The Zhuhai Housing Provident Fund Management Center has announced the housing fund contribution limits for the 2026 contribution year. Employers should calculate each employee’s contribution base using their average monthly salary for the 2025 calendar year, subject to the prescribed minimum and maximum limits.
Below is an overview of the latest contribution base and applicable regulations.
2026 Zhuhai Housing Fund Contribution Base
| Item | Amount |
|---|---|
| Contribution Base Year | Employee’s average monthly salary in 2025 |
| Minimum Contribution Base | CNY 2,080 |
| Maximum Contribution Base | CNY 36,279 |
The contribution base is determined using the employee’s average monthly wage during the 2025 calendar year.
Minimum Contribution Base
The minimum contribution base is:
CNY 2,080
This is equal to the current minimum wage standard in Zhuhai.
Maximum Contribution Base
The maximum contribution base is:
CNY 36,279
This represents three times the average monthly salary of employees in Zhuhai for 2025.
Contribution Rate
In accordance with China’s Housing Provident Fund Regulations, employers may determine their housing fund contribution rate within the statutory range.
| Item | Rate |
|---|---|
| Minimum Contribution Rate | 5% |
| Maximum Contribution Rate | 12% |
Both employers and employees generally contribute at the same percentage unless otherwise permitted by local regulations.
Calculation Rules
According to the Housing Provident Fund Regulations:
- An employee’s monthly housing fund contribution is calculated by multiplying the employee’s previous year’s average monthly salary by the employee’s contribution rate.
- The employer’s monthly contribution is calculated using the same contribution base and the employer’s contribution rate.
For newly hired employees:
- Housing fund contributions begin from the second month of employment.
- The contribution base is the employee’s actual monthly salary.
For employees transferred from another employer:
- Contributions begin when the new employer starts paying the employee’s salary.
- The contribution amount is calculated based on the employee’s current monthly salary.
Employer Compliance Requirements
Employers in Zhuhai should:
- Calculate contribution bases using employees’ 2025 average monthly salaries.
- Ensure contribution bases remain between CNY 2,080 and CNY 36,279.
- Apply contribution rates within the statutory range of 5%–12%.
- Complete annual housing fund adjustments accurately and on time.
- Make full monthly contributions for all eligible employees.
Maintaining accurate housing fund contributions helps employers remain compliant with Chinese regulations while ensuring employees receive their full housing fund benefits.
If your organization requires assistance with Zhuhai 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.
