China salary calculator 2026
Work out take-home pay in China for 2026 from your gross salary, find the gross needed for a target net, or see what a hire really costs. Every deduction is shown step by step.
Defaults to your region. Switch to compare any other scale.
Shanghai or Beijing urban employee, using the July 2026–June 2027 contribution bases for the whole year. Tax uses the annual comprehensive-income method; separately taxed year-end bonuses, work injury insurance and enterprise annuities are not included. Guangzhou and Shenzhen are not covered yet.
Result
CN¥186,720.00
Net pay per year
Gross CN¥240,000.00 · employer cost CN¥318,000.00
- Gross pay (per year)CN¥240,000.00
- Individual income tax−CN¥11,280.00
- Basic pension insurance−CN¥19,200.00
- Basic medical insurance (incl. maternity)−CN¥4,800.00
- Unemployment insurance−CN¥1,200.00
- Housing provident fund−CN¥16,800.00
- Total employee deductions−CN¥53,280.00
- Net pay (per year)CN¥186,720.00
- + Basic pension insurance, employer+CN¥38,400.00
- + Basic medical insurance (incl. maternity), employer+CN¥21,600.00
- + Unemployment insurance, employer+CN¥1,200.00
- + Housing provident fund, employer+CN¥16,800.00
- Total employer cost (per year)CN¥318,000.00
- Taxable income (per year)CN¥138,000.00
- Effective deduction rate22.2%
- Tax year2026
Rules used
Shanghai or Beijing urban employee, using the July 2026–June 2027 contribution bases for the whole year. Tax uses the annual comprehensive-income method; separately taxed year-end bonuses, work injury insurance and enterprise annuities are not included. Guangzhou and Shenzhen are not covered yet.
Step-by-step breakdown
| Item | Rate | Base per year | Per month | Per year |
|---|---|---|---|---|
| Gross pay | CN¥20,000.00 | CN¥240,000.00 | ||
| − Individual income tax | CN¥138,000.00 | CN¥940.00 | CN¥11,280.00 | |
| − Basic pension insurance | 8% | CN¥240,000.00 | CN¥1,600.00 | CN¥19,200.00 |
| − Basic medical insurance (incl. maternity) | 2% | CN¥240,000.00 | CN¥400.00 | CN¥4,800.00 |
| − Unemployment insurance | 0.5% | CN¥240,000.00 | CN¥100.00 | CN¥1,200.00 |
| − Housing provident fund | 7% | CN¥240,000.00 | CN¥1,400.00 | CN¥16,800.00 |
| = Net pay | CN¥15,560.00 | CN¥186,720.00 | ||
| + Basic pension insurance, employer | 16% | CN¥240,000.00 | CN¥3,200.00 | CN¥38,400.00 |
| + Basic medical insurance (incl. maternity), employer | 9% | CN¥240,000.00 | CN¥1,800.00 | CN¥21,600.00 |
| + Unemployment insurance, employer | 0.5% | CN¥240,000.00 | CN¥100.00 | CN¥1,200.00 |
| + Housing provident fund, employer | 7% | CN¥240,000.00 | CN¥1,400.00 | CN¥16,800.00 |
| = Total employer cost | CN¥26,500.00 | CN¥318,000.00 |
About this tool
Employees pay 8% pension, 2% medical (Beijing adds ¥3 a month) and 0.5% unemployment insurance on their monthly wage, kept between the city's floor and cap: Shanghai ¥7,546–37,731 and Beijing ¥7,270–36,348 from July 2026. The housing provident fund is 5–7% in Shanghai and 5–12% in Beijing, matched by the employer. Individual income tax (3–45%) is charged on annual pay after the ¥60,000 basic deduction, these contributions and any special additional deductions.
The employer pays 16% pension and 0.5% unemployment insurance, plus medical insurance of 9% in Shanghai (8.5% basic + 0.5% local supplement) or 9.8% in Beijing, on the same capped base, and matches the housing fund. Work injury insurance (0.2–1.9% by industry) is not included.
Shanghai or Beijing urban employee, using the July 2026–June 2027 contribution bases for the whole year. Tax uses the annual comprehensive-income method; separately taxed year-end bonuses, work injury insurance and enterprise annuities are not included. Guangzhou and Shenzhen are not covered yet.
Formula
Net = Gross − income tax − employee social contributionsEmployer cost = Gross + employer contributionsNet → gross: solve Net(Gross) = target by bisection
How it is calculated
- Choose the country (each has its own page and tax year).
- Pick gross → net, net → gross or employer budget, then enter the amount per month or per year.
- Set personal options such as dependants, tax class, region or state.
- Read the step-by-step breakdown of every tax and contribution, plus the total employer cost.
Questions
How is net salary calculated in China?
Employees pay 8% pension, 2% medical (Beijing adds ¥3 a month) and 0.5% unemployment insurance on their monthly wage, kept between the city's floor and cap: Shanghai ¥7,546–37,731 and Beijing ¥7,270–36,348 from July 2026. The housing provident fund is 5–7% in Shanghai and 5–12% in Beijing, matched by the employer. Individual income tax (3–45%) is charged on annual pay after the ¥60,000 basic deduction, these contributions and any special additional deductions.
How much does an employee cost the employer in China?
The employer pays 16% pension and 0.5% unemployment insurance, plus medical insurance of 9% in Shanghai (8.5% basic + 0.5% local supplement) or 9.8% in Beijing, on the same capped base, and matches the housing fund. Work injury insurance (0.2–1.9% by industry) is not included.
Can I work out the gross salary from a net amount?
Yes. Choose “Net → gross”: the calculator searches for the gross salary whose deductions leave exactly your net amount, then shows the full breakdown. “Employer budget” does the same starting from the total cost.
Which tax year and rules does the calculator use?
Shanghai or Beijing urban employee, using the July 2026–June 2027 contribution bases for the whole year. Tax uses the annual comprehensive-income method; separately taxed year-end bonuses, work injury insurance and enterprise annuities are not included. Guangzhou and Shenzhen are not covered yet.