This page contains the tax table information used for the calculation of tax and payroll deductions in China in 2014. These tax tables are used for the tax and payroll calculators published on iCalculator™ CN, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for China or would like to add to or suggest amendments to the information herein then please contact us.
The Income tax rates and personal allowances in China are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the China Tax Calculator 2014.
China provides an annual "Standard Deduction" that is deducted from your total income to produce your taxable income in China in 2014:
In China, social security deductions made by employees are generally deductible when calculating taxable income. This means that the contributions towards social security can be subtracted from the gross income of individuals, thereby reducing their taxable income. This approach helps in lowering the overall tax liability for employees by considering their social security contributions in the income tax calculation.
In China, the social security system comprises several mandatory contributions made by both employees and employers. These contributions fund a range of social security programs designed to provide benefits and support to the workforce.
China Province Social Security in 2014| China: Beijing Social Security Rates and Thresholds in 2024 |
|---|
| 元 2,834.00 | Beijing Earnings Thresholds - Lower |
| 元 21,258.00 | Beijing Earnings Thresholds - Higher |
| 0.426% | Beijing Employer Social Insurance rate |
| 0.22% | Beijing Employee Social Insurance rate |
| 0.426% | Beijing Employer Social Insurance (Housing Fund) |
| 0.12% | Beijing Employee Social Insurance (Housing Fund) |
| China: Shanghai Social Security Rates and Thresholds in 2024 |
|---|
| 元 3,563.00 | Shanghai Earnings Thresholds - Lower |
| 元 17,817.00 | Shanghai Earnings Thresholds - Higher |
| 0.393% | Shanghai Employer Social Insurance rate |
| 0.175% | Shanghai Employee Social Insurance rate |
| 0.393% | Shanghai Employer Social Insurance (Housing Fund) |
| 0.175% | Shanghai Employee Social Insurance (Housing Fund) |
| China: Shenzhen Social Security Rates and Thresholds in 2024 |
|---|
| 元 2,030.00 | Shenzhen Earnings Thresholds - Lower |
| 元 20,259.00 | Shenzhen Earnings Thresholds - Higher |
| 0.3028% | Shenzhen Employer Social Insurance rate |
| 0.19% | Shenzhen Employee Social Insurance rate |
| 0.3028% | Shenzhen Employer Social Insurance (Housing Fund) |
| 0.19% | Shenzhen Employee Social Insurance (Housing Fund) |
| China: Guangzhou Social Security Rates and Thresholds in 2024 |
|---|
| 元 2,408.00 | Guangzhou Earnings Thresholds - Lower |
| 元 14,958.00 | Guangzhou Earnings Thresholds - Higher |
| 0.3329% | Guangzhou Employer Social Insurance rate |
| 0.187% | Guangzhou Employee Social Insurance rate |
| 0.3329% | Guangzhou Employer Social Insurance (Housing Fund) |
| 0.187% | Guangzhou Employee Social Insurance (Housing Fund) |
| China: Chengdu Social Security Rates and Thresholds in 2024 |
|---|
| 元 2,017.00 | Chengdu Earnings Thresholds - Lower |
| 元 15,130.00 | Chengdu Earnings Thresholds - Higher |
| 0.36824% | Chengdu Employer Social Insurance rate |
| 0.194% | Chengdu Employee Social Insurance rate |
| 0.36824% | Chengdu Employer Social Insurance (Housing Fund) |
| 0.194% | Chengdu Employee Social Insurance (Housing Fund) |
| China: Wuhan Social Security Rates and Thresholds in 2024 |
|---|
| 元 3,286.00 | Wuhan Earnings Thresholds - Lower |
| 元 16,430.10 | Wuhan Earnings Thresholds - Higher |
| 0.3888% | Wuhan Employer Social Insurance rate |
| 0.203% | Wuhan Employee Social Insurance rate |
| 0.3888% | Wuhan Employer Social Insurance (Housing Fund) |
| 0.203% | Wuhan Employee Social Insurance (Housing Fund) |
| China: Dalian Social Security Rates and Thresholds in 2024 |
|---|
| 元 3,470.00 | Dalian Earnings Thresholds - Lower |
| 元 17,349.00 | Dalian Earnings Thresholds - Higher |
| 0.393% | Dalian Employer Social Insurance rate |
| 0.215% | Dalian Employee Social Insurance rate |
| 0.393% | Dalian Employer Social Insurance (Housing Fund) |
| 0.215% | Dalian Employee Social Insurance (Housing Fund) |