The Guangzhou Housing Provident Fund Center has announced the housing fund contribution base for the 2026 contribution year (July 1, 2026 – June 30, 2027). Employers should complete the annual adjustment based on employees’ average monthly salary in 2025.
Below is a summary of the latest contribution base and contribution rate requirements.
2026 Guangzhou Housing Fund Contribution Base
| Item | Amount |
|---|---|
| Contribution Year | July 1, 2026 – June 30, 2027 |
| Minimum Contribution Base | CNY 2,500 |
| Maximum Contribution Base | CNY 41,697 |
The contribution base is calculated using each employee’s average monthly salary in 2025, in accordance with the Provisions on the Composition of Total Wages issued by the National Bureau of Statistics.
Minimum Contribution Base
The minimum housing fund contribution base is:
CNY 2,500
This corresponds to the current minimum wage standard in Guangzhou.
Maximum Contribution Base
The maximum contribution base is:
CNY 41,697
This equals three times the average monthly salary of employees in Guangzhou for 2025.
Contribution Rate
The housing fund contribution rate remains unchanged and must comply with national regulations.
| Item | Rate |
|---|---|
| Minimum Contribution Rate | 5% |
| Maximum Contribution Rate | 12% |
Employers may choose any whole-number percentage between 5% and 12%, based on their business circumstances.
Generally, the employer and employee contribute at the same rate unless otherwise permitted by local policy.
Annual Adjustment Requirements
Employers should:
- Calculate the contribution base using each employee’s average monthly salary in 2025.
- Ensure the adjusted base falls between CNY 2,500 and CNY 41,697.
- Complete the annual housing fund adjustment within the prescribed period.
- Submit accurate employee information.
- Make full and timely contributions for all eligible employees.
Once the annual adjustment has been completed, the contribution base and contribution rate generally remain unchanged throughout the contribution year.
Why the Annual Adjustment Matters
Employers operating in Guangzhou should review housing fund contributions each year to ensure compliance with local regulations. Using an incorrect contribution base may result in underpayment, overpayment, or administrative compliance issues.
Regular annual adjustments also help employees maintain accurate housing fund accounts and ensure eligibility for housing fund loans and other related benefits.
If your organization requires assistance with Guangzhou payroll processing, housing fund registration, or nationwide HR compliance services in China, please visit our Contact Us page to connect with our advisory team.
