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

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Human Resources and Payroll in China 2016-2017 (5th Edition) - 125
Tianjin
Social Welfare Contribution Details
Housing Fund (Chinese Only)
Data valid to June 2017
Contribution Base (RMB 1,950-21,048)
Employer Employee
Rate 5% -12%, 11% is the general rate
* Employer and employee pay same rate for housing fund.
** Minimum salary = RMB 1,950 (Adjusted in 2016); average monthly salary = RMB 6,350 (Adjusted in 2016)
Social Insurance
Data valid to December 2016
Contribution Base RMB 2,966-14,832 RMB 2,472-14,832
Employer
Employee
City Hukou / Foreigner Rural Hukou
Pension 20% 8% 8%
Medical 11%
2% (Monthly) +
RMB 260 (annual)
2% (Monthly) +
RMB 260 (annual)
Unemployment 1% 1% 1%
Injury 0.5% -2% N/A N/A
Maternity 0.8% N/A N/A
* Social insurance payments are tax exempt. Social insurance payments compulsory for foreign employees at the time of
writing.