How this calculator works
The page pre-fills Shanghai employee and employer reference rates and provides separate monthly bases for social insurance and housing fund. Replace them with the effective inputs for another city when needed.
Calculation method
The five social-insurance categories use social-insurance base × entered rate. Housing-fund contributions use housing-fund base × rate. Employee contributions reduce pre-tax pay; employer contributions add to employer cost.
Check before using the estimate
For the Shanghai reference, adjust the bases to the annual wage bounds that apply to the salary. For another city, replace the local parameters. Check supplementary schemes and local additions against the relevant local records.
Worked example
Defaults: monthly salary ¥15,000, social base ¥15,000, housing-fund base ¥15,000, Shanghai reference rates.
| Item | Rate | Calculation | Employee | Employer |
|---|---|---|---|---|
| Pension | 8% / 16% | ¥15,000 × rate | ¥1,200 | ¥2,400 |
| Medical (incl. maternity) | 2% / 9% | ¥15,000 × rate | ¥300 | ¥1,350 |
| Unemployment | 0.5% / 0.5% | ¥15,000 × rate | ¥75 | ¥75 |
| Injury | 0% / 0.2% | ¥15,000 × rate | ¥0 | ¥30 |
| Housing fund | 7% / 7% | ¥15,000 × rate | ¥1,050 | ¥1,050 |
| Total | — | — | ¥2,625 | ¥4,905 |
Pay after employee contributions ¥12,375, salary plus employer cost ¥19,905.
Input variations
| Change | Employee total | Employer total | Comparison |
|---|---|---|---|
| Social base ¥15,000 → ¥10,000 | ¥1,750 | ¥5,450 | At the base floor |
| Housing fund 7% → 5% | ¥2,325 | ¥4,605 | Each side −¥300 |
| Injury 0.2% → 0.5% (class-3 industry) | ¥2,625 | ¥4,950 | Employer +¥45 |
| Social base ¥30,000 (above cap) | By input | By input | User must adjust to the cap |
Contribution bases are capped at locally announced annual bounds; this tool uses the entered value, so the user must adjust manually.
Differences from official documents
Differences from actual social-insurance agency contributions arise because: contribution bases are capped at locally announced annual bounds, while this tool uses the user-entered value and the user must adjust manually; injury rates are industry-tiered (0.2%–1.9%), with Shanghai using class-1 0.2%; medical includes maternity in Shanghai (9% already includes maternity), while other cities may list separately; housing-fund contribution ratios are local and annual, and the editable 7% continuity scenario must be replaced with the current payslip or employer setting; supplementary medical, occupational annuity, enterprise annuity are not mandatory and not included; flexible-employment workers pay only pension and medical, which this tool does not support.
Thresholds and limits
Each rate 0%–50% (editable); monthly salary ¥0–¥10,000,000; social and housing-fund bases each ¥0–¥10,000,000; Shanghai reference rates verified on 2026-07-25; the 7% housing-fund continuity scenario comes from the last published 5%–7% table, whose period ended 30 June 2026, and must be replaced until the next table is published; injury 0.2% is the class-1 industry reference; medical 9% includes maternity. Each locality publishes annual base bounds; adjust to the standard for the salary’s year.
Documents to check
Shanghai HRSS / local HRSS social-insurance base notice; local medical-insurance administration rate notice; local housing-fund management centre contribution ratio and base notice; injury determination requires industry category proof (per GB/T 4754 industry classification); monthly payslips (verify actual deductions); social-insurance app or HRSS agency-printed contribution detail; housing-fund account statement; labour contract (confirm employment relationship, salary base).
Check city rates, contribution bases and salary separately
Shanghai is a dated starting reference, not a national rule.
Salary need not equal either contribution base
Local floors, ceilings and reporting rules can make social-insurance and housing-fund bases differ.
Employee deductions and employer cost answer different questions
Industry injury tiers, merged medical/maternity treatment and supplementary items require local replacement.
Primary source
Shanghai Human Resources and Social Security Bureau: employer contribution rates