Guangdong · Shenzhen
Shenzhen salary and social insurance calculator (2026)
Enter a gross monthly salary to see what a company in Shenzhen 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 Shenzhen, an employee on a gross salary of ¥8,000 a month costs the company about ¥10,280.00 a month (salary plus employer social insurance and housing fund), or ¥123,360.00 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 | 1,880.00 | 400.00 | 10,280.00 | 816.00 | 400.00 | 53.52 | 6,730.48 |
| Feb | 8,000.00 | 1,880.00 | 400.00 | 10,280.00 | 816.00 | 400.00 | 53.52 | 6,730.48 |
| Mar | 8,000.00 | 1,880.00 | 400.00 | 10,280.00 | 816.00 | 400.00 | 53.52 | 6,730.48 |
| Apr | 8,000.00 | 1,880.00 | 400.00 | 10,280.00 | 816.00 | 400.00 | 53.52 | 6,730.48 |
| May | 8,000.00 | 1,880.00 | 400.00 | 10,280.00 | 816.00 | 400.00 | 53.52 | 6,730.48 |
| Jun | 8,000.00 | 1,880.00 | 400.00 | 10,280.00 | 816.00 | 400.00 | 53.52 | 6,730.48 |
| Jul | 8,000.00 | 1,880.00 | 400.00 | 10,280.00 | 816.00 | 400.00 | 53.52 | 6,730.48 |
| Aug | 8,000.00 | 1,880.00 | 400.00 | 10,280.00 | 816.00 | 400.00 | 53.52 | 6,730.48 |
| Sep | 8,000.00 | 1,880.00 | 400.00 | 10,280.00 | 816.00 | 400.00 | 53.52 | 6,730.48 |
| Oct | 8,000.00 | 1,880.00 | 400.00 | 10,280.00 | 816.00 | 400.00 | 53.52 | 6,730.48 |
| Nov | 8,000.00 | 1,880.00 | 400.00 | 10,280.00 | 816.00 | 400.00 | 53.52 | 6,730.48 |
| Dec | 8,000.00 | 1,880.00 | 400.00 | 10,280.00 | 816.00 | 400.00 | 53.52 | 6,730.48 |
| Year total | 96,000.00 | 22,560.00 | 4,800.00 | 123,360.00 | 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 (tier 1) | 8,000.00 | 480.00 | 160.00 | 640.00 |
| Maternity | 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 | 2,280.00 | 1,216.00 | 3,496.00 |
Shenzhen 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% |
| Local supplementary pension (hukou) | 5,510 – 27,549 | 1% | 0% | |
| Medical (tier 1) | 6,727 – 33,633 | 6% | 2% | |
| Medical (tier 2) | 6,727 – 33,633 | 1.5% | 0.5% | |
| Maternity | 6,727 – 33,633 | 0.5% | 0% | |
| Unemployment * | 2,520 – 44,265 | 0.8% | 0.2% | |
| Work injury | none | 0.2% – 1.4% | 0% | |
| Housing fund * | 2,360 – 44,265 | 5% – 12% | 5% – 12% | |
| Jul–Dec | Pension | 5,521 – 27,603 | 16% | 8% |
| Local supplementary pension (hukou) | 5,521 – 27,603 | 1% | 0% | |
| Medical (tier 1) | 6,727 – 33,633 | 6% | 2% | |
| Medical (tier 2) | 6,727 – 33,633 | 1.5% | 0.5% | |
| Maternity | 6,727 – 33,633 | 0.5% | 0% | |
| Unemployment * | 2,520 – 48,471 | 0.8% | 0.2% | |
| Work injury | none | 0.2% – 1.4% | 0% | |
| Housing fund * | 2,520 – 48,471 | 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: from January 2026 Guangdong unified the enterprise base minimum at ¥5,510 (Shenzhen's was ¥4,775). The notice came out in October 2026, so the January–June difference is paid retroactively.
Local supplementary pension (1% company) applies only to employees with Shenzhen hukou. Hukou holders must be on medical tier 1; others can be on tier 1 or tier 2.
Unemployment: 0.8% company / 0.2% employee for 2026; no official notice yet extending the reduced rate into 2026. The base maximum is derived as 3 × last year's average wage.
Housing fund: the base maximum is derived as 3 × last year's average monthly wage (the centre publishes only the rule); the minimum is the minimum wage, ¥2,700 for new hires from 1 September 2026.
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有关问题的通知（粤人社发〔2025〕32号） 广东省人力资源和社会保障厅 · 2025-10-27
- 关于2025年企业职工基本养老保险费申报缴纳的通告 广东省人力资源和社会保障厅 · 2024-12-30
- 深圳经济特区社会养老保险条例（2021修订） 深圳市社会保险基金管理局 · 2021-07-20
- 温馨提示（2026年职工医保、生育保险缴费基数及一档费率） 深圳市医疗保障局 · 2025-12-29
- 深圳市医疗保障办法（深圳市人民政府令第358号） 深圳市医疗保障局 · 2023-10-01
- 失业保险的缴费比例是多少？ 深圳市人力资源和社会保障局 · 2024-06-24
- 2024年7月1日后，深圳市工伤保险行业基准费率标准是多少？ 深圳市社会保险基金管理局 · 2024-07-30
- 2026年7月1日至2027年6月30日，单位缴存职工的缴存基数调整有什么要求? 深圳市住房公积金管理中心 · 2026-07-15
- 2026年9月1日起，新入职单位的职工住房公积金缴存基数下限是否有变化？ 深圳市住房公积金管理中心 · 2026-09-11
- 2025年深圳市城镇单位就业人员年平均工资情况 深圳市统计局 · 2026-07-24
- 2024年深圳市城镇单位就业人员年平均工资情况 深圳市统计局 · 2025-06-30
- 深圳市人力资源和社会保障局关于调整我市最低工资标准的通知 深圳市人力资源和社会保障局 · 2025-02-14
- 广东省9月1日起调整提高最低工资标准 广东省人力资源和社会保障厅 · 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 Shenzhen in 2026?
From Jul, companies in Shenzhen pay about 23.5% and employees 10.2% of the contribution base: Pension 16% company / 8% employee; Medical (tier 1) 6% company / 2% employee; Maternity 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 Shenzhen?
Jul–Dec: pension ¥5,521–27,603, medical ¥6,727–33,633, unemployment ¥2,520–48,471, housing fund ¥2,520–48,471 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 Shenzhen?
About ¥10,280.00 a month: the ¥8,000 salary plus ¥1,880.00 employer social insurance and ¥400.00 employer housing fund (at 5%). That is about ¥123,360.00 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 Shenzhen?
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 ¥2,520–48,471 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.