Why does my take-home pay drop later in the year?

Salary tax in China is withheld cumulatively: each month the year-to-date income minus year-to-date deductions is taxed on the annual brackets, and tax already withheld is subtracted. Once year-to-date taxable income passes 36,000 or 144,000 CNY the rate steps up, so later months have more withheld. The annual total is the same.

How is the social insurance base decided?

It is normally your previous year’s average monthly salary, clamped between the minimum and maximum your city publishes — usually updated each July. The presets here are 2025 reference values; check your local social security bureau and housing fund center and edit the figures or enter a custom base.

Should my annual bonus be taxed separately?

Taxing the one-off bonus separately (bonus ÷ 12 sets a single monthly rate) is allowed until 31 December 2027 and is usually cheaper for higher salaries. If your deductions leave little taxable salary, combining it can cost less. The calculator compares the annual tax both ways, and you choose at the annual reconciliation.

How much does my employer actually pay?

Employer cost is your gross salary plus the employer’s pension, medical (incl. maternity), unemployment and work-injury contributions and its matching housing fund. On a 20,000 CNY monthly salary in Beijing that adds roughly 7,740 CNY a month; the chart shows how the total splits into take-home pay, tax and contributions.

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💵China Salary Calculator - Take-Home Pay, Insurance & IIT

Enter a gross monthly salary and a Chinese city to see take-home pay after social insurance and housing fund, with the employee and employer contributions itemised and income tax withheld cumulatively over 12 months. Supports special deductions, separate vs combined bonus taxation and a reverse calculation from a target net pay.

Free · No sign-up · Runs in your browserLast updated: 2026-10-26

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How to use China Salary Calculator (Take-Home Pay)

1Enter the monthly gross salary and choose a city (expand the settings to edit bases and rates)
2Add an annual bonus and any special additional deductions
3Read monthly take-home pay, annual IIT, employer cost, the breakdown chart and 12-month table — or solve for the gross salary you need

FAQ

Why does my take-home pay drop later in the year?: Salary tax in China is withheld cumulatively: each month the year-to-date income minus year-to-date deductions is taxed on the annual brackets, and tax already withheld is subtracted. Once year-to-date taxable income passes 36,000 or 144,000 CNY the rate steps up, so later months have more withheld. The annual total is the same.
How is the social insurance base decided?: It is normally your previous year’s average monthly salary, clamped between the minimum and maximum your city publishes — usually updated each July. The presets here are 2025 reference values; check your local social security bureau and housing fund center and edit the figures or enter a custom base.
Should my annual bonus be taxed separately?: Taxing the one-off bonus separately (bonus ÷ 12 sets a single monthly rate) is allowed until 31 December 2027 and is usually cheaper for higher salaries. If your deductions leave little taxable salary, combining it can cost less. The calculator compares the annual tax both ways, and you choose at the annual reconciliation.
How much does my employer actually pay?: Employer cost is your gross salary plus the employer’s pension, medical (incl. maternity), unemployment and work-injury contributions and its matching housing fund. On a 20,000 CNY monthly salary in Beijing that adds roughly 7,740 CNY a month; the chart shows how the total splits into take-home pay, tax and contributions.