China: Qingdao Social Insurance Contribution Base Limits – 2026 Contribution Year

A joint notice of the Shandong Provincial Department of Human Resources and Social Security, the Shandong Provincial Medical Security Bureau, the Shandong Provincial Tax Service of the State Taxation Administration and the Qingdao Municipal Tax Service of the State Taxation Administration, dated 14 August 2026 and published on 25 August 2026, announces the 2025 province-wide average wage and fixes the individual monthly social insurance contribution base limits for the 2026 contribution year.

The notice applies throughout Shandong Province, including Qingdao.

Revised Contribution Base Limits for the 2026 Contribution Year

The individual monthly contribution base [个人月缴费基数] is subject to the following limits for the 2026 contribution year:

An employee whose actual monthly wage exceeds CNY 22,863 contributes on CNY 22,863 and an employee whose actual monthly wage is below CNY 4,573 contributes on CNY 4,573.

Insurance Types to Which the Limits Apply

The notice states expressly that the limits apply to the following five employee insurances. Long-term care insurance is enumerated on the face of the notice and must be included in the base-limit logic:

Housing provident fund [住房公积金] is administered separately and is not covered by this notice.

Official Source

Notice dated 14 August 2026, published 25 August 2026 by the Qingdao Municipal Tax Service:

https://qingdao.chinatax.gov.cn/xxgk2019/tztg/202608/t20260825_107402.html

Please contact your Mercans’ services delivery team for any additional information regarding the implications of the above change.

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China – Qingdao Social Insurance Contribution Base Limits – 2026 Contribution Year

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