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Social Security & Housing Fund 2026: bases, rates and transfers

How much do you actually contribute? What's the employee/employer split? How do transfers work when you move cities? Every practical detail of China's social insurance & housing fund for 2026, in one place.

What Is Social Security & Housing Fund?

The "five insurances" are five legally mandated programs:

  • Pension insurance: pays your pension after retirement
  • Medical insurance: reimburses healthcare costs
  • Unemployment insurance: pays benefits while unemployed
  • Work-injury insurance: covers occupational injuries
  • Maternity insurance: maternity allowance + prenatal care reimbursement

The "one fund" is the housing provident fund: low-rate home loans, plus withdrawals for rent and renovation.

Note: since 2024 some cities have merged maternity into medical insurance — benefits are unchanged.

2026 Contribution Rates and Bases

Employee rates (broadly uniform nationwide, with local tweaks):

  • Pension: 8%
  • Medical: 2%
  • Unemployment: 0.5%
  • Housing fund: 5%–12%

Employer rates (roughly 30.5%–39.7% on top of salary):

  • Pension: 16%
  • Medical: 8%
  • Unemployment: 0.5%–2%
  • Work injury: 0.2%–1.9%
  • Maternity: 0.8%
  • Housing fund: 5%–12%

Contribution base: your average monthly wage last year, floored at the local minimum (≈60% of the average wage) and capped at ≈3x.

5 Common Use Cases

1. Medical reimbursement. Outpatient and inpatient costs above the deductible are reimbursed at 70%–90%.

2. Buying with a provident fund loan. The 2.6% rate sits far below 3.50%+ commercial mortgages — hundreds of thousands in interest saved over 30 years.

3. Withdrawing the fund for rent. CNY 1,500–3,000 per month by city, with a lease contract.

4. Transferring between cities. Use the national social insurance platform or the 12333 app to move pension and medical coverage online.

5. Claiming unemployment benefits. With 1+ year of contributions, involuntary departure and registered unemployment, benefits run up to 24 months.

Moving Cities for Work

When you relocate, both social insurance and the housing fund need to be transferred:

  1. After leaving, your old employer stops contributing; obtain a contribution certificate from the original city's social insurance bureau
  2. Once your new employer starts, apply for the transfer at the new city's bureau
  3. Pension and medical records accumulate — years combine
  4. The housing fund can be withdrawn in full or transferred across cities

Common Myths and Pitfalls

Myth 1: no social insurance during probation. Illegal! Enrollment is required within 30 days of joining.

Myth 2: trading social insurance for cash. Illegal! Waiver agreements are void.

Myth 3: paying through a shell employer. Illegal! Crackdowns since 2024; serious cases are criminal.

Myth 4: coverage must lapse between jobs. Keep paying pension and medical as a "flexible employment" individual to protect purchase eligibility and reimbursements.

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📌 FAQ

How often can the housing fund be withdrawn?

Rent: quarterly; purchase: one lump sum; after resignation, full withdrawal once the account has been sealed 6 months (in some cities).

How is the maternity allowance computed?

Usually the company's average wage last year ÷ 30 × maternity leave days — tens of thousands of yuan in tier-1 cities.

What documents does a work-injury claim need?

Report within 30 days; provide the labor contract, medical diagnosis and an incident report.