Effective Period: January 1, 2025 – December 31, 2025
According to the official notice jointly issued by the Jiangsu Provincial Department of Human Resources and Social Security, Department of Finance, Medical Security Administration, and Tax Bureau, the 2025 social insurance contribution base standards are as follows:
1. Pension Insurance Contribution Base
For 2025, the monthly contribution salary base for Basic Pension Insurance is:
- Upper Limit: RMB 24,762
- Lower Limit: RMB 4,952
2. Other Social Insurance Types
The contribution base limits for the following insurance categories shall follow the same upper and lower standards:
- Basic Medical Insurance
- Unemployment Insurance
- Work Injury Insurance
- Maternity Insurance
3. Adjustment & Payment of Differences
After the contribution base limits are officially announced, if employers or employees need to adjust their declared contribution salary:
- Any difference arising from base adjustments may be paid in installments or in a lump sum before the end of 2025.
- No late payment penalties or interest will be charged during this period.
Compliance Reminder
Employers in Wuxi should review employee declared salary bases to ensure they fall within the 2025 minimum and maximum thresholds. Incorrect base declarations may affect pension accumulation, medical reimbursement eligibility, and compliance standing.
Practical Note
Social insurance contribution base adjustments directly affect payroll cost, employer liability, and employee benefits planning.
If your organization needs structured support with Wuxi payroll calculation, social insurance base adjustment, or compliance review, you can reach out to the China Payroll team through our official contact page for tailored guidance.
