Official sources checked: · see each source and its dates

This works out one month’s pay in Shenzhen: what you contribute, what your employer pays on top, and the income tax withheld, with the base, rate and official source of each line. It uses the figures in force in the month you pick. The 2026 pension notice was published only on 8 October 2026: its ¥5,510 floor applies back to 1 January and its ¥5,521–¥27,603 limits back to 1 July; both are already in. Sources: Guangdong pension bases 2026 ↗, Shenzhen pension floor rule ↗, Shenzhen Tax Bureau repost ↗

Your pay
Before any deduction. The same salary is assumed for every month you are paid here in 2026.
Figures in force in that month. Only 2026 is covered.
Contributions and tax are counted from this month.
Social insurance
Shenzhen hukou adds the 1% local pension paid by the employer and requires medical Tier 1.
Your employer chooses for staff without Shenzhen hukou.
Set by the tax authority from your employer’s industry. Examples are listed under “How the estimate works”.
Only with a certificate of coverage. See “Foreign employees, hukou and agreements”.

Sources: Shenzhen pension regulations ↗, Order No. 358 ↗, Guangdong work-injury rates ↗, Shenzhen applies the Guangdong rates ↗, Who sets the risk class ↗, Certificate of coverage ↗, Hong Kong, Macao and Taiwan residents ↗

Housing provident fund
Compulsory for mainland employees; foreign and Hong Kong, Macao and Taiwan staff “may” contribute.
The same as your employer’s or higher.
Leave empty to use your salary within the fund’s limits.

Sources: Housing fund contribution provisions ↗, Maximum rate ↗, Fund floor from March 2025 ↗, Fund base limits 2026–27 ↗, Minimum wage from March 2025 ↗, Tax cap from July 2026 ↗, Housing fund measures 2026 ↗, Your rate is at least your employer's ↗

Income tax
This calculator does not decide residence. Count your days with the tax residence day counter or compare both systems in the income tax calculator.
¥2,000 per child, or ¥1,000 if both parents claim half.
¥3,000 for an only child; otherwise up to ¥1,500.
Rent, or interest on a first-home loan; not both.
Monthly amounts you have declared to your employer.

Sources: Withholding tables ↗, Income Tax Law ↗, 2026 accumulation rule ↗, Non-resident monthly method ↗, Deduction amounts from 2023 ↗, Children's education (2026 Q&A) ↗, 50/50 split between parents ↗, Elderly care (2026 Q&A) ↗, Special additional deductions ↗, Rent, loan interest and vocational study (2026) ↗, Shenzhen's city status ↗, Caishui [2006] No. 10 ↗

What this does and does not do

An estimate for one employee paid the same monthly salary from January, or from the month they joined, to the month chosen. It leaves out bonuses and the separate annual-bonus method, allowances and benefits in kind, the tax-free allowances foreign residents may choose instead of special additional deductions, enterprise annuities, personal pension, commercial health insurance, the serious-illness deduction, the option for a first wage income of the year to deduct every month since January, and any local supplement not listed below.

It counts the housing fund from the month you joined, although a first-ever job starts it a month later. Official pages give no rounding rule, so each line is rounded to the fen. It does not decide your tax residence, your medical tier or your employer’s risk class: those depend on your days in China and on your employer. Sources: First wage income of the year ↗, Housing fund measures 2026 ↗, Foreign-national allowance election ↗, Annual bonus method ↗

How the estimate works

Social insurance

Each branch has its own base: your salary, raised to that branch’s floor or cut to its ceiling in the pay month. Work injury is the exception: your employer pays its rate on total wages and no per-person floor or ceiling is published, so your whole salary is the base. Source: Work-injury contribution base ↗

BranchYouEmployer
PensionSources: Shenzhen pension regulations ↗, Tax Administration pension infographic ↗, Employer pension rate from 2025 ↗In force since 1 January 20258%16%
Local supplementary pension (Shenzhen hukou only)Source: Shenzhen pension regulations ↗In force since 1 August 2021—1%
Medical, Tier 1Sources: Order No. 358 ↗, Shenzhen medical bases 2026 ↗In force since 1 January 20262%6%
Medical, Tier 2Source: Order No. 358 ↗In force since 1 October 20230.5%1.5%
Maternity (on the medical base)Source: Order No. 358 ↗In force since 1 October 2023—0.5%
UnemploymentSource: Shenzhen unemployment insurance ↗In force since 1 January 20240.2%0.8%
Work injury (by industry class)Sources: Guangdong work-injury rates ↗, Shenzhen applies the Guangdong rates ↗In force since 1 July 2024—0.2%–1.4%
Housing provident fundSources: Housing fund contribution provisions ↗, Maximum rate ↗In force since 28 May 20225%–12%, at least the employer’s5%–12%
BranchJanuary–June 2026July–December 2026
PensionSources: Guangdong pension bases 2026 ↗, Shenzhen pension floor rule ↗, Shenzhen Tax Bureau repost ↗, Guangdong pension bases 2025 ↗¥5,510–¥27,549¥5,521–¥27,603
Medical and maternitySource: Shenzhen medical bases 2026 ↗¥6,727–¥33,633¥6,727–¥33,633
UnemploymentSource: Shenzhen unemployment insurance ↗¥2,520–¥44,265¥2,520–¥44,265
Work injurySource: Work-injury contribution base ↗No per-person limit publishedNo per-person limit published
Housing provident fundSources: Fund floor from March 2025 ↗, Fund base limits 2026–27 ↗, Minimum wage from March 2025 ↗, Fund floor for new joiners ↗, Tax cap June 2025 – June 2026 ↗, Tax cap from July 2026 ↗¥2,520–¥44,265*¥2,520 (¥2,700 for new joiners from 1 September 2026)–¥48,471*

The pension ceiling runs from July to June. The ceiling was ¥27,549 until 30 June 2026 and is ¥27,603 from 1 July 2026; the floor was ¥5,510 from 1 January 2026 and is ¥5,521 from 1 July 2026. The 2026 notice that set the ¥5,510 floor and the July figures was signed on 17 September 2026, published on 8 October 2026 and reposted by the Shenzhen Tax Bureau on 9 October 2026, so they apply back to January and July respectively; a top-up paid within the social insurance year counts as a normal contribution. Medical and maternity limits follow the calendar year and were published on 29 December 2025. Sources: Guangdong pension bases 2026 ↗, Shenzhen pension floor rule ↗, Shenzhen Tax Bureau repost ↗, Guangdong pension bases 2025 ↗, Shenzhen medical bases 2026 ↗

Unemployment: on 16 April 2026 the Shenzhen Tax Bureau gave 0.2% for you and 0.8% for the employer as current practice, and printed the 2026 limits as ¥2,520–¥44,265, “subject to later adjustment”. The document behind the reduced rate ran to 31 December 2025 and no extension was found. The floor follows the minimum wage, which rose to ¥2,700 on 1 September 2026, but no text says from which month the contribution floor moved, so the printed figures are kept here. Sources: Shenzhen unemployment insurance ↗, Minimum wage from September 2026 ↗

Work injury: the tax authority sets your employer’s class from its registration and main business. An individual employer’s rate can float above or below the base rate; this uses the base rate. The 2021 Guangdong notice was set to run until 30 April 2026 and no extension was found, though Guangdong and Shenzhen pages in 2026 still apply its rates. Example industries by class:

  • Class 1, 0.2%: Software and IT services, banking, capital markets, insurance, government bodies.
  • Class 2, 0.4%: Wholesale and retail, hotels and catering, internet services, real estate, business services, research, education, health.
  • Class 3, 0.6%: Food and drink, textiles, computer and electronic equipment, instruments, entertainment.
  • Class 4, 0.8%: Clothing and footwear, printing, medicines, plastics, metal products, machinery, cars, power and gas, rail and air transport, sport.
  • Class 5, 0.9%: Forestry, furniture, paper, installation and decoration work, road and water transport, freight forwarding.
  • Class 6, 1%: Fishing, chemicals, mineral products, metal smelting, building construction, civil engineering.
  • Class 7, 1.2%: Oil and gas extraction, other mining, petroleum refining.
  • Class 8, 1.4%: Coal mining and the mining of metal and other ores.

Sources: Guangdong work-injury rates ↗, Shenzhen applies the Guangdong rates ↗, Who sets the risk class ↗

Housing provident fund

The base is your average monthly wage of the previous year; this estimate assumes it equals your salary. Your employer sets one rate between 5% and 12% in whole percents and yours is the same or higher, up to 12%. Fund years run from July to June, and staff who joined on or after 1 January 2026 keep the base set when they joined until 30 June 2027. Sources: Housing fund contribution provisions ↗, Maximum rate ↗, Fund base limits 2026–27 ↗, Housing fund measures 2026 ↗, Your rate is at least your employer's ↗

For income tax, each side may deduct up to 12% of the lower of your base and the tax cap: ¥44,265 until 30 June 2026 and ¥48,471 from 1 July 2026 (published on 1 September 2026 and applied from the July tax period). Anything above is taxed as wages: your own excess is not deducted and your employer’s excess is added to your pay. Sources: Caishui [2006] No. 10 ↗, Tax cap June 2025 – June 2026 ↗, Tax cap from July 2026 ↗

* The fund centre publishes the ceiling only as a rule, three times the city’s average monthly wage of in-post employees, and has not printed it in yuan; the figures shown are the tax bureau’s for the same rule, and you can enter your own base instead. ¥2,520 is printed as the floor for accounts opened or transferred from 1 March 2025; for other staff the fund centre defines the floor as the previous year’s minimum wage without printing it in yuan, and this estimate uses ¥2,520 in every month. It only matters below the full-time minimum wage. ¥2,700 applies to employees who newly join or transfer from 1 September 2026. Sources: Tax cap June 2025 – June 2026 ↗, Fund base limits 2026–27 ↗, Tax cap from July 2026 ↗, Fund floor from March 2025 ↗, Minimum wage from March 2025 ↗, Fund floor for new joiners ↗

Income tax

Residents are taxed by the cumulative method. Each month your employer adds up this year’s salary, subtracts ¥5,000 for each month it has paid you this year, your own pension, medical and unemployment contributions, your deductible housing fund and your special additional deductions, applies the annual table and withholds the difference from what it has already withheld. As the total grows the monthly withholding steps up; nothing is refunded during the year, and the annual reconciliation (1 March to 30 June of the following year) settles the rest. Sources: Withholding tables ↗, Income Tax Law ↗, 2026 accumulation rule ↗, Catching up deductions ↗

Non-residents are taxed month by month: that month’s wages less ¥5,000, on the monthly table, with no special additional deductions. Whether their own contributions also come off is not settled in the official texts, so the calculator asks you. Sources: Withholding tables ↗, Non-resident monthly method ↗, Income Tax Law ↗, Caishui [2006] No. 10 ↗

Resident table: cumulative taxable income
Taxable incomeRateQuick deduction
Up to ¥36,0003%¥0
¥36,000 to ¥144,00010%¥2,520
¥144,000 to ¥300,00020%¥16,920
¥300,000 to ¥420,00025%¥31,920
¥420,000 to ¥660,00030%¥52,920
¥660,000 to ¥960,00035%¥85,920
Over ¥960,00045%¥181,920

Source: Withholding tables ↗

Non-resident table: monthly taxable income
Taxable incomeRateQuick deduction
Up to ¥3,0003%¥0
¥3,000 to ¥12,00010%¥210
¥12,000 to ¥25,00020%¥1,410
¥25,000 to ¥35,00025%¥2,660
¥35,000 to ¥55,00030%¥4,410
¥55,000 to ¥80,00035%¥7,160
Over ¥80,00045%¥15,160

Sources: Withholding tables ↗, Non-resident monthly method ↗

Special additional deductions

Foreign residents may instead take tax-free housing, language-training and children’s-education allowances until 31 December 2027, but not both in the same year. This calculator does not model the allowances. Source: Foreign-national allowance election ↗

Where these numbers come from

Each source is the issuing body’s own page, or an official copy where the original could not be opened. For each one: when it was published, the date its rule applies from, and when this site last checked it.

Social insurance

Housing provident fund

Income tax

Foreign employees and agreements

Minimum wage

  • Notice adjusting the Shenzhen minimum wage (2026) ↗ 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 Shenzhen Human Resources and Social Security Bureau. Published 26 August 2026; applies from 1 September 2026; checked 11 October 2026.
  • Notice adjusting the Shenzhen minimum wage (2025) ↗ 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 Shenzhen Human Resources and Social Security Bureau. Published 24 February 2025; applies from 1 March 2025; checked 11 October 2026.

Foreign employees, hukou and agreements

Foreign nationals lawfully employed by an organisation registered in China must join all five branches, pension, medical, work injury, unemployment and maternity, with contributions from the employer and the employee. Sources: Foreign employees must be enrolled ↗, Decree No. 16, Articles 3 and 9 ↗

Nationals of a country with an agreement in force can be exempted from the branches it covers, as recorded on their certificate of coverage. On 4 July 2025 China had signed agreements with 13 countries, 11 of them in force; the agreement with Kyrgyzstan entered into force on 14 October 2025. The exempted branches, from a municipal list of 28 October 2021 and the Kyrgyz agreement:

  • Pension and unemployment: Germany, Korea, Finland, Switzerland, the Netherlands, Spain, Serbia.
  • Pension only: Denmark, Canada, Japan, Luxembourg, Kyrgyzstan.
  • Signed, but not shown in force on any official page found: France.

Sources: Agreements in force ↗, Kyrgyz agreement in force ↗, Exempted branches by country ↗, Certificate of coverage ↗, China–Kyrgyzstan agreement ↗

Medical, maternity and work-injury insurance are not exempted under any of these agreements. No official page says whether an exemption also removes the employer’s share, so when you choose an agreement exemption the calculator leaves out your own contribution and shows your employer’s cost as a range. Sources: Exempted branches by country ↗, Certificate of coverage ↗

Hong Kong and Macao residents must be enrolled as well, and Hong Kong, Macao and Taiwan residents lawfully employed in the mainland join unemployment insurance; those who keep social insurance in their home region may stay out of it. Sources: Hong Kong and Macao employees ↗, Hong Kong, Macao and Taiwan residents ↗

Shenzhen hukou: employees with Shenzhen household registration also get the 1% local supplementary pension, paid by the employer on the pension base, and must be in medical Tier 1. The Shenzhen pension rules enrol only Shenzhen-hukou holders in the supplement and refer foreign employees’ pension to national rules; no page says in so many words that foreign employees are outside it, and this estimate leaves it out for them. For everyone else the employer chooses Tier 1 or Tier 2; no official text says whether a foreign employee may be placed in Tier 2. Sources: Shenzhen pension regulations ↗, Order No. 358 ↗

Housing provident fund: Shenzhen rules say foreign and Hong Kong, Macao and Taiwan employees “may” contribute, through the employer or under a voluntary agreement. No text found makes it compulsory for them. Sources: Housing fund contribution provisions ↗, Housing fund measures 2026 ↗

Tax residence: 183 days or more in China in a tax year make you a resident. The calculator does not count days for you. Source: Income Tax Law ↗