Two different values adopted for 2019

Every summer, the Beijing Social Insurance Center publishes data on the average salary in Beijing for the preceding year. Based on this average value, the maximum and minimum social insurance contribution base is then adjusted. The contribution rate and maximum/minimum contribution for the Chinese social insurance system is determined regionally. In the following we refer to the sentences applicable in Beijing. There are five mandatory categories of social insurance in China: pension, medical, unemployment, maternity and work-related injury insurance.

On July 1st, 2019, this year’s update was published (Jingshebaofa [2019] No. 7), to take effect on the same day for all employees working in Beijing, Chinese and Foreigners alike. This year’s announcement included two surprises: On one hand, this is the first year that two maximum contribution bases have been adopted in Beijing. Secondly, the Beijing ceiling value was decreased for the first time since the social insurance system was introduced. For medical insurance and maternity insurance it was increased to RMB 27,789, from RMB 25,401 in 2018. The ceiling value for pension, unemployment and work-related injury insurances was lowered to RMB 23,565.

The following table contains the percentage values for each category of social insurance as well as the minimum and maximum contribution base values.

Source: Jingshebaofa [2019] No. 7


Iris Wang – Tax Manager

Iris-Wang-Tax-ManagerIris has more than nine years of experience in tax compliance and consulting services. Her field of expertise is tax planning and optimization for expatriates, payroll and individual income tax consulting and structuring services. Before joining ECOVIS Beijing, she worked in Big Four companies where she advised many international clients.

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