The Dalian Housing Provident Fund Management Center has announced the annual housing fund contribution base adjustment for the 2026–2027 contribution year (July 1, 2026 – June 30, 2027). Employers are required to adjust employees’ housing fund contribution bases based on their average monthly salary in 2025.
Below is a summary of the latest contribution standards and adjustment requirements.
2026 Dalian Housing Fund Contribution Base
| Item | Amount |
|---|---|
| Contribution Year | July 1, 2026 – June 30, 2027 |
| Minimum Contribution Base | CNY 2,230 |
| Maximum Contribution Base | CNY 31,929 |
The contribution base is determined according to each employee’s average monthly salary during 2025.
Minimum Contribution Base
The minimum contribution base is:
CNY 2,230
If an employee’s average monthly salary is lower than Dalian’s minimum wage standard, the minimum contribution base of CNY 2,230 applies.
Maximum Contribution Base
The maximum contribution base is:
CNY 31,929
This equals three times the average monthly salary of employees in Dalian for the previous year.
Contribution Rate
The housing fund contribution rate remains within the statutory range.
| Item | Rate |
|---|---|
| Minimum Contribution Rate | 5% |
| Maximum Contribution Rate | 12% |
In Dalian, both the employer and the employee contribute at rates ranging from 5% to 12%, subject to applicable local policies.
Annual Adjustment Rules
Employers should adjust the housing fund contribution base if an employee’s salary changed during 2025.
However, employees who:
- Joined the company during 2026, or
- Were transferred to the employer during 2026
are not required to have their contribution base adjusted during the 2026 annual adjustment. Their contribution base will instead be recalculated during the next annual adjustment based on their 2026 average monthly salary.
Salary Components Included in the Contribution Base
The housing fund contribution base generally includes:
- Time-based wages
- Piece-rate wages
- Wages paid under special circumstances
- Bonuses
- Overtime pay
- Allowances and subsidies
These salary components are used to calculate the employee’s average monthly wage for the previous calendar year.
How Monthly Contributions Are Calculated
Monthly housing fund contributions are calculated using the following formula:
Monthly Contribution = Contribution Base × Employer Contribution Rate + Contribution Base × Employee Contribution Rate
The final contribution amount depends on both the approved contribution base and the selected contribution rate.
Employer Compliance
Employers in Dalian should:
- Calculate contribution bases using employees’ average monthly salaries for 2025.
- Apply the statutory contribution base limits of CNY 2,230–31,929.
- Select contribution rates between 5% and 12%.
- Complete annual adjustments on schedule.
- Ensure accurate payroll and housing fund reporting for all eligible employees.
Proper annual adjustments help employers remain compliant while ensuring employees receive accurate housing fund benefits.
If your organization requires assistance with Dalian payroll processing, housing fund registration, annual contribution adjustments, or nationwide HR compliance services in China, please visit our Contact Us page to connect with our advisory team.
