Home   Knowledge  China  Local Information  Guangzhou  Guangzhou Social Insurance Contribution Rates 

KNOWLEDGE

SHARE

Guangzhou Social Insurance Contribution Rates

【Font:L M S

Guangzhou Social Insurance Contribution Rates


Effective from 1 July 2015

Type of Social Insurance

Contributions Rate

Payment Base (07/01/2015-06/30/2016)

Total

Employer

Employee

Upper Limit

Lower Limit

Standard

1

Basic Pension Insurance

22%

14%

8%

14,958

2,408

It is based on the employee’s average salary of last year. It cannot be higher than 300% of last year’s average salary of Guangdong Province’s employees. But it also cannot be less than 60% of last year’s average salary of Guangdong Province’s employees.

2

Basic Medical Insurance

10%

8%

2%

18,561

3,712

It is based on the employee’s average salary of last year, but cannot be higher than 300% of last year’s average salary of Guangzhou employees, also cannot be less than 60% of last year’s average salary of Guangzhou employees.

3

The Major Disease Medical Subsidie

0.26%

0.26%

NIL

6,187

It is based on last year’s average salary of Guangzhou employees.

4

Supplementary Medical Insurance

0.5%

0.5%

NIL

6,187

It is based on last year’s average salary of Guangzhou employees.

5

Maternity Insurance

0.85%

0.85%

NIL

18,561

3,712

It is based on the employee’s average salary of last year, but cannot be higher than 300% of last year’s average salary of Guangzhou employees'; also cannot be less than 60% of last year’s average salary of Guangzhou employees.

6

Unemployment Insurance

1.4%
1.7%
2.0%

0.9%
1.2%
1.5%

0.5%

18,561

1,895

It is based on the employee’s average salary of last year, but cannot be higher than 300% of last year’s average salary of Guangzhou employees'; also cannot be less than the minimum wages of Guangzhou employees.

7

Employment Injury Insurance

0.5% 1.0% 1.5%

0.5%
1.0%
1.5%

NIL

18,561

1,895

It is based on the employee’s average salary of last year, but cannot be higher than 300% of last year’s average salary of Guangzhou employees'; also cannot be less than the minimum wages of Guangzhou employees.


Disclaimer

All information in this article is only for the purpose of information sharing, instead of professional suggestion. Kaizen will not assume any responsibility for loss or damage.

If you wish to obtain more information or assistance, please visit the official website of Kaizen CPA Limited at www.kaizencpa.com or contact us through the following and talk to our professionals:

Email: info@kaizencpa.com
Tel: +852 2341 1444
Mobile : +852 5616 4140, +86 152 1943 4614
WhatsApp/ Line/ WeChat: +852 5616 4140
Skype: kaizencpa

Language

繁體中文

简体中文

日本語

close