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New base of social contribution for 2025 in Beijing and Shanghai is announced
The contribution base is determined by the employee’s annual average salary of the previous year, subject to the upper limit and the lower limit of each city announced in the middle of the year.
On 18 September 2025, the Ministry of Human Resources and Social Security of Beijing and Shanghai announced the upper and lower limits of salary bases for all social insurance contributions in 2025.
Here we’d like to share the new social contribution base of Beijing and Shanghai, effective from July 2025.
Forvis Mazars
Applicable rate from 1 July 2025 to 30 June 2026, Beijing
*Depends on the industry type of company.
**Effective date is from September 1, 2025.
Applicable rate from 1 July 2025 to 30 June 2026, Shanghai
*Depends on the industry type of company.
Point of attention
In Beijing, due to the adjustment of the upper and lower limits for social insurance contributions, employers may pay the difference by the end of December 2025, with no late fees charged during this period.
In Shanghai, due to the adjustment of the upper and lower limits for social insurance contributions, employers shall pay the difference by the end of October 2025, with no late fees charged during this period.
We will keep you posted if the new social contribution base in Guangzhou and Shenzhen is announced.
References:
Beijing Ministry of Human Resources and Social Security, Beijing Medical Insurance Bureau, Beijing Tax Bureau of State Administration of Taxation, Jing Ren She Fai [2025] No.11: Notice on Unifying the Upper and Lower Limits of Salary Bases for All Social Insurance Contributions in 2025
Beijing Housing Fund Management Center, [2025] No.13: Notice on issues related to the annual payment of 2025 housing fund
Shanghai Ministry of Human Resources and Social Security: Notice on Adjusting the Upper and Lower Limits of the Social Insurance Contribution Base in 2025
Shanghai Housing Fund Management Center: Notice Regarding the Adjustment of the Housing Fund Base for 2025
Contact
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