All tools Job Worth Calculator Take-home Pay & Cost of Living Severance Pay Calculator Annual Leave Calculator Overtime Pay Calculator Public Holiday Calendar Employer Cost Breakdown Workplace MBTI Test

Career Tools

Employer Cost Breakdown

Where every yuan your employer spends on you goes — social insurance, housing fund and tax across 31 provinces

Pick a province and a monthly salary to see how the employer's total labor cost splits into employer social insurance, employer housing fund, employee social insurance, employee housing fund, income tax, consumption tax and what you finally get to spend. Everything is computed live in your browser.

Province (capital-city rules)

Gross monthly salary (CNY)

Compare provinces on the curve (up to 4)3 selected

55.3%

Beijing · ¥8,000/mo: final consumption as a share of employer cost

56.1%

Average of 31 provinces (¥8,000 level)

Hainan 57.5%

Highest province at this level

Tianjin 54.9%

Lowest province at this level

Where the ¥10,704 employer cost goes

Beijing · gross ¥8,000 → employer cost ¥10,704 (gross salary + employer social insurance ¥2,144 + employer housing fund ¥560).

55.3%

6.1%

7.6%

20.0%

Final consumption¥5,91855.3%
Consumption tax (est.)¥6586.1%
Income tax (monthly avg)¥490.5%
Employee housing fund¥5605.2%
Employee social insurance¥8167.6%
Employer housing fund¥5605.2%
Employer social insurance¥2,14420.0%

Per ¥100 the employer spends

Take-home cash 90% of it becomes final consumption61.4 yuan
Employee social insurance pension + medical + unemployment7.6 yuan
Employee housing fund your savings5.2 yuan
Income tax annualized0.5 yuan
Employer social insurance paid on top20.0 yuan
Employer housing fund paid on top, yours5.2 yuan

Of every ¥100 the employer spends, ¥55.3 becomes goods and services you actually consume, ¥6.1 is estimated consumption tax, ¥38.1 goes into social insurance and housing fund (your own benefits and savings, not tax), and ¥0.5 is income tax.

How to read the flow chart

Column 1 → 2: the employer's spend splits into gross salary, employer social insurance and employer housing fund. The last two are paid on top and are not deducted from your salary again.
Column 2 → 3: gross salary splits into employee social insurance, employee housing fund, income tax and take-home cash.
Column 3 → 4: take-home cash splits into consumption tax and final consumption, assuming a 10% rate.

Employer extras

¥2,704

25.3%

Withheld from salary

¥1,425

13.3%

Final consumption

¥5,918

55.3%

The employer housing fund ¥560 goes into your housing fund account; employer social insurance ¥2,144 funds your pension, medical, unemployment and injury coverage. Neither is a tax.

Money flow: bar height is the amount, ribbons show where it goes

Final consumption as a share of employer cost, by salary

The x-axis shows the 16 salary levels evenly spaced (not a numeric scale). Click a legend item to hide a line; click a point to jump to that province and level.

Beijing bottoms out at ¥3,000 (35.7%) and peaks at ¥80,000 (55.5%). At ¥8,000 it is 55.3%, 0.8 points below the national average of 56.1%. Low salaries look worse because contributions are charged on the base floor; the mid-range dip comes from progressive income tax; high salaries recover because social insurance and housing fund bases are capped.

Nationwide: 31 provinces × 16 salary levels

Each cell is final consumption as a percentage of employer cost — greener is higher, redder is lower. Click a cell to jump there; the table scrolls horizontally.

	3k	4k	5k	6k	7k	8k	10k	12k	15k	20k	30k	50k	80k	100k	150k	200k
Hainan	48	54	58	58	58	58	57	56	55	55	55	59	60	59	56	54
Guangdong	44	51	55	57	57	57	57	56	55	54	52	56	57	57	55	53
Shaanxi	48	54	57	57	57	57	56	56	55	54	56	60	60	59	56	54
Jiangxi	52	57	57	57	57	57	56	56	55	54	59	62	61	60	57	55
Hebei	48	54	56	57	57	57	56	55	55	54	59	62	61	60	56	55
Anhui	50	56	57	57	57	57	56	55	55	54	56	59	60	59	56	54
Guangxi	50	56	57	57	57	57	56	55	55	54	58	61	61	60	56	55
Shanxi	50	56	57	57	57	56	56	55	54	54	58	61	61	59	56	55
Jilin	49	55	57	57	57	56	56	55	54	54	55	60	60	59	56	54
Henan	52	57	57	57	57	56	56	55	54	54	57	60	61	59	56	55
Inner Mongolia	44	51	55	56	57	56	56	55	54	54	55	59	60	58	56	54
Heilongjiang	48	54	57	57	57	56	56	55	54	54	56	60	60	59	56	54
Xinjiang	45	52	56	57	56	56	56	55	54	53	54	58	59	58	55	54
Sichuan	48	54	57	57	56	56	56	55	54	53	54	58	59	58	55	54
Shandong	48	54	56	56	56	56	56	55	54	53	56	60	60	59	56	54
Hubei	48	54	56	56	56	56	56	55	54	53	56	60	60	59	56	54
Guizhou	50	56	56	56	56	56	56	55	54	53	57	60	60	59	56	54
Qinghai	44	51	55	56	56	56	56	55	54	53	53	58	59	58	55	54
Jiangsu	46	52	56	56	56	56	56	55	54	53	53	56	58	57	55	53
Fujian	48	54	56	56	56	56	56	55	54	53	54	58	59	58	55	54
Tibet	37	44	49	53	56	56	56	55	54	53	51	54	56	56	54	53
Ningxia	46	52	56	56	56	56	56	55	54	53	54	59	59	58	56	54
Chongqing	48	54	56	56	56	56	55	55	54	53	56	60	60	59	56	54
Hunan	50	56	56	56	56	56	55	55	54	53	58	61	61	59	56	55
Gansu	48	54	56	56	56	56	55	54	54	53	56	60	60	59	56	54
Shanghai	35	42	48	52	54	56	55	54	54	53	50	52	55	55	53	52
Liaoning	48	54	56	56	56	55	55	54	53	53	56	60	60	59	56	54
Zhejiang	45	51	55	56	56	55	55	54	53	53	52	56	57	57	55	53
Beijing	36	43	48	52	55	55	55	54	53	53	50	53	55	55	54	53
Yunnan	48	54	56	56	55	55	55	54	53	52	54	58	59	58	55	54
Tianjin	44	50	55	55	55	55	55	54	53	52	53	58	59	58	55	54

LowHighColor scale 34.9% – 61.9% (all 496 cells)

Province ranking at ¥8,000

1Hainan57.5%
2Guangdong57.0%
3Shaanxi56.9%
4Jiangxi56.8%
5Hebei56.7%
6Anhui56.7%
7Guangxi56.6%
8Shanxi56.4%
9Jilin56.4%
10Henan56.4%
11Inner Mongolia56.4%
12Heilongjiang56.4%
13Xinjiang56.3%
14Sichuan56.2%
15Shandong56.0%
16Hubei56.0%
17Guizhou56.0%
18Qinghai56.0%
19Jiangsu56.0%
20Fujian56.0%
21Tibet56.0%
22Ningxia56.0%
23Chongqing55.8%
24Hunan55.7%
25Gansu55.6%
26Shanghai55.5%
27Liaoning55.5%
28Zhejiang55.3%
29Beijing55.3%
30Yunnan55.2%
31Tianjin54.9%

Regional averages (current level)

South (3)57.0%
Central (4)56.3%
Northwest (5)56.1%
Northeast (3)56.1%
North (5)56.0%
East (6)55.9%
Southwest (5)55.8%

At ¥8,000, South has the highest regional average (57.0%) and Southwest the lowest (55.8%). Income tax rules are nationwide, so regional gaps come mainly from social insurance base floors and medical / unemployment rates.

Full table · Beijing · all 16 levels

Amounts are rounded to the yuan; shares are computed from unrounded values. Click a row to switch the current level.

Gross salary	Employer SI	Employer HF	Employer cost	Employee SI	Employee HF	Income tax	Take-home	Consumption tax	Final consumption	Consumption / cost	Take-home / cost
3,000	1,948	210	5,158	742	210	0	2,048	205	1,844	35.7%	39.7%
4,000	1,948	280	6,228	742	280	0	2,978	298	2,681	43.0%	47.8%
5,000	1,948	350	7,298	742	350	0	3,908	391	3,518	48.2%	53.6%
6,000	1,948	420	8,368	742	420	0	4,838	484	4,355	52.0%	57.8%
7,000	1,948	490	9,438	742	490	23	5,745	575	5,171	54.8%	60.9%
8,000	2,144	560	10,704	816	560	49	6,575	658	5,918	55.3%	61.4%
10,000	2,680	700	13,380	1,020	700	118	8,162	816	7,346	54.9%	61.0%
12,000	3,216	840	16,056	1,224	840	284	9,652	965	8,687	54.1%	60.1%
15,000	4,020	1,050	20,070	1,530	1,050	532	11,888	1,189	10,699	53.3%	59.2%
20,000	5,360	1,400	26,760	2,040	1,400	946	15,614	1,561	14,053	52.5%	58.3%
30,000	8,040	2,100	40,140	3,060	2,100	2,558	22,282	2,228	20,054	50.0%	55.5%
50,000	9,741	2,507	62,248	3,707	2,507	7,226	36,560	3,656	32,904	52.9%	58.7%
80,000	9,741	2,507	92,248	3,707	2,507	16,915	56,871	5,687	51,184	55.5%	61.6%
100,000	9,741	2,507	112,248	3,707	2,507	24,794	68,992	6,899	62,093	55.3%	61.5%
150,000	9,741	2,507	162,248	3,707	2,507	47,294	96,492	9,649	86,843	53.5%	59.5%
200,000	9,741	2,507	212,248	3,707	2,507	69,794	123,992	12,399	111,593	52.6%	58.4%

31-province average: where the money goes at each level

Equal-weighted average of 31 provinces (not population-weighted). Each bar is the employer cost at that level, stacked by each component's share from bottom to top (hover for amounts); the percentage below is the final-consumption share.

Final consumption
Consumption tax (est.)
Income tax (monthly avg)
Employee housing fund
Employee social insurance
Employer housing fund
Employer social insurance

What changes across income levels

Lowest point: ¥3,000, only 46.6%. Contributions are charged on the base floor, which is above the actual salary — the biggest hidden cost at low pay.
Highest point: ¥80,000, 59.3%. Social insurance and housing fund bases are capped, so employer contributions stop growing with salary.
Income tax: Average monthly income tax rises from ¥0 at ¥5,000 to ¥942 at ¥20,000, where it is 3.6% of employer cost.
Housing fund: At ¥8,000, employer plus employee housing fund totals ¥1,120, 10.6% of employer cost. It belongs to you, but it is not spendable this month.
Take-home vs consumption: At ¥8,000, take-home cash averages 62.3% of employer cost while final consumption is 56.1%; the gap is the 10% consumption-tax assumption.

National averages

Gross salary	Employer cost	Final consumption	Consumption / cost
3,000	4,423	2,050	46.6%
4,000	5,494	2,887	52.7%
5,000	6,655	3,689	55.5%
6,000	7,928	4,447	56.1%
7,000	9,214	5,179	56.2%
8,000	10,521	5,903	56.1%
10,000	13,151	7,329	55.7%
12,000	15,782	8,667	54.9%
15,000	19,727	10,674	54.1%
20,000	26,299	14,021	53.3%
30,000	37,667	20,675	55.0%
50,000	57,982	33,977	58.7%
80,000	87,982	52,180	59.3%
100,000	107,982	62,936	58.3%
150,000	157,982	87,686	55.5%
200,000	207,982	112,436	54.1%

Parameters, sources and limits · Beijing

Each parameter carries a confidence label:VerifiedLikelyUnverifiedModel

Social insurance base (pension)

Verified

Base floor (CNY): 7,270
Base cap (CNY): 36,348

Source

Pension

Verified

Employer rate: 16.0%
Employee rate: 8.0%
National standard: employer 16%, employee 8%

Source

Medical (incl. maternity)

Verified

Employer rate: 9.80%
Employee rate: 2.0%
Base floor / cap: 7,270 / 36,348
Maternity: merged into medical

Source

Unemployment

Likely

Employer rate: 0.8%
Employee rate: 0.2%
Total: 1.0%
Base floor / cap: 7,270 / 36,348

Source

Work injury (class 1)

Likely

Employer rate: 0.20%
Employee rate: 0
National standard: class 1 at 0.2%, may float locally

Source

Housing fund

Likely

Base floor (CNY): 2,540
Base cap (CNY): 35,811
Allowed range: 5% ~ 12%
Used here: employer 7% · employee 7%

Source

Minimum wage

Verified

Monthly minimum (CNY): 2,540

Source

Income tax (nationwide)

Verified

Annual basic deduction: 60,000
Rates: 7 brackets, 3%–45%
Special deductions: not included

Consumption tax

Model

Model parameter: 10% of take-home cash

Social insurance and housing fund are not taxes: pension and medical contributions build your own entitlements, and the housing fund is your savings. The 10% consumption tax is a uniform modeling parameter for comparison — not an actual VAT rate and not anyone's real tax bill.

Calculate your own take-home pay

Add special deductions and a year-end bonus, month by month