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

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118 - Human Resources and Payroll in China 2016-2017 (5th Edition)
Dalian
Social Welfare Contribution Details
Social Insurance
Data valid to June 2016
Contribution Base RMB 3,181-15,903
Chinese
Employer Employee
Pension 18% 8%
Medical 8%
2% (monthly) +
RMB 24 (annual)
Unemployment 1% 1%
Injury 0.25%-1% N/A
Maternity 0.2% N/A
*Social insurance payments are tax exempt. Foreign employees pay pension and medical insurance only.
Housing Fund (Chinese Only)
Data valid to June 2016
Contribution Base RMB 1,530 -26,505
Employer Employee Employee work
commencement
Rate
10%-15% 10%-15% Before Jan 1, 1999
25% 15% After Jan 1, 1999
*Tax exempt housing fund amounts to RMB 15,903/ employee at most.