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Human Resources and Payroll in China 2016-2017 (5th Edition) -
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Changchun
Social Welfare Contribution Details
Social Insurance
Data valid since August 1, 2015
Contribution Base RMB 2,800.70 -14,003.49
Employer
Employee
City Hukou
Rural Hukou
Pension
20%
8%
8%
Medical
7%
2% (monthly) +
RMB 100 (annual)
2% (monthly) +
RMB 100 (annual)
Unemployment
1.5%
0.5%
0.5%
Injury
0.5% -2%
N/A
N/A
Maternity
0.7%
N/A
N/A
* Social insurance payments are tax exempt.
Housing Fund (Chinese Only)
Data valid since August 1, 2015
Contribution Base RMB 1,320-21,485
Employer
Employee
Rate
7% -12%
7% -12%
* Employer and employee can pay different rates within the range.
** Minimum salary = RMB 1,480 ( Adjusted December, 2015); average monthly salary = RMB 4,667.83 (2014)