Guangdong · Dongguan
Dongguan salary and social insurance calculator (2026)
Enter a gross monthly salary to see what a company in Dongguan pays each month (salary, social insurance and housing fund), what the employee takes home, and the total yearly cost. Income tax uses China's cumulative withholding method, month by month.
In Dongguan, an employee on a gross salary of ¥8,000 a month costs the company about ¥10,040.00 a month (salary plus employer social insurance and housing fund), or ¥120,552.00 a year. The employee takes home about ¥6,846.88 in January, ¥82,162.56 for the year.
Total yearly cost
Average monthly cost
Company insurance & fund / year
Employee net pay / year
Company spend per month
- Company insurance & fund
- Employee insurance & fund
- Income tax
- Net pay
Monthly breakdown (CNY)
| Month | Gross salary | Co. insurance | Co. housing fund | Company total | Emp. insurance | Emp. housing fund | Income tax | Net pay |
|---|---|---|---|---|---|---|---|---|
| Jan | 8,000.00 | 1,640.00 | 400.00 | 10,040.00 | 696.00 | 400.00 | 57.12 | 6,846.88 |
| Feb | 8,000.00 | 1,640.00 | 400.00 | 10,040.00 | 696.00 | 400.00 | 57.12 | 6,846.88 |
| Mar | 8,000.00 | 1,640.00 | 400.00 | 10,040.00 | 696.00 | 400.00 | 57.12 | 6,846.88 |
| Apr | 8,000.00 | 1,640.00 | 400.00 | 10,040.00 | 696.00 | 400.00 | 57.12 | 6,846.88 |
| May | 8,000.00 | 1,640.00 | 400.00 | 10,040.00 | 696.00 | 400.00 | 57.12 | 6,846.88 |
| Jun | 8,000.00 | 1,640.00 | 400.00 | 10,040.00 | 696.00 | 400.00 | 57.12 | 6,846.88 |
| Jul | 8,000.00 | 1,652.00 | 400.00 | 10,052.00 | 696.00 | 400.00 | 57.12 | 6,846.88 |
| Aug | 8,000.00 | 1,652.00 | 400.00 | 10,052.00 | 696.00 | 400.00 | 57.12 | 6,846.88 |
| Sep | 8,000.00 | 1,652.00 | 400.00 | 10,052.00 | 696.00 | 400.00 | 57.12 | 6,846.88 |
| Oct | 8,000.00 | 1,652.00 | 400.00 | 10,052.00 | 696.00 | 400.00 | 57.12 | 6,846.88 |
| Nov | 8,000.00 | 1,652.00 | 400.00 | 10,052.00 | 696.00 | 400.00 | 57.12 | 6,846.88 |
| Dec | 8,000.00 | 1,652.00 | 400.00 | 10,052.00 | 696.00 | 400.00 | 57.12 | 6,846.88 |
| Year total | 96,000.00 | 19,752.00 | 4,800.00 | 120,552.00 | 8,352.00 | 4,800.00 | 685.44 | 82,162.56 |
Monthly insurance and housing fund (CNY)
Jan–Jun
| Item | Base | Company | Employee | Total |
|---|---|---|---|---|
| Pension | 8,000.00 | 1,280.00 | 640.00 | 1,920.00 |
| Medical | 8,000.00 | 184.00 | 40.00 | 224.00 |
| Maternity | 8,000.00 | 56.00 | 0.00 | 56.00 |
| Major medical supplement | 8,000.00 | 40.00 | 0.00 | 40.00 |
| Unemployment | 8,000.00 | 64.00 | 16.00 | 80.00 |
| Work injury | 8,000.00 | 16.00 | 0.00 | 16.00 |
| Housing fund | 8,000.00 | 400.00 | 400.00 | 800.00 |
| Per month | 2,040.00 | 1,096.00 | 3,136.00 |
Jul–Dec
| Item | Base | Company | Employee | Total |
|---|---|---|---|---|
| Pension | 8,000.00 | 1,280.00 | 640.00 | 1,920.00 |
| Medical | 8,000.00 | 196.00 | 40.00 | 236.00 |
| Maternity | 8,000.00 | 56.00 | 0.00 | 56.00 |
| Major medical supplement | 8,000.00 | 40.00 | 0.00 | 40.00 |
| Unemployment | 8,000.00 | 64.00 | 16.00 | 80.00 |
| Work injury | 8,000.00 | 16.00 | 0.00 | 16.00 |
| Housing fund | 8,000.00 | 400.00 | 400.00 | 800.00 |
| Per month | 2,052.00 | 1,096.00 | 3,148.00 |
Dongguan social insurance and housing fund rates, 2026
| Period | Item | Base min–max | Company rate | Employee rate |
|---|---|---|---|---|
| Jan–Jun | Pension | 5,510 – 27,549 | 16% | 8% |
| Medical | 4,775 – 27,549 | 2.3% | 0.5% | |
| Maternity | 4,775 – 27,549 | 0.7% | 0% | |
| Major medical supplement | 4,775 – 27,549 | 0.5% | 0% | |
| Unemployment * | 2,080 – 26,298 | 0.8% | 0.2% | |
| Work injury | none | 0.2% – 1.4% | 0% | |
| Housing fund | 2,080 – 27,391 | 5% – 12% | 5% – 12% | |
| Jul–Aug | Pension | 5,521 – 27,603 | 16% | 8% |
| Medical | 4,775 – 27,549 | 2.45% | 0.5% | |
| Maternity | 4,775 – 27,549 | 0.7% | 0% | |
| Major medical supplement | 4,775 – 27,549 | 0.5% | 0% | |
| Unemployment * | 2,080 – 27,702 | 0.8% | 0.2% | |
| Work injury | none | 0.2% – 1.4% | 0% | |
| Housing fund | 2,080 – 27,700 | 5% – 12% | 5% – 12% | |
| Sep–Dec | Pension | 5,521 – 27,603 | 16% | 8% |
| Medical | 4,775 – 27,549 | 2.45% | 0.5% | |
| Maternity | 4,775 – 27,549 | 0.7% | 0% | |
| Major medical supplement | 4,775 – 27,549 | 0.5% | 0% | |
| Unemployment * | 2,300 – 27,702 | 0.8% | 0.2% | |
| Work injury | none | 0.2% – 1.4% | 0% | |
| Housing fund | 2,300 – 27,700 | 5% – 12% | 5% – 12% |
Bases in CNY per month. The work injury rate depends on the industry risk class; offices and trading companies use the lowest class. The company chooses the housing fund rate within the allowed range, and the employee pays the same rate.
* No official notice found yet for this figure; the calculator uses the latest official figure or common practice. Check with the local authority.
Medical uses the "single pooled" scheme (company 3.5% in total, 3.65% from July, including 0.7% maternity and the 0.5% major medical supplement; employee 0.5%). Companies can instead choose the combined scheme: with a personal account, company 4.3% (5% from July) and employee 2%; without, company 3.8% (4.5% from July) and employee 0.5%.
The pension base minimum was unified at ¥5,510 from January 2026 (was ¥4,775); the January–June difference can be paid within the social insurance year.
Unemployment uses 0.8% company / 0.2% employee; no official notice found yet extending the reduced rate into 2026.
Housing fund: from September 2026 the base minimum is ¥2,300 for new hires; existing members may stay at ¥2,080 or above until December 2026.
Official sources
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- 关于公布2026年度职工基本医疗保险缴费基数有关事项的通知（东医保〔2025〕34号） 东莞市医疗保障局 · 2025-12-23
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- 关于2026年度住房公积金缴存基数上下限调整的温馨提示 东莞市住房公积金管理中心 · 2025-12-06
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- 东莞市人民政府关于调整我市最低工资标准的通知（东府函〔2026〕129号） 东莞市人民政府 · 2026-08-21
- 关于实施省级统筹工伤保险行业基准费率标准有关事项的通知（粤人社规〔2021〕4号） 广东省人力资源和社会保障厅 · 2021-05-01
- 广东延续实施阶段性降低失业保险费率政策（粤人社规〔2024〕16号） 广东省人力资源和社会保障厅 · 2025-05-19
How it is calculated
- Contribution base: the employee's actual salary, raised to the minimum or capped at the maximum. Bases can change in January or July; the calculator uses the right period for each month.
- Social insurance and housing fund: base × company or employee rate, every month, rounded to the fen.
- Individual income tax: cumulative withholding. Each month, cumulative taxable income = salary to date − employee insurance and fund to date − ¥5,000 × months − special deductions to date. Tax on that total from the annual rate table, minus tax already withheld, is the month's tax.
- Company spend = gross salary + company insurance + company housing fund. Net pay = gross salary − employee insurance − employee housing fund − income tax.
Frequently asked questions
What are the social insurance rates in Dongguan in 2026?
From Sep, companies in Dongguan pay about 20.65% and employees 8.7% of the contribution base: Pension 16% company / 8% employee; Medical 2.45% company / 0.5% employee; Maternity 0.7% company / 0% employee; Major medical supplement 0.5% company / 0% employee; Unemployment 0.8% company / 0.2% employee; Work injury 0.2% company / 0% employee (work injury ranges 0.2%–1.4% by industry; the lowest class is shown).
What are the minimum and maximum contribution bases in Dongguan?
Sep–Dec: pension ¥5,521–27,603, medical ¥4,775–27,549, unemployment ¥2,300–27,702, housing fund ¥2,300–27,700 a month. Salaries below the minimum pay on the minimum; above the maximum, on the maximum.
How much does an employee on ¥8,000 a month cost a company in Dongguan?
About ¥10,040.00 a month: the ¥8,000 salary plus ¥1,640.00 employer social insurance and ¥400.00 employer housing fund (at 5%). That is about ¥120,552.00 a year. The employee takes home about ¥6,846.88 in January.
Why does take-home pay change from month to month in China?
Mainly because income tax is withheld cumulatively: each month tax is worked out on income since January, so once the running total crosses into a higher bracket, later months are taxed more and net pay falls. It resets every January. Contribution bases also change in January or July, which changes deductions mid-year. The company's monthly cost stays about the same.
What is the housing fund rate in Dongguan?
The company and the employee pay the same rate, chosen by the company between 5% and 12%; this calculator defaults to 5%. The base is ¥2,300–27,700 a month.
Can a company pay social insurance on the minimum base?
The rules require contributions on the employee's actual salary (within the limits). Paying on the minimum base when the salary is higher is non-compliant and can lead to back payments. The calculator's minimum-base option is for comparison only.
Other cities
Estimates only, not tax or legal advice. Income tax assumes a full year at the same salary with no other comprehensive income; bonuses and service fees are taxed separately. Provided by Foshan Yuansheng Tongda Trading Co., Ltd.