According to the beijing society's micro-message, the city of beijing released the upper and lower limits of the 2026 social security contribution base。
On 21 august, the beijing human resources and social security board, the beijing medical insurance board and the beijing municipal tax office of the national tax administration issued a joint circular on the upper and lower levels of the social insurance contribution base for the year 2026, specifying that, from july 2026, the maximum monthly contribution base of the basic pension insurance, unemployment insurance, industrial injury insurance and basic employee health insurance (including maternity insurance) for workers covered in the city was rmb 36348 and the lower limit was rmb 7270。
By comparison, the monthly contribution base was capped at $35811 and floor at $7162 in 2025。
According to the latest circular, the contribution base may be chosen between the lower and upper limits of the contribution base for employees ' old-age insurance in an enterprise, in the case of social insurance agents, such as municipal and district human resources public service centres, and individuals who participate in basic pension insurance, unemployment insurance for employees, as well as those who participate in basic old-age insurance and unemployment insurance for workers in the various street (town) community service centres. Of this amount, the employee's monthly contribution to the minimum pension is €7269. 6, the unemployment premium is €363. 48, the employee's monthly contribution to the minimum is €1454 and the unemployment premium is €72. 7. If the contribution base is chosen between the upper and lower limits, the employee's basic pension insurance is paid at 20 per cent of the contribution base and unemployment insurance at 1 per cent of the contribution base. The above-mentioned individuals participate in the basic health insurance for employees (including maternity insurance) at a monthly rate of $593. 68 for basic health insurance for employees。
In addition, the amount of the margin resulting from the adjustment of the contribution base above and below will be processed in september 2026 and will not be required to be declared. Units that have completed their contributions by the end of december 2026 are not counted as inactive. Persons participating in an individual capacity who have paid contributions below the floor of the contribution base in 2026 are required to adjust the base without having to file a declaration; those who have paid contributions at the ceiling of the contribution base in 2025 and are willing to do so at the ceiling of 2026 are required to restate the monthly contribution base to the tax authorities and make up the difference. Individuals who have completed their contributions by 25 december 2026 are considered to have paid in full and on time, without prejudice to their personal rights records. (new latitude app)
