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

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Human Resources and Payroll in China 2016-2017 (5th Edition) - 121
Qingdao
Social Welfare Contribution Details
Housing Fund (Chinese Only)
Data valid to June 2017
Monthly Contribution Amount (RMB 79-RMB 2, 686)
Employer Employee
Rate 5%-12% 5%-12%
* Employer and employee pay the same rate for housing fund.
Social Insurance
Data valid to June 2016
Contribution Base (RMB 2,423-12,114)
Employer
Employee
Urban Hukou Rural Hukou
Pension 18% 8% 8%
Medical 9% 2% 2%
Unemployment 1% 0.5% N/A
Injury 0.7%,1.2%,1.9% N/A N/A
Maternity 1% N/A N/A
* Social insurance payments are tax exempt.