Guangdong · Guangzhou
Guangzhou salary and social insurance calculator (2026)
Enter a gross monthly salary to see what a company in Guangzhou 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 Guangzhou, an employee on a gross salary of ¥8,000 a month costs the company about ¥10,308.00 a month (salary plus employer social insurance and housing fund), or ¥123,696.00 a year. The employee takes home about ¥6,730.48 in January, ¥80,765.76 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 | 1,908.00 | 400.00 | 10,308.00 | 816.00 | 400.00 | 53.52 | 6,730.48 |
| Feb | 8,000.00 | 1,908.00 | 400.00 | 10,308.00 | 816.00 | 400.00 | 53.52 | 6,730.48 |
| Mar | 8,000.00 | 1,908.00 | 400.00 | 10,308.00 | 816.00 | 400.00 | 53.52 | 6,730.48 |
| Apr | 8,000.00 | 1,908.00 | 400.00 | 10,308.00 | 816.00 | 400.00 | 53.52 | 6,730.48 |
| May | 8,000.00 | 1,908.00 | 400.00 | 10,308.00 | 816.00 | 400.00 | 53.52 | 6,730.48 |
| Jun | 8,000.00 | 1,908.00 | 400.00 | 10,308.00 | 816.00 | 400.00 | 53.52 | 6,730.48 |
| Jul | 8,000.00 | 1,908.00 | 400.00 | 10,308.00 | 816.00 | 400.00 | 53.52 | 6,730.48 |
| Aug | 8,000.00 | 1,908.00 | 400.00 | 10,308.00 | 816.00 | 400.00 | 53.52 | 6,730.48 |
| Sep | 8,000.00 | 1,908.00 | 400.00 | 10,308.00 | 816.00 | 400.00 | 53.52 | 6,730.48 |
| Oct | 8,000.00 | 1,908.00 | 400.00 | 10,308.00 | 816.00 | 400.00 | 53.52 | 6,730.48 |
| Nov | 8,000.00 | 1,908.00 | 400.00 | 10,308.00 | 816.00 | 400.00 | 53.52 | 6,730.48 |
| Dec | 8,000.00 | 1,908.00 | 400.00 | 10,308.00 | 816.00 | 400.00 | 53.52 | 6,730.48 |
| Year total | 96,000.00 | 22,896.00 | 4,800.00 | 123,696.00 | 9,792.00 | 4,800.00 | 642.24 | 80,765.76 |
Monthly insurance and housing fund (CNY)
| Item | Base | Company | Employee | Total |
|---|---|---|---|---|
| Pension | 8,000.00 | 1,280.00 | 640.00 | 1,920.00 |
| Medical | 8,000.00 | 480.00 | 160.00 | 640.00 |
| Maternity | 8,000.00 | 68.00 | 0.00 | 68.00 |
| 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 | 2,308.00 | 1,216.00 | 3,524.00 |
Guangzhou 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 * | 6,234 – 31,170 | 6% | 2% | |
| Maternity * | 6,234 – 31,170 | 0.85% | 0% | |
| Unemployment * | 2,500 – 41,112 | 0.8% | 0.2% | |
| Work injury | none | 0.2% – 1.4% | 0% | |
| Housing fund * | 2,500 – 39,828 | 5% – 12% | 5% – 12% | |
| Jul–Aug | Pension | 5,521 – 27,603 | 16% | 8% |
| Medical * | 6,234 – 31,170 | 6% | 2% | |
| Maternity * | 6,234 – 31,170 | 0.85% | 0% | |
| Unemployment * | 2,500 – 42,933 | 0.8% | 0.2% | |
| Work injury | none | 0.2% – 1.4% | 0% | |
| Housing fund * | 2,500 – 41,697 | 5% – 12% | 5% – 12% | |
| Sep–Dec | Pension | 5,521 – 27,603 | 16% | 8% |
| Medical * | 6,234 – 31,170 | 6% | 2% | |
| Maternity * | 6,234 – 31,170 | 0.85% | 0% | |
| Unemployment * | 2,680 – 42,933 | 0.8% | 0.2% | |
| Work injury | none | 0.2% – 1.4% | 0% | |
| Housing fund * | 2,680 – 41,697 | 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.
Pension: Guangdong-wide bases, ¥5,510–27,549 for January–June and ¥5,521–27,603 from July; the 2026 notice came out in October and differences can be paid within the social insurance year.
Medical: the company rate went back from the temporary 4.5% to 6% in January 2026; maternity is a separate 0.85% paid by the company. The 2026 medical base of ¥6,234–31,170 comes from media quoting the Guangzhou tax bureau; the official text was not found.
Unemployment: Guangzhou HRSS confirms 0.8% company / 0.2% employee continues in 2026; the base maximum is derived as 3 × last year's average wage.
The minimum wage rose from ¥2,500 to ¥2,680 on 1 September 2026, raising the unemployment and housing fund base minimum.
Official sources
- 关于公布2026年职工基本养老保险缴费基数上下限有关问题的通知（粤人社发〔2026〕24号） 广东省人力资源和社会保障厅 · 2026-10-08
- 关于公布2025年职工基本养老保险缴费基数上下限和基本养老金计发基数等有关问题的通知（粤人社发〔2025〕32号） 国家税务总局广东省税务局 · 2025-10-24
- 关于广州市职工医疗保险和生育保险筹资标准的通知（穗医保规字〔2022〕1号） 广州市医疗保障局 · 2022-11-30
- 关于阶段性降低职工基本医疗保险缴费率的通知（穗医保发〔2024〕5号） 国家税务总局广东省税务局 · 2024-02-29
- 广州2026年1—7月失业保险为企业降费减负超33亿元 广州市人力资源和社会保障局 · 2026-09-21
- 广东省失业保险条例 广州市人力资源和社会保障局 · 2025
- 2025年广州市城镇非私营和私营单位就业人员年平均工资情况 广州市统计局 · 2026
- 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 · 2021-04
- 2026年度住房公积金缴存调整有关问题的通知 广州住房公积金管理中心 · 2026-06-30
- 2025年度广州住房公积金缴存调整通知 广州住房公积金管理中心 · 2025-06
- 事关住房公积金，9月1日起调整！ 广州市人民政府门户网站 · 2026-09-03
- 广东省人民政府关于调整我省最低工资标准的通知（粤府函〔2026〕188号） 广东省人民政府 · 2026-08-13
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 Guangzhou in 2026?
From Sep, companies in Guangzhou pay about 23.85% and employees 10.2% of the contribution base: Pension 16% company / 8% employee; Medical 6% company / 2% employee; Maternity 0.85% 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 Guangzhou?
Sep–Dec: pension ¥5,521–27,603, medical ¥6,234–31,170, unemployment ¥2,680–42,933, housing fund ¥2,680–41,697 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 Guangzhou?
About ¥10,308.00 a month: the ¥8,000 salary plus ¥1,908.00 employer social insurance and ¥400.00 employer housing fund (at 5%). That is about ¥123,696.00 a year. The employee takes home about ¥6,730.48 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 Guangzhou?
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 ¥2,680–41,697 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.