earning 5,000 a month in Beijing therefore contributes on 7,270, and someone earning 50,000 in Shanghai on 37,731.
Employee rates
Under articles 33 and 53 of the Social Insurance Law, employers pay work-injury and maternity insurance and employees pay nothing towards them. Employees pay 8% for pension (State Council 2005 No. 38), generally 2% for medical insurance (State Council 1998 No. 44) and a locally set rate for unemployment insurance.
Housing provident fund
According to a 2018 notice from the housing ministry and others, the housing fund rate is at least 5% and no more than 12%, and the base may not exceed three times the city's average monthly wage for the previous year. The housing fund base can differ from the social insurance base, so you can enter it separately.
Income tax
Your contributions are deducted from salary, together with the basic 5,000 yuan a month and any special additional deductions, and income tax is withheld with the cumulative method. As the year's total passes 36,000 yuan of taxable income, the rate for later months rises, so take-home pay is highest in January and lower at the end of the year.
Examples
| Case | Your contributions | Tax for the year | Average take-home |
|---|---|---|---|
| Beijing, 20,000 a month, housing fund 12% | 4,500 | 10,080 | 14,660 |
| Beijing, 20,000 a month, housing fund 5% | 3,100 | 11,760 | 15,920 |
| Beijing, 5,000 a month (base raised to 7,270) | 1,363.35 | 0 | 3,636.65 |
On 20,000 yuan a month in Beijing with a 12% housing fund, the employee pays 1,600 pension, 400 medical, 100 unemployment and 2,400 housing fund, 4,500 in all. Take-home is 15,185 in January and 14,450 in December, with 10,080 of income tax for the year. Lowering the housing fund rate to 5% raises take-home by 1,260 a month, but 1,400 less goes into the housing fund account.
On 50,000 a month in Shanghai, social insurance is based on the 37,731 maximum: 3,018.48 pension, 754.62 medical and 188.66 unemployment.
Limits
- Only Beijing and Shanghai 2026 limits are built in. For other cities choose Custom. Limits usually change around July, so deductions differ before and after.
- The unemployment rate and housing fund limits vary by city; your payslip or the local notice is the authority.
- Other fixed deductions on your payslip can go in "Other deductions".
- The salary is assumed to be the same all year. Annual bonuses and other income are not included; the China income tax calculator compares the ways to tax a bonus.
- Employer contributions are not deducted from your pay and are not shown.
Frequently asked questions
What percentage do employees pay for social insurance in China?
8% pension and 2% medical, plus a locally set unemployment rate, and 5% to 12% for the housing fund. Employees pay nothing for work-injury and maternity insurance.
Why is more deducted than the percentage of my salary?
Contributions have a minimum base. In Beijing, from July 2026, it is 7,270 yuan, so a lower salary is treated as 7,270.
Is there a maximum?
Yes. Above the maximum base contributions stop rising: 36,348 in Beijing and 37,731 in Shanghai.
Why is January's take-home pay the highest?
Income tax is withheld on the year's running total, so later months fall into higher rates. The total for the year is unchanged.
Is my salary stored?
No. The calculation runs in your browser and nothing is sent or saved.
Sources and further reading
- Beijing Human Resources and Social Security Bureau: 2026 contribution base limits (in Chinese)
- Shanghai Human Resources and Social Security Bureau: 2026 contribution base limits (in Chinese)
- Social Insurance Law of the PRC (in Chinese)
- State Council 2005 No. 38: enterprise pension insurance (in Chinese)
- State Council 1998 No. 44: employee medical insurance (in Chinese)
- Housing ministry, MoF and PBOC 2018 notice on the housing provident fund (in Chinese)