{
  "@context": "https://schema.org",
  "@type": "Dataset",
  "name": "2026 年中国五城社保缴费基数与到手工资速查数据",
  "alternateName": "2026 China 5-city social insurance base and net salary dataset",
  "description": "北京、上海、广州、深圳、杭州 2026 年企业职工基本养老保险缴费基数上下限（附官方通告原文链接），以及 8,000–30,000 元税前月薪对应的到手工资估算。口径：公积金按各市常见比例、个人五险一金按常见费率、不计专项附加扣除，个税按全年综合所得折算月均。",
  "url": "https://shuzishuniu.com/tools/social-insurance-base-2026.json",
  "creator": {
    "@type": "Organization",
    "name": "数字枢纽",
    "url": "https://shuzishuniu.com/"
  },
  "publisher": {
    "@type": "Organization",
    "name": "数字枢纽",
    "url": "https://shuzishuniu.com/"
  },
  "license": "https://creativecommons.org/licenses/by/4.0/",
  "isAccessibleForFree": true,
  "datePublished": "2026-10-30",
  "dateModified": "2026-11-02",
  "temporalCoverage": "2026",
  "spatialCoverage": ["北京", "上海", "广州", "深圳", "杭州"],
  "inLanguage": "zh-CN",
  "variableMeasured": [
    "社保缴费基数下限",
    "社保缴费基数上限",
    "个人五险一金",
    "个人所得税（月均）",
    "到手工资"
  ],
  "citation": "数字枢纽（2026）。2026 年中国五城社保缴费基数与到手工资速查数据。https://shuzishuniu.com/tools/social-insurance-base-2026.json（CC BY 4.0）",
  "distribution": [
    {
      "@type": "DataDownload",
      "contentUrl": "https://shuzishuniu.com/tools/social-insurance-base-2026.json",
      "encodingFormat": "application/json"
    },
    {
      "@type": "DataDownload",
      "contentUrl": "https://shuzishuniu.com/tools/wu-xian-yi-jin-calculator.html",
      "encodingFormat": "text/html"
    }
  ],
  "cities": [
    {
      "city": "北京",
      "province": "北京市",
      "baseMin": 7270,
      "baseMax": 36348,
      "effectiveFrom": "2026-07-01",
      "sourceName": "北京市人力资源和社会保障局《关于2026年度各项社会保险缴费工资基数上下限的通告》（京人社发〔2026〕7号）",
      "sourceUrl": "https://rsj.beijing.gov.cn/xxgk/tzgg/202608/t20260821_4831468.html",
      "note": "养老、失业、工伤、职工基本医疗保险（含生育）统一上下限；公积金缴存比例常见 5%–12%。"
    },
    {
      "city": "上海",
      "province": "上海市",
      "baseMin": 7546,
      "baseMax": 37731,
      "effectiveFrom": "2026-07-01",
      "sourceName": "上海市人力资源和社会保障局《本市调整2026年度社保缴费基数上下限》",
      "sourceUrl": "https://rsj.sh.gov.cn/tgsgg_17341/20260818/t0035_1443203.html",
      "note": "2025 年度全口径城镇单位就业人员平均工资 12,577 元/月；公积金个人缴存比例常见 7%。"
    },
    {
      "city": "广州",
      "province": "广东省",
      "baseMin": 5510,
      "baseMax": 27603,
      "effectiveFrom": "2026-01-01",
      "sourceName": "广东省人力资源和社会保障厅/国家税务总局广东省税务局 企业职工基本养老保险缴费基数通知",
      "sourceUrl": "https://guangdong.chinatax.gov.cn/gdsw/ssfggds/2026-10/08/content_b40dcb7bf605411fbb12e0f81281dc6b.shtml",
      "note": "表中上下限为企业职工基本养老保险口径；医疗、生育、公积金另有基数上下限，以当地经办机构公布为准。"
    },
    {
      "city": "深圳",
      "province": "广东省",
      "baseMin": 5510,
      "baseMax": 27603,
      "effectiveFrom": "2026-01-01",
      "sourceName": "广东省人力资源和社会保障厅/国家税务总局广东省税务局 企业职工基本养老保险缴费基数通知（深圳同口径）",
      "sourceUrl": "https://guangdong.chinatax.gov.cn/gdsw/ssfggds/2026-10/08/content_b40dcb7bf605411fbb12e0f81281dc6b.shtml",
      "note": "企业职工基本养老保险上下限同广东省口径；深圳职工医保另有缴费基数 6,727–33,633 元/月（深圳市医保局通告）。"
    },
    {
      "city": "杭州",
      "province": "浙江省",
      "baseMin": 5122,
      "baseMax": 25611,
      "effectiveFrom": "2026-01-01",
      "sourceName": "浙江省人力资源和社会保障厅 2026 年度社会保险缴费基数解读",
      "sourceUrl": "http://rlsbt.zj.gov.cn/col/col1229101513/art/2026/art_e8b496ab59834390884b8d375cff1651.html",
      "note": "表中上下限为企业职工基本养老保险口径；医疗、生育、公积金另有基数上下限。"
    }
  ],
  "netSalaryTable": [
    {"salary": 8000, "beijing": 6164, "shanghai": 6552, "guangzhou": 6172, "shenzhen": 6180, "hangzhou": 6164},
    {"salary": 10000, "beijing": 7668, "shanghai": 8135, "guangzhou": 7677, "shenzhen": 7687, "hangzhou": 7668},
    {"salary": 12000, "beijing": 9080, "shanghai": 9620, "guangzhou": 9091, "shenzhen": 9102, "hangzhou": 9080},
    {"salary": 15000, "beijing": 11173, "shanghai": 11848, "guangzhou": 11186, "shenzhen": 11200, "hangzhou": 11173},
    {"salary": 20000, "beijing": 14660, "shanghai": 15560, "guangzhou": 14678, "shenzhen": 14696, "hangzhou": 14660},
    {"salary": 25000, "beijing": 17910, "shanghai": 18910, "guangzhou": 17930, "shenzhen": 17950, "hangzhou": 17910},
    {"salary": 30000, "beijing": 21010, "shanghai": 22210, "guangzhou": 21464, "shenzhen": 21486, "hangzhou": 21800}
  ],
  "methodology": {
    "personalContribution": "缴费基数 ×（养老 8% + 医疗 2% + 失业 0.5% + 公积金比例）；工伤、生育个人不缴。",
    "tax": "应纳税所得额 =（税前月薪 − 个人五险一金）× 12 − 60,000 − 专项附加扣除全年额；按 3%–45% 七级超额累进税率计算全年个税后折算月均。",
    "baseClamp": "缴费基数低于当地下限按下限、高于上限按上限截断。",
    "excluded": "不计专项附加扣除、年终奖、补贴与补充公积金；实际以工资条和当地社保/公积金中心为准。"
  },
  "dataIntegrity": {
    "policy": "只收录能给出官方通告原文链接的城市与口径；未核实的城市不收录、不推算。",
    "verifiedAt": "2026-11-02",
    "priceNote": "基数与到手工资为 2026 年度口径，政策调整后以官方最新通告为准。"
  }
}