Employer and employee contributions are due for pension, medical and unemployment for citizens and foreign employees working in China with a proper work permit and resident permit. Employer only contributions are due for work-related injury and maternity (2.2.1).
Employer and Chinese employee contributions are due for the housing fund (2.2.2).
Note that there is a mismatch between the tax year which is the calendar year and the fiscal cycle for updating the social security (SS) and housing fund (HF) contribution rates.
Annual compensation information is collected on a calendar/tax year basis. It may take some time to officially publish the figures used for SS and HF contribution basis. The cycle is as below:
| Average salary for year 2019 | Used for the period from July 2020 to June 2021 |
| Average |
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Web page updated on 17 Mar 2025 16:00