China Social Insurance — Mandatory Benefits for Employers & Employees

China's social insurance system requires employers to contribute to five mandatory insurance programs plus the housing provident fund — totaling approximately 30–40% of gross salary.

The Five Insurances

1. Pension insurance (养老保险) — Employer ~16%, Employee ~8%
2. Medical insurance (医疗保险) — Employer ~8–10%, Employee ~2%
3. Unemployment insurance (失业保险) — Employer ~0.5–1.5%, Employee ~0.5%
4. Work-related injury insurance (工伤保险) — Employer only ~0.2–1.9% (varies by industry)
5. Maternity insurance (生育保险) — Employer only ~0.5–1%

Housing Provident Fund

Both employer and employee contribute 5–12% each to the housing provident fund (住房公积金), which can be used for home purchase, rental, or renovation.

Expatriate Considerations

Foreign employees may be exempt from certain social insurance contributions under bilateral totalization agreements with Germany, South Korea, Japan, Denmark, Finland, Canada, Switzerland, Netherlands, Spain, and Luxembourg.

See also: Employment and Labor Law Guide