Question 1

Why is the social insurance base different from my salary?

Accepted Answer

The base is normally your average monthly income from the previous year, and every city caps it between a floor and a ceiling — usually 60% and 300% of the local average wage. High earners therefore contribute on the ceiling, not on their full salary.

Question 2

What housing fund rate should I use?

Accepted Answer

It ranges from 5% to 12% depending on the city and the employer, and the employer matches your rate. If you do not know yours, 7% is a common middle value; check a payslip for the exact figure.

Question 3

Are the employer's contributions included?

Accepted Answer

No. This shows only the part deducted from your pay. Employers contribute a larger amount on top, but it never appears on your payslip as income.

Question 4

Why does the calculator show twelve different numbers?

Accepted Answer

Because that is what actually happens. Chinese payroll withholds income tax cumulatively, so the deduction grows as your year-to-date income crosses bracket boundaries.