Net Pay Estimate
Estimate net pay after individual income tax, social insurance, and housing fund contributions. For planning purposes only. It is not a tax return or official payroll calculation.
Enter your income and selections on the left, then click Calculate.
City Net Pay Comparison
Comparisons use one selected month and each city’s available local contribution rules.
Baseline city
Coverage Details
Estimate available for this city and month
Complete local rules are not yet available
Select the required plan or housing fund area
We do not use earlier rules for months with incomplete policy data.
Set up your city comparison
Complete the required fields, then click "Compare cities".
Comparing cities...
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City Policy Coverage
Verified Auto is available for at least one month in 23 cities in 2025 and 6 cities in 2026. Manual and Tax Only are available for all 60 cities.
How Coverage Is Classified
Auto is available only for months with verified local social insurance and housing fund policies. Partial coverage means Auto is available for some months, but not the full year. Some supported cities also require a medical insurance plan or housing fund area selection. Manual and Tax Only remain available while local policies are pending. Unsupported months never use earlier policy rules.
China Salary Tax Guide
Learn how gross pay becomes estimated net pay after individual income tax, employee social insurance, and housing fund contributions.
How Individual Income Tax Is Calculated
For resident individuals, salary income is generally subject to cumulative withholding during the tax year. The calculation includes income earned to date, the standard deduction, employee contributions, special additional deductions, other eligible deductions, tax relief, and tax already withheld.
How Cumulative Withholding Works
Each month uses year to date payroll amounts rather than the selected month alone. Tax withheld in earlier months is credited in the current calculation, so tax can change even when monthly gross pay stays the same.
Social Insurance and Housing Fund
Employee social insurance and housing fund contributions depend on the selected city, contribution limits, rates, and any required plan selections. Based on the selected period and available policy information, the calculator shows Auto, Manual, Tax Only, or Needs input.
Annual Bonus and Tax Deductions
Eligible annual bonuses can be calculated using separate taxation or inclusion in comprehensive income when both treatments are available for the selected tax year. Special additional deductions, other tax deductions, and tax relief affect the result only when they are entered and apply to the selected calculation.
Methodology and Official Sources
National individual income tax rules and verified local contribution policies form the basis of this estimate.
Calculation Methodology
Individual income tax follows national rules. Social insurance and housing fund estimates use verified local rules for the selected city, year, and month. Auto is available only when the required rates, contribution limits, and effective dates are verified and any required plan selections or inputs are provided. If a period is not fully verified, it remains Pending. The calculator does not reuse rules from an earlier period.
Policy Review
For each city, the review covers the official source, effective date, contribution limits, rates, required selections, and verification status. Available calculation methods change with the selected city, tax year, and calculation period. Final payroll can differ when an employer uses a different contribution base, housing fund rate, medical plan, payroll schedule, or prior payroll information.
Official Sources
Local contribution policies are reviewed against official notices from human resources and social security bureaus, medical security bureaus, housing fund management centers, and other responsible local authorities.
Important Limitation
This calculator is for planning and comparison. It is not a tax return, payroll statement, or official payroll calculation. Final payroll depends on employer records and the rules applied by the relevant authorities.
Frequently Asked Questions
How is individual income tax calculated in China?
For resident individuals, salary income is generally subject to cumulative withholding. The calculator determines cumulative taxable income through the selected month, calculates cumulative tax, and subtracts tax already withheld. The cumulative standard deduction is generally RMB 5,000 for each applicable month in the withholding calculation.
Why can monthly net pay change during the year?
Monthly income tax can increase when cumulative taxable income enters a higher tax bracket, even when monthly gross pay stays the same. This can reduce net pay in later months.
How are social insurance and housing fund contributions estimated?
Auto uses verified local rules for the selected city and month, including contribution limits, rates, and required plan selections. You can also enter contribution rates, use a known monthly deduction, or choose Tax Only.
Where are automatic contribution estimates available?
Availability appears after you select a city, tax year, and calculation period. Auto is shown for verified periods. If a period is Pending, choose Manual or Tax Only when available.
How do Shenzhen medical insurance Tier 1 and Tier 2 differ?
For supported months from July through December 2025, Tier 1 uses an employee medical insurance rate of 2%, while Tier 2 uses 0.5%. Choose the plan shown on your payroll or social insurance record. This calculator estimates payroll deductions and does not compare medical coverage or benefits.
How do special additional deductions affect net pay?
Special additional deductions reduce taxable income and can lower individual income tax. They are not separate payroll deductions. Their effect on net pay comes through the reduction in tax.
How is earlier salary handled?
Current employer: Earlier salary and tax already withheld by the same employer are included in cumulative withholding for the selected month. They are not added again to the gross pay or employee contributions shown for the selected result period.
Previous employer: Earlier salary from a previous employer is included for estimate purposes when you enter it. It helps reflect year to date income but is not added to this period’s gross pay or contribution totals. This does not mean the current employer includes previous employer income in payroll withholding.
How is an annual bonus taxed?
When an annual bonus is included, the calculator uses the separate annual bonus tax method available through December 31, 2027. Bonus tax is shown separately from regular salary income tax. When sufficient year to date salary information is available, the calculator also compares the separate bonus method with inclusion in comprehensive income.
Can this estimate be used for tax filing?
No. The result is an estimate and cannot be used to file a tax return. Actual payroll withholding and annual reconciliation can produce different results.