Salary Calculator
Compute 12-month net salary using China's cumulative withholding method, with full social insurance, housing fund and special deductions. For reference only.
Basics
Social Insurance
Housing Fund
Special Deductions
Note: Housing loan interest and housing rent are mutually exclusive — choose one.
For reference only. Injury insurance rates vary by industry. Refer to local authorities for actual figures.
| Item | Employer | Employee |
|---|---|---|
| Pension | 16% | 8% |
| Medical | 9.8% | 2% |
| Unemployment | 0.5% | 0.5% |
| Work Injury | 0.4% | 0% |
| Maternity | 0% | 0% |
| Serious Illness | 0% | ¥3/mo |
| Month | Taxable Income (Month) | Withholding Tax (Month) | Net (Month) |
|---|---|---|---|
| 1 | 2,747.00 | 82.41 | 7,664.59 |
| 2 | 2,747.00 | 82.41 | 7,664.59 |
| 3 | 2,747.00 | 82.41 | 7,664.59 |
| 4 | 2,747.00 | 82.41 | 7,664.59 |
| 5 | 2,747.00 | 82.41 | 7,664.59 |
| 6 | 2,747.00 | 82.41 | 7,664.59 |
| 7 | 2,747.00 | 82.41 | 7,664.59 |
| 8 | 2,747.00 | 82.41 | 7,664.59 |
| 9 | 2,747.00 | 82.41 | 7,664.59 |
| 10 | 2,747.00 | 82.41 | 7,664.59 |
| 11 | 2,747.00 | 82.41 | 7,664.59 |
| 12 | 2,747.00 | 82.41 | 7,664.59 |
FAQ
How is net (take-home) pay calculated in China?
Net pay = gross salary − employee social insurance − employee housing fund − individual income tax (IIT). This tool applies the cumulative withholding method month by month.
How much do employees pay for social insurance?
Typically pension 8%, medical 2%, unemployment 0.3%~0.5%, plus housing fund 5%–12%. Work injury and maternity insurance are fully employer-funded.
What is the cumulative withholding method?
IIT is computed on cumulative taxable income over the year using progressive brackets, so the effective rate rises through the year rather than a flat monthly calculation.
Which special deductions are available?
Children's education, continuing education, serious medical expenses, housing loan interest, housing rent, elderly support, infant care under 3, and private pension.