China 五险一金 Calculator 2026

Contribution Calculator

Enter a monthly salary to see the exact breakdown

Monthly salary (¥)

Employee Deduction

¥1,850

From your paycheck

Net Take-Home Pay

¥8,150

Before income tax

Employer's Hidden Cost
¥3,350
You never see this

Insurance	Employee rate	Your deduction	Employer rate	Employer pays
Total	18.5%	¥1,850	33.5%	¥3,350

* Rates shown are 2026 national standard. Cities may vary slightly. Contribution base assumed equal to salary (actual base is capped at 60%–300% of local average wage).

The "Hidden Payroll" Most Employees Don't Know

For a ¥10,000/month salary, your employer's total monthly cost is actually ¥13,350 — that's your salary plus ¥3,350 in mandatory contributions they pay directly to the government. You never see this money, but it explains why Chinese employers are cautious about raising base salaries.

Each Component Explained

What it covers, when you can use it, and what happens if payments stop

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Pension Insurance

养老保险 · Yǎnglǎo bǎoxiǎn

Employee 8% Employer 16%

What it does

Funds your monthly pension after retirement. After contributing for a cumulative 15 years, you receive a lifelong monthly pension when you reach retirement age.

Key rules

Retirement age: Male 60, Female blue-collar 50, Female white-collar 55
Minimum 15 cumulative years of contributions required
Pension amount depends on: contribution base × years × local average wage
After male 50 / female 40, out-of-city contributions become "temporary" — you must retire in your home city (户籍地)

⚠️ If you stop contributing before 15 years, you cannot simply pay a lump sum to catch up. You must continue contributing until the total reaches 15 years.

🏥

Medical Insurance

医疗保险 · Yīliáo bǎoxiǎn (incl. Maternity)

Employee 2% Employer 8%

What it does

Covers hospitalization and outpatient medical costs. The employee's 2% flows into a personal medical card — you can spend it at pharmacies and clinics. Since 2020, maternity insurance is merged into medical (no separate employee deduction). 2026 upgrade: outpatient reimbursement raised to 70%.

Key rules

Contribute 25 years (male) / 20 years (female) cumulative → lifelong medical coverage after retirement, no more payments
Years don't have to be in the same city (e.g. Shenzhen: 25 total years, 15 must be in Shenzhen)
Maternity: need 1 continuous year before childbirth to claim. Husband's insurance can cover wife.

⚠️ If you stop for >3 months: need 6 continuous months to reactivate reimbursement. Short gaps (<3 months) only need a back-payment, then usable next month.

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Unemployment Insurance

失业保险 · Shīyè bǎoxiǎn

Employee 0.5% Employer 0.5%

What it does

Provides monthly payments if you lose your job involuntarily (layoff, company closure). You must register as unemployed within 60 days. Can apply directly via Alipay — search "失业金".

Benefit duration

1–5 years contributed → max 12 months of payments
5–10 years → max 18 months
10+ years → max 24 months

⚠️ If you resign voluntarily (主动辞职), you cannot claim. Must be involuntary job loss.

🦺

Work Injury Insurance

工伤保险 · Gōngshāng bǎoxiǎn

Employee: ¥0 Employer 0.2%–1.9%

What it does

Covers medical costs and disability compensation for injuries during work. Employees pay nothing — this is entirely employer-funded. Rate varies by industry risk level.

What counts as a work injury

Injuries during work hours and at the workplace
Injuries during commute (上下班途中)
Occupational diseases
Injuries during business travel (出差)

⚠️ Recognition is complex. If injured, immediately call HR and the labor bureau 12333. Preserve all evidence (photos, medical records, witness info).

👶

Maternity Insurance

生育保险 · Shēngyù bǎoxiǎn (merged into Medical)

Employee: ¥0 Employer ~0.8% (in medical)

What it does

Covers maternity-related medical costs and provides a maternity allowance (生育津贴) after childbirth. Since 2020, merged into medical insurance — the employer's 8% medical rate includes this 0.8%.

Key rules

Need 1 continuous year of contributions before childbirth
If wife has no maternity coverage, husband's insurance can be used
Covers: delivery costs, post-natal recovery, maternity allowance equal to average salary for 98+ days

💡 The maternity allowance is calculated using your company's average salary, not your personal salary — employees at high-paying companies benefit more.

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Housing Provident Fund

住房公积金 · Zhùfáng gōngjījīn

Employee 5–12% Employer 5–12%

What it does

Both you and your employer contribute to a personal account you own. The money earns interest annually. Its main power: housing fund mortgage rates are ~1.75% lower than commercial bank rates (2026: 2.85% vs ~4.6%), saving hundreds of thousands on a typical apartment purchase.

How to use it

Buy a home: apply for housing fund mortgage (need 6+ continuous months)
Rent: withdraw annually if renting (requirements vary by city)
Major medical expenses: can withdraw
Retirement: withdraw the full balance as lump sum
2026 new: flexible/gig workers can now contribute voluntarily; multi-child families get +30% loan quota

⚠️ If you stop contributions, the account is "frozen" (封存). You need 6 continuous months before applying for a housing fund mortgage.

Common Questions

Things foreigners and new employees always ask

Do foreigners working in China have to pay 五险一金? ▼

Since 2011, foreign nationals working in China with a work permit are legally required to participate in the social insurance system — pension, medical, unemployment, work injury, and maternity. Housing fund participation for foreigners was optional in most cities, but enforcement varies. Some bilateral social security agreements (e.g. between China and Germany, South Korea, Japan) allow workers to be exempt from double contribution if they're already covered in their home country.

What happens to my pension and housing fund if I leave China permanently? ▼

Pension: Foreign nationals who leave China can apply to withdraw their personal pension account (the individual 8% contributions). However, they forfeit the employer's 16% portion, which stays in the social pool. Chinese citizens who leave permanently before reaching retirement age can also apply to withdraw under certain conditions.

Housing fund: You can withdraw the full balance (both your contributions and employer's) when you cancel your work permit and leave China. The process requires your employer's cooperation and takes 1–2 weeks.

What's the "contribution base" and how does it affect my deductions? ▼

Contributions are calculated on a "contribution base" (缴费基数), which is based on your previous year's average monthly salary. The base is capped between 60% and 300% of the local city average wage.

Example: If Beijing's average wage is ¥10,000/month: the minimum base is ¥6,000 (60%), and the maximum is ¥30,000 (300%). A worker earning ¥50,000/month only pays social insurance on ¥30,000. A worker earning ¥4,000 pays on the floor of ¥6,000. This system slightly protects high earners and slightly over-charges low earners.

Does my employer have to pay 五险一金 for part-time or gig workers? ▼

For formal part-time employees (劳动合同), yes — employers are legally required to pay work injury insurance at minimum, and most other insurances if the worker exceeds certain hours. For informal gig workers (freelancers, delivery workers), coverage has historically been patchy. Since 2022, China has been rolling out flexible worker social insurance programs allowing gig workers to contribute to pension and medical insurance independently, and in 2026, housing fund contributions were also opened to this group.

My employer says they'll give me a higher salary instead of paying 五险一金. Is this legal? ▼

No — it's illegal. 五险一金 is mandatory for any employer-employee relationship. Some small businesses offer cash in lieu to avoid the cost, but this exposes both the employer (fines, back payments) and the employee (no pension credits, no medical coverage, no housing fund). If you agree to this arrangement and then get injured or laid off, you have almost no legal recourse. The employee's social insurance rights are non-waivable under Chinese labor law.

What's the actual pension you'd receive after retirement? ▼

The calculation is complex, but the simplified formula is:

Monthly pension ≈ (Personal account ÷ 139) + (Local avg wage × Payment index × Years × 1%)

For a worker who contributed on a ¥8,000/month base for 30 years in Beijing (where the average wage is ~¥10,000): expect roughly ¥3,500–5,000/month pension. Pension amounts vary enormously by city, contribution years, and contribution base. The system rewards those who contribute longer on a higher base.

How China Compares Globally

Employee + employer combined mandatory payroll contribution rates

Country	Employee	Employer	Total	Housing fund?	Notes
🇨🇳 China	18.5%	33.5%	52% High	✅ Yes (5–24%)	Includes large housing fund; urban property-owning policy driver
🇫🇷 France	~22%	~42%	~64% Very high	❌ No	Highest among major economies; includes generous healthcare + unemployment
🇩🇪 Germany	~20%	~20%	~40% Medium	❌ No	Symmetric split; comprehensive pension + public health
🇯🇵 Japan	~14%	~15%	~29% Medium	❌ No	Lower rates but aging society faces pension pressure
🇬🇧 UK	~8%	~13.8%	~22% Lower	❌ No	National Insurance; NHS is tax-funded (not payroll)
🇺🇸 USA	7.65%	7.65%	15.3% Low	❌ No	Social Security 6.2% + Medicare 1.45% only; healthcare is private
🇸🇬 Singapore	~20%	~17%	~37% Medium	✅ CPF (similar)	Central Provident Fund covers retirement + healthcare + housing — most similar to China's system

China's 52% combined rate looks high but includes the housing fund (10–24% of salary), which is a forced savings account you ultimately get back. Excluding housing fund: employer+employee ≈ 28–42%, in line with European averages.

China's 五险一金 Explained