Guides - Human Resources & Payroll in China 2016 - 2017 (5th

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116 - Human Resources and Payroll in China 2016-2017 (5th Edition)
Beijing
Social Welfare Contribution Details
Social Insurance
Data valid to June 2017
Contribution
Base (RMB)
Employer
Chinese Employee
City Hukou Rural Hukou
Pension
2,834-21,258
19%
(Started from May 1, 2016)
8% 8%
Unemployment
0.8%
(Started from May 1, 2016)
0.2% N/A
Medical
4,252-21,258
9% +1% 2% + RMB 3 2% + RMB 3
Injury 0.2%-1.9% N/A N/A
Maternity 0.8% N/A N/A
* Social insurance payments are all tax exempt
Housing Fund (Chinese Only)
Data valid to June 2017
Monthly Contribution Amount RMB 412.8 - 5,102
Employer Employee
Rate 5-12% 12%
* Chinese only. Employer and employee pay same rate for housing fund.
** Minimum salary = RMB 1,720 (adjusted April 2015); average salary= RMB 7,086 (adjusted June 2016)