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

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Human Resources and Payroll in China 2016-2017 (5th Edition) - 119
Guangzhou
Social Welfare Contribution Details
Social Insurance
Data valid to June 2016
Contribution Base
(RMB)
Employer Employee
GZ-city
Hukou Non GZ-city Hukou UrbanHukou
Rural
Hukou
Pension 2,408-14,958 14% 8% 8%
Medical 3,712-18,561 8% 2% N/A
Unemployment
1,895-18,561
0.8% 0.2% N/A
Injury
0.2%-1.4% (eight levels in total,
started from July 1, 2016)
N/A N/A
Maternity 3,712-18,561 0.85% N/A N/A
Serious illness 6,187 0.26% N/A N/A
*Social insurance payments are tax exempt.
Housing Fund (Chinese Only)
Data valid to June 2017
Contribution Base RMB 1,895-33,820
Employer Employee
Rate 5%-12% 5%-12%
*Employer and employee can pay different rates for housing fund, however employee rate should not be lower than
employer rate.