Sept. 2025 - New base of social contribution for 2025 in Beijing and Shanghai is announced
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New base of social contribution for 2025
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.
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Julia ZHEN Xiaoyun Partner, Accounting & Outsourcing Solutions - Beijing
