The Nanjing Housing Provident Fund Management Center has announced the contribution base standards for the 2026–2027 housing fund contribution year. Employers should adjust employees’ housing fund contribution bases based on each employee’s average monthly salary earned in 2025, subject to the prescribed minimum and maximum limits.
Below is a summary of the latest contribution base requirements and employer obligations.
2026 Nanjing Housing Fund Contribution Base
| Item | Amount |
|---|---|
| Contribution Year | July 1, 2026 – June 30, 2027 |
| Minimum Contribution Base | CNY 2,660 |
| Maximum Contribution Base | CNY 42,400 |
The housing fund contribution base is calculated using an employee’s average monthly salary for 2025, which is determined by dividing the employee’s total wages earned between January 1 and December 31, 2025 by the actual number of months worked during that year.
Salary calculations should comply with China’s national regulations governing the composition of total wages.
Minimum Contribution Base
The minimum contribution base is:
CNY 2,660
This is based on the current minimum wage standard applicable in Nanjing.
Maximum Contribution Base
The maximum contribution base is:
CNY 42,400
The contribution base may not exceed three times the average monthly salary of employees in Nanjing as published by the municipal statistics authority.
Contribution Rate
Under China’s Housing Provident Fund Regulations, employers may choose a contribution rate within the statutory range.
| Item | Rate |
|---|---|
| Minimum Contribution Rate | 5% |
| Maximum Contribution Rate | 12% |
In most cases, employers and employees contribute at the same percentage unless otherwise permitted under local policies.
Annual Contribution Base Adjustment
For the 2026 contribution year, employers should recalculate each employee’s housing fund contribution base using their 2025 average monthly salary.
The contribution base is reviewed once each year, helping ensure that monthly contributions accurately reflect employees’ wage levels while remaining within the statutory limits.
Rules for Newly Hired and Transferred Employees
According to the Housing Provident Fund Regulations:
Newly Hired Employees
Employees joining the workforce for the first time begin making housing fund contributions from the second month of employment.
Their monthly contribution is calculated based on their actual monthly salary multiplied by the applicable housing fund contribution rate.
Employees Transferred to a New Employer
Employees transferring to a new employer begin contributing from the date the new employer starts paying their salary.
The contribution amount is calculated using the employee’s current monthly salary and the applicable contribution rate.
Employer Compliance
Employers in Nanjing should:
- Calculate contribution bases using employees’ average monthly salaries for 2025.
- Ensure contribution bases remain between CNY 2,660 and CNY 42,400.
- Apply contribution rates between 5% and 12%.
- Complete annual contribution base adjustments on time.
- Maintain accurate payroll and housing fund records in accordance with local regulations.
Proper annual adjustments help employers remain compliant while ensuring employees receive accurate housing fund benefits.
If your organization requires assistance with Nanjing 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.
