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

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Human Resources and Payroll in China 2016-2017 (5th Edition) - 123
Shenzhen
Social Welfare Contribution Details
Housing Fund (Chinese Only)
Data valid to June 2017
Contribution Base (RMB 2,030-33,765)
Employer Employee
Rate 5-12% (Started from May 1, 2016)
* Employer and employee pay the same rate for housing fund.
Social Insurance
Data valid to June 2016
Contribution
Base (RMB)
Employer Employee
Shenzhen
Hukou
Non-Shenzhen
Hukou /
Foreigner
All
Pension
2,030 -18,162
14% 13% 8%
Injury
0.14%-1.14%
(8 levels in total, started from July 1)
N/A
Unemployment 2,030 2% 1%
Maternity
3,632.4 -18,162
0.5% N/A
Medical 6.2% 2%
* Social insurance payments are tax exempt. Foreign employees: Social insurance payments are compulsory for foreign
employees (treated the same as Chinese).