Glossary/Housing fund (China)
Labour law
Housing fund (China)
Rates and bases are city-set. The fund is not an optional perk and it is not part of the five social-insurance items. A Shanghai contract for someone sitting in Suzhou is the usual filing mistake: the place of work drives the scheme.
Our China employment and hiring-guide pages treat housing fund as its own line, not as 'about a third of uncapped gross'.
Countries
Where this shows up
FAQ
Questions we get
- Is housing fund the same as social insurance?
- No. It is a separate city scheme. Employer and employee each pay a published band on a capped base, in addition to pension, medical, unemployment, and work injury.
Related
Other terms
Social insurance
Mandatory employer and employee contributions for pension, medical, unemployment, and work-injury cover, calculated on a contribution base in the country of work.
Contribution base
The wage slice on which social charges are calculated — often capped, and not always equal to uncapped gross pay.
Statutory employer cost
The mandatory amounts the employer pays on top of gross wages: social insurance, funds, levies, and extra-month rules — not a market salary.
Reviewed 11 September 2026. Statutory figures follow the country hiring guides. This is a briefing for multinational employers, not legal advice. For China, start with the hiring guide.
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