Why is tax low early in the year and high late, for the same salary?

Because wages use cumulative withholding. The cumulative taxable figure climbs through the brackets, so the first months sit in the 3% band and later months jump into 10% or 20% as it accumulates; the year-to-date total equals what the annual table owes. This tool shows that month-by-month change via the pay-period selector.

How do employee social-insurance contributions affect tax?

They are subtracted from taxable income as a special deduction before the rate table is applied, so more contributions mean a smaller taxable base and less tax. Filling in the housing-fund rate and social base accurately is what makes the take-home realistic.

What are the threshold and the special additional deductions?

5,000 CNY per month is the basic deduction (the threshold) everyone gets. The special additional deductions are seven items - children's education, continuing education, serious-illness medical, mortgage interest, housing rent, elderly support and infant care under 3 - each with its own standard. Both stack before the rate table applies.

Where did maternity go? Do I pay work injury?

Since 2019 maternity insurance is widely merged into the employee medical scheme, so it is not listed separately and is already inside medical here. Work injury is paid entirely by the employer, never the employee, at 0.2%-1.9% by industry risk; this tool defaults to 0.4% and lets you change it.

Rates differ by city - what do I do?

This tool is not tied to any city and uses common nationwide reference values, and every employee and employer rate is editable. Check your local social-insurance and housing-fund centres for the actual rates, base caps and fund tiers, then overwrite the defaults to recompute.

Income Tax Calculator 2026 - tax & social insurance (five insurances, one fund)

Salary & deductions

Gross monthly salary (CNY)

Social insurance - employee (CNY/mo)

Special additional deductions (CNY/mo)

Pay period (months withheld)

Quick examples

Result

到手五险一金个税

Taxable income = (gross salary - employee social insurance - special additional deductions - 5,000 threshold) x periods withheld, then run through the annual rate table (cumulative withholding).

Individual income tax rate table (comprehensive income, annual)

Estimated with the cumulative-withholding method for reference only - the actual tax is what the tax authority assesses.

Salary & contribution bases

Gross monthly salary (CNY)

Social-insurance base (CNY)

Housing-fund base (CNY)

The base is usually last year's average monthly salary and is capped per city (adjusted each July). This tool is not tied to any city and computes on the base you enter.

Contribution rates (editable)

Item	Employee %	Employer %
Pension
Medical
Unemployment
Work injury	employee exempt
Housing fund	same for both sides

Presets

Result

Maternity is merged into medical and not listed separately; work injury is paid only by the employer. Housing fund uses the same rate for employee and employer, commonly 5%-12%.

About this tool

This online calculator pairs individual income tax with the five-insurances-one-fund breakdown. The tax tab uses China's cumulative-withholding method to derive this-period and annual tax, net pay, average rate and take-home ratio from gross salary, employee social insurance, special additional deductions and the pay period. The social-insurance tab multiplies each rate - pension, medical, unemployment, work injury and housing fund, on the employee and employer side - by the contribution base to give every line and the totals. Both run locally in your browser.

Tax method and special deductions

How cumulative withholding works

Wages are computed on a year-to-date basis: cumulative taxable income = cumulative income - (5,000 x months) - cumulative employee social insurance - cumulative special additional deductions; the annual rate table turns that into cumulative tax due, and the amount already withheld in earlier months is subtracted to give this month's tax. So the same salary is taxed lightly in the early months and jumps into a higher bracket later as the cumulative figure rises, settling to the annual total.

Seven special additional deductions (per month)

Children's education: 2,000 CNY / child
Infant care under 3: 2,000 CNY / infant
Continuing education: 400 CNY (academic); 3,600 in the year of a vocational certificate
Mortgage interest: 1,000 CNY
Housing rent: 800 / 1,100 / 1,500 CNY by city
Elderly support: 3,000 CNY (only child)
Serious-illness medical: the self-paid part over 15,000 CNY a year, capped at 80,000 CNY

What the five insurances and fund are

The five insurances and one fund

The five insurances are pension, medical, unemployment, work injury and maternity, plus one housing fund. Pension is 8% employee / 16% employer nationwide; medical is 2% / about 9.5% (maternity is folded in in most cities); unemployment is about 0.5% on both sides; work injury is paid entirely by the employer at 0.2%-1.9% by risk, nothing by the employee; the housing fund uses the same rate on both sides, chosen between 5% and 12%.

Base and take-home

The contribution base is usually last year's average monthly salary, bounded by local caps (adjusted each July). The employee side is deducted straight from the salary; take-home is what remains after employee contributions and income tax. The employer side is a separate labour cost - gross salary plus the employer contributions.

FAQ

Why is tax low early in the year and high late, for the same salary?: Because wages use cumulative withholding. The cumulative taxable figure climbs through the brackets, so the first months sit in the 3% band and later months jump into 10% or 20% as it accumulates; the year-to-date total equals what the annual table owes. This tool shows that month-by-month change via the pay-period selector.
How do employee social-insurance contributions affect tax?: They are subtracted from taxable income as a special deduction before the rate table is applied, so more contributions mean a smaller taxable base and less tax. Filling in the housing-fund rate and social base accurately is what makes the take-home realistic.
What are the threshold and the special additional deductions?: 5,000 CNY per month is the basic deduction (the threshold) everyone gets. The special additional deductions are seven items - children's education, continuing education, serious-illness medical, mortgage interest, housing rent, elderly support and infant care under 3 - each with its own standard. Both stack before the rate table applies.
Where did maternity go? Do I pay work injury?: Since 2019 maternity insurance is widely merged into the employee medical scheme, so it is not listed separately and is already inside medical here. Work injury is paid entirely by the employer, never the employee, at 0.2%-1.9% by industry risk; this tool defaults to 0.4% and lets you change it.
Rates differ by city - what do I do?: This tool is not tied to any city and uses common nationwide reference values, and every employee and employer rate is editable. Check your local social-insurance and housing-fund centres for the actual rates, base caps and fund tiers, then overwrite the defaults to recompute.

About this tool

The tax & social-insurance calculator turns the everyday 'what do I actually take home' question into one page with two tabs: the social-insurance tab converts a gross salary into every employee and employer line and their totals, and the tax tab applies cumulative withholding to give this-period and annual tax and take-home. The convention matches mainstream online tools, so it is useful for payslip checks, offer comparison and planning contributions.

Everything is computed in your own browser: the rate table, deduction standards and contribution rates ship inside the page scripts, there is no backend and no network request, and your inputs live only in this device's local storage. The server never sees your salary.

More tools on this site

Pure front-end · cumulative withholding · free · 中文 / 繁體 / English