🇨🇳 中國大陸 × 社會保險與法定福利

Social Insurance and Statutory Benefits — China (People's Republic of China)

Research note: China's social insurance system is locally administered. Contribution rates, base caps, and specific rules vary significantly by city/province. This document uses Shanghai and Beijing as reference cities. Rates verified against 2025–2026 published schedules. All monetary values in Chinese Yuan (CNY/RMB). Rates change annually (typically July) when new average salary figures are released.

1. 主要法源

🟢 — Social Insurance Law is national. Rates are set at local (city/provincial) level per national guidelines.

2. 核心規定

2.1 險種清單

China's mandatory social insurance system is known as "Five Insurances and One Fund" (五险一金): 🟢

🟡 — In most cities (including Beijing and Shanghai), maternity insurance has been merged with medical insurance since 2020 for administrative purposes, but remains a distinct benefit category.

2.2 雇主負擔費率

Reference rates for Shanghai and Beijing (2025–2026 period): 🟡

🟡 — Shanghai HPF default is 7%. Beijing allows 5%–12% with most employers at 12%.

Estimated total employer burden (Shanghai, typical industry):

• Pension: 16%
• Medical: 10%
• Unemployment: 0.5%
• Work Injury: ~0.4% (average)
• HPF: 7%
• Total: ~33.9% 🟠

Estimated total employer burden (Beijing, 12% HPF):

• Pension: 16%
• Medical: 9.8%
• Unemployment: 0.5%
• Work Injury: ~0.5% (average)
• HPF: 12%
• Total: ~38.8% 🟠

2.3 員工負擔費率

🟡

Employee total mandatory deduction (Shanghai): approximately 17.5% (with 7% HPF).
Employee total mandatory deduction (Beijing, 12% HPF): approximately 22.5%+.

2.4 計費基數上下限

Social insurance contribution bases are set annually (typically July) based on the previous year's city average salary: 🟡

Shanghai (2025–2026 cycle):

Beijing (2025–2026 cycle):

🟡 — The formula is: lower limit = 60% of prior year's city average monthly salary; upper limit = 300% of same. New limits are announced each July.

🔴 — Exact 2026 (July 2026 onward) base limits have not yet been announced at the time of writing. The figures above reflect the 2025 cycle (July 2025–June 2026).

2.5 退休/年金制度

Urban Employee Pension Insurance (城镇职工基本养老保险)

🟢

• Structure: Pooled fund (社会统筹) + Individual account (个人账户)
• Employer contribution: 16% → goes entirely to the pooled fund
• Employee contribution: 8% → goes entirely to the individual account
• Minimum contribution period: 15 years to qualify for monthly pension
• Retirement age: Male 60 (being gradually raised to 63 by 2039); Female white-collar 55 (to 58); Female blue-collar 50 (to 55)
• Pension formula:
  • Pooled fund portion: (City avg salary + indexed individual avg salary) / 2 x contribution years x 1%
  • Individual account portion: Individual account balance / months divisor (based on retirement age, e.g., 139 months at age 60)

🟢 — In 2025, China enacted a gradual retirement age increase: male retirement age rises from 60 to 63 over 15 years; female cadre/professional from 55 to 58; female worker from 50 to 55. Implementation began January 1, 2025.

Enterprise Annuity (企业年金) — Supplementary Pension

🟡

• Type: Voluntary employer-established defined contribution plan
• Employer contribution: Up to 8% of total wages; combined employer + employee contributions capped at 12%
• Employee contribution: Voluntary
• Prevalence: Mainly in SOEs and large enterprises; ~3% of all enterprises participate 🟠

2.6 工傷認定與補償

Under the Regulation on Work-Related Injury Insurance (工伤保险条例): 🟢

Work injury recognition (工伤认定):
Circumstances recognized as work injury:

1. Injury during working hours at the workplace due to work-related causes
2. Injury at workplace before/after work hours while performing preparatory/finishing work
3. Violence or accident during work duties
4. Occupational disease
5. Injury during work-related travel
6. Injury during commuting (traffic accident, not primarily the worker's fault)
7. Other circumstances as prescribed by law

Deemed work injury (视同工伤):

• Sudden death or death within 48 hours from first aid during work hours/workplace
• Injury while protecting national/public interest
• Military service-connected injury

Compensation levels (by disability grade):

Death benefits:

• Funeral grant: 6 months of city average salary
• Dependent pension: 40% (spouse), 30% (each other dependent) of deceased's salary (total cap: 100%)
• One-time work death benefit: 20x prior year's national per-capita disposable income of urban residents

🟡 — The one-time work death benefit for 2025 is approximately CNY 1,004,000 (20 x CNY 50,200 per capita disposable income for 2024). 🔴 — 2026 figure depends on 2025 statistics release.

2.7 外籍員工強制納保

🟢 — Interim Measures for Foreigners' Participation in Social Insurance (2011)

🟡 — Enforcement varies significantly by city. Tier-1 cities (Beijing, Shanghai, Guangzhou, Shenzhen) generally enforce all five insurances for foreigners. Some Tier-2/3 cities may not strictly enforce pension enrollment for short-term foreign workers.

🟠 — Many foreign workers enrolled in pension insurance face practical difficulties withdrawing accumulated funds when leaving China. The Social Insurance Law allows lump-sum withdrawal of the individual account upon permanent departure, but the pooled fund portion (employer's 16%) is not refundable.

🟡 — China has bilateral/multilateral social security agreements with Germany, South Korea, Denmark, Finland, Canada, Switzerland, Netherlands, Spain, Luxembourg, Japan, and several others, which may exempt foreign workers from pension contributions in China.

3. 立法理由與實務見解

1. Pension reform pressure: China's pension system faces long-term sustainability challenges due to an aging population. The 2025 retirement age reform is the first major parametric change. Further reforms (raising contribution years, adjusting benefit formulas) are expected. 🟠

2. Medical insurance reform: Many cities have reformed outpatient pooled fund accounts since 2023, shifting from individual account balances being used for outpatient visits to a pooled outpatient benefit structure. This reduced individual account credits but expanded outpatient coverage. 🟡

3. HPF rate flexibility: Since 2016, employers in financial difficulty can apply to reduce HPF contributions to the 5% floor. This became permanent policy. Some employers in tech/startup sectors minimize HPF to 5% while others (SOEs) contribute at 12%. 🟠

4. Social insurance compliance enforcement: Since 2019, social insurance contributions are collected by the tax bureau (税务局) rather than the social insurance bureau in most provinces, significantly increasing enforcement and compliance rates. 🟡

4. 法律適用邊界與實務灰色地帶

1. Contribution base manipulation: Some employers report employee salaries at the minimum base rather than actual salary to reduce costs. This is illegal but was historically common. Tax bureau collection has reduced this practice. 🟠

2. Cross-city transfers: Employees transferring social insurance between cities face administrative complexity. Pension accounts can be transferred, but pooled fund portions may not transfer fully. Medical insurance may reset upon transfer. 🟠

3. Flexible employment / gig workers (灵活就业): Platform workers, freelancers, and gig workers can voluntarily enroll in pension and medical insurance as "flexible employment" participants, but are not covered by work injury, unemployment, or maternity insurance. 🟡

4. Rural migrant workers (农民工): Participation rates for migrant workers remain below urban averages despite mandatory coverage. Some participate in rural pension/medical schemes (城乡居民保险) rather than urban employee schemes. 🟠

5. Foreign worker HPF disputes: Whether foreign workers must contribute to HPF varies by city. Beijing and Shanghai generally require it; some cities do not. Withdrawal upon departure is possible but procedurally difficult. 🟠

5. 常見雇主義務清單

6. 與其他轄區比較

7. 資料來源

1. Social Insurance Law of the PRC: http://www.npc.gov.cn/
2. Shanghai Human Resources and Social Security Bureau: https://rsj.sh.gov.cn/
3. Beijing Human Resources and Social Security Bureau: http://rsj.beijing.gov.cn/
4. PWC China Tax Summary — Individual Other Taxes: https://taxsummaries.pwc.com/peoples-republic-of-china/individual/other-taxes
5. MS Advisory — China Social Security System 2026: https://msadvisory.com/china-social-security-system/
6. China Briefing — Social Insurance in China: https://www.china-briefing.com/doing-business-guide/china/human-resources-and-payroll/social-insurance
7. Hongda Service — China Social Insurance Guide 2025: https://www.hongdaservice.com/blog/china-social-insurance-guide-2025
8. FDI China — Social Security Contributions: https://fdichina.com/blog/social-security-contributions-in-china/

8. 待確認事項

• ⚪ TODO — 2026 (July onward) contribution base limits for Shanghai and Beijing — awaiting annual average salary publication
• ⚪ TODO — Exact Beijing HPF common employer rate in practice (many sources say 12% is most common but 5% is the floor)
• ⚪ TODO — Updated bilateral social security agreement list (new agreements may have been signed in 2025–2026)
• ⚪ TODO — Shanghai medical insurance employer rate: some 2026 sources show 10%, others show 9.5% — verify with Shanghai RSJ
• ⚪ TODO — One-time work death benefit for 2026 (depends on 2025 per-capita disposable income statistics, typically released Q1)
• ⚪ TODO — Maternity insurance merger status in all Tier-1 cities — confirm if any city still administers separately