Yue Ren She Fa [2020] No. 118

To all human resources and social security bureaus, finance bureaus, taxation bureaus, and statistics bureaus in all cities at or above prefecture level, Hengqin New District Taxation Bureau of Zhuhai, the Third Taxation Branch of the Guangdong Provincial Tax Service, and Guangdong Provincial Social Insurance Fund Administration:

　　According to data on the number and salary of employees from the Guangdong Provincial Bureau of Statistics, the average monthly salary of employees across all categories in the province was CNY 6,756 in 2019. Specifically, the average monthly salary of employees across all categories in Category-1 localities (Guangzhou, Shenzhen and regions directly under provincial jurisdiction) was CNY 7,880; that in Category-2 localities (Zhuhai, Foshan, Huizhou, Dongguan, Zhongshan and Jiangmen) was CNY 5,855; that in Category-3 localities (Shantou and Zhaoqing) was CNY 5,400; and that in Category-4 localities (Shaoguan, Heyuan, Meizhou, Shanwei, Yangjiang, Zhanjiang, Maoming, Qingyuan, Chaozhou, Jieyang and Yunfu) was CNY 5,325. All cities are requested to timely adjust the upper limit of the calculating base (accurate to the yuan) based on the average salary of employees across all categories in 2019 in accordance with relevant regulations. Applicable period of the adjusted upper limit of the calculating base: July 1, 2020 to June 30, 2021 with respect to basic old-age insurance for enterprise employees; January 1, 2020 to December 31, 2020 with respect to employees of government agencies or public institutions.

　　According to Article 3 of theNotice of the Ministry of Human Resources and Social Security, Ministry of Finance and State Taxation Administration on Extending the Implementation Period of Policies for the Temporary Reduction and Waiver of Social Insurance Contributions by Enterprises and Related Issues (Ren She Bu Fa [2020] No. 49), the lower limit of the calculating base for individual contributions will remain unadjusted and continue to be implemented according to annual social insurance standards in 2019.

　　Annex: Average Monthly Salary of Employees in Urban Non-Private Organizations in Guangdong Province in 2019

Guangdong Provincial Department of Human Resources and Social Security

Guangdong Provincial Department of Finance

Guangdong Provincial Tax Service, State Taxation Administration

Guangdong Provincial Bureau of Statistics

June 29, 2020

Annex

Average Monthly Salary of Employees in Urban Non-Private Organizations in Guangdong Province in 2019