Build China Social Insurance (社会保险) + Housing Provident Fund (住房公积金) Contribution Data
Skill: Convert payroll into the social insurance and housing fund contribution file submitted to local 社保 / 公积金 systems
Region: China (中国) Category: Payroll — 社会保险 (social insurance) + 住房公积金 (housing provident fund) Does: Takes a period's payroll and maps each employee onto the monthly social insurance (社会保险) and housing provident fund (住房公积金) contribution declaration — the 五险一金 (five insurances + the fund) — submitted to the local social-security bureau (社保) and housing-fund centre (公积金) systems. System: Local 社保经办机构 / 税务局 (五险) + 住房公积金管理中心 (一金) online systems — administered city by city
Contributions are portal-mediated and highly localized: the contribution bases (缴费基数), rates (缴费比例) and the base ceiling/floor (上限/下限, typically 300% / 60% of the local average wage 社平工资) are set per city and revised yearly (usually mid-year). In most regions the five insurances (五险) are collected by the tax authority (税务局) while the housing fund (公积金) is declared separately to the 公积金中心. There is no single national fixed schema; the field names below follow the common declaration layout. Confidence is at the example level — always use the current local rates, bases and caps.
When this applies
- An employer declares and pays monthly 五险一金 for its employees: the five insurances 养老 (pension) / 医疗 (medical) / 失业 (unemployment) / 工伤 (work-injury) / 生育 (maternity, often merged into medical), plus the 住房公积金.
- Filed monthly for each employee on the active roster; new hires (增员) and departures (减员) are reported as roster changes before the run.
- Both an employer share (单位缴费) and an employee share (个人缴费) apply to most items; 工伤 and 生育 are employer-only.
Input data required
| Group | Fields |
|---|---|
| Employer | 单位名称 / 统一社会信用代码, 社保登记号, 公积金单位账号, 参保城市 (city) |
| Employee | 姓名, ID (证件类型 / 证件号码), 社保个人编号 / 公积金个人账号, roster action (正常 / 增员 / 减员) |
| Contribution base | 社保缴费基数 and 公积金缴费基数 per employee (usually prior-year monthly average wage, within local 上限/下限) |
| Rates | local employer & employee rates for 养老 / 医疗 / 失业 / 工伤 / 生育 and 公积金 |
| Amounts | per-item 单位缴费 and 个人缴费; employer-paid work-injury/maternity; totals |
Field structure (per-employee contribution row)
五险一金 declaration — per employee
├── 姓名 / 证件号码 / 社保个人编号
├── 缴费基数 (social-insurance base, within local 下限–上限)
│ 养老 → 单位 16% · 个人 8% (representative; varies by city)
│ 医疗 → 单位 ~9–10% · 个人 2%
│ 失业 → 单位 ~0.5% · 个人 0.5%
│ 工伤 → 单位 0.2–1.9% (行业费率) · 个人 0 (employer only)
│ 生育 → 单位 ~0.5–1% · 个人 0 (often merged into 医疗)
├── 公积金缴费基数 (housing-fund base, within local 下限–上限)
│ 公积金 → 单位 5–12% · 个人 5–12% (matched %, set by employer within band)
├── 单位缴费合计 (employer total)
├── 个人缴费合计 (employee total, withheld from pay)
└── 合计 (grand total remitted)
Calculation rules
- Per item: contribution = 缴费基数 × rate, computed separately for the 单位 (employer) and 个人 (employee) shares; round per the local system's convention.
- 缴费基数 (base) is normally the employee's prior-year monthly average wage, floored and capped to the local band (commonly 60%–300% of the local average wage 社平工资); new employees use the first-month or contracted wage per local rules.
- 个人缴费合计 (employee share of 养老8% + 医疗2% + 失业0.5% + 公积金%) is withheld from net pay and is also the 三险一金 / 专项扣除 that reduces IIT taxable income.
- 工伤 (work-injury) uses an industry-differentiated rate (行业费率) and is employer-only; 生育 (maternity) is employer-only and in many cities merged into medical (医保合并征收).
- The housing fund percentage is chosen by the employer within the local band (often 5%–12%) and is the same for employer and employee.
Worked example (one employee, representative Shanghai-style rates)
单位: 上海示例科技有限公司 统一社会信用代码: 91310115MA1K3XYZ7A 参保城市: 上海 所属期: 2026-05
员工: 张伟 证件号码: 3101******1234 社保个人编号: 0000123456 状态: 正常
社保缴费基数: 30000.00 (within local 下限–上限; assume below 上限)
养老 单位 16% = 4800.00 个人 8% = 2400.00
医疗 单位 9.5% = 2850.00 个人 2% = 600.00
失业 单位 0.5% = 150.00 个人 0.5% = 150.00
工伤 单位 0.2% = 60.00 个人 — = 0.00
生育 (并入医疗) 个人 — = 0.00
公积金缴费基数: 30000.00 公积金比例 7%
公积金 单位 7% = 2100.00 个人 7% = 2100.00
单位缴费合计 = 4800 + 2850 + 150 + 60 + 2100 = 9960.00
个人缴费合计 = 2400 + 600 + 150 + 0 + 2100 = 5250.00 ← withheld from pay (also IIT 专项扣除)
合计remitted = 9960.00 + 5250.00 = 15210.00
五险 declared to the 税务局/社保 system, 公积金 to the 公积金管理中心; employee share withheld from net pay.
Validation checklist
- Current local (per-city) bases, rates and 上限/下限 caps applied; correct 参保城市
- Roster actions (增员/减员) processed before the run; employer IDs (统一社会信用代码 / 社保登记号 / 公积金账号) correct
- 缴费基数 within the local band; 社保 base and 公积金 base set per local rules
- Employer vs employee shares split correctly; 工伤/生育 employer-only; 公积金 employer% = employee%
- 个人缴费合计 withheld from net pay and carried into IIT as 三险一金 / 专项扣除
- 五险 filed to the 税务局/社保 system; 公积金 filed to the 公积金中心; amounts reconcile to payroll
- Filed by the local monthly deadline; any merged 生育/医疗 collection handled per the city's rule
Last updated: 2026-06-04 — confirm the active schema version, field codes, and portal/API requirements against the current State Taxation Administration (STA) specifications before use.