Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
451 元
Income Tax
- 12.11 元
Pension
- 36.08 元
Medical Insurance
- 9.02 元
Unemployment
- 2.26 元
Total tax
- 59.46 元
Net pay
* 392 元
Marginal tax rate
13.2%
Average tax rate
13.2%
86.8%
Net pay
13.2%
Total tax
Total tax
Net pay
The Taxberg
392 元
Net pay
126 元
Tax the employer pays
59.46 元
Tax you pay
Total tax paid
185 元
Did you know your employer also pays tax on your salary? It costs the employer 126 元 to pay you 451 元. In other words, every time you spend 10 元 of your hard-earned money, 4.10 元 goes to the government.
Real tax rate
32.1%
So, with you and the employer both paying tax, what used to be a 13.2% tax rate now rises to 32.1%, meaning your real tax rate is actually 18.9% higher than what it seemed at first.
Summary
If you make 5,412 元 a year living in the region of Shanghai, China, you will be taxed 714 元. That means that your net pay will be 4,698 元 per year, or 392 元 per month. Your average tax rate is 13.2% and your marginal tax rate is 13.2%. This marginal tax rate means that your immediate additional income will be taxed at this rate. For instance, an increase of 100 元 in your salary will be taxed 13.19 元, hence, your net pay will only increase by 86.81 元.
Bonus Example
A 1,000 元 bonus will generate an extra 868 元 of net incomes. A 5,000 元 bonus will generate an extra 4,341 元 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Guangzhou
CNY 4714
12.9%
1
Beijing
CNY 4698
13.2%
2
Shanghai
CNY 4698
13.2%
3
North America
Country 
Net pay
Average tax
Rank
Canada
CNY 5303
2.0%
1
USA
CNY 4943
8.7%
2
NOTE* Withholding is calculated based on the Shanghai tables of China, income tax. For simplification purposes some variables (such as marital status and others) have been assumed. This document does not represent legal authority and shall be used for approximation purposes only.