Payroll · Guangzhou
Guangzhou payroll services
For companies that employ staff through their own entity in Guangzhou. We run each monthly payroll on Guangdong's and Guangzhou's bases and rates: gross to net, IIT processing and filing, social insurance and housing fund calculations, payslips and reports.

Cost
What a Guangzhou payroll costs
Guangzhou's 2026 rates, applied to each employee's contribution bases, plus NNRoad's fee.
Your quote
NNRoad payroll fee
$10
per employee
per month
On top of your entity's own salary and contribution costs.
For a quote, send us
- Headcount in GuangzhouAnd any other cities
- How payroll runs todayIn-house or provider
- Target start monthFirst live payroll
We reply within 24 hours on business days.
from28.85%
employer contributions on top of the contribution base| Contribution | Employer | Employee |
|---|---|---|
| Pension | 16% | 8% |
| Medical | 6% | 2% |
| Maternity | 0.85% | – |
| Unemployment | 0.8% | 0.2% |
| Work injury, by industry | 0.2–1.9% | – |
| Housing fund | 5–12% | 5–12% |
| IIT, withheld cumulatively | – | 3–45% |
Pension uses Guangdong's base of RMB 5,521 to 27,603 a month from 1 July 2026; medical and maternity use Guangzhou's own base. The employee's housing fund rate can't be lower than the employer's.
Know the salary?
Open the cost calculator →Sources: Guangdong HRSS, 2026 pension base · medical and maternity rates · unemployment (2026) · housing fund
How a month runs
Your Guangzhou payroll month
Your entity stays the employer and the IIT withholding agent. You send inputs and approve; we do the rest.
- YouSend the inputsAttendance, leave, bonuses and pay changes, by the cut-off.
- NNRoadDraft the payrollGross to net on the provincial pension base and Guangzhou's medical base, checked against last month.
- YouApprove and paySalaries go from your entity's account on the agreed payday, or the nearest working day before if it's a holiday.
- NNRoadPayslips, reports and IITA wage statement for every payment, reports for finance, and the IIT return by the 15th.
Your HR and finance team also gets access to the NNRoad client portal. No Guangzhou entity? Guangzhou EOR. Staff in other cities? China payroll covers them in the same run.
Guangzhou rules
What a Guangzhou payroll has to get right
Two contribution bases, Guangdong's 178-day maternity leave, and same-day final pay.
Pension and medical use different bases.
- PensionGuangdong's provincial base: RMB 5,521 to 27,603 a month from 1 July 2026.
- Medical and maternityGuangzhou's own city base, between 60% and 300% of the city's average monthly wage. Maternity is a separate 0.85% line, paid by the employer only.
- Housing fundBased on last year's average monthly wage, at 5% to 12% in whole points. The floor rose with the minimum wage to RMB 2,680 on 1 September 2026.

178 days of leave, 98 from the fund.
- Leave and allowanceMaternity leave is 178 days. The fund pays the allowance for 98, plus 30 for a difficult birth and 15 for each additional baby.
- 80-day reward leaveThe employer pays her normal wages for the 80 days Guangdong adds, separately from the allowance.
- Top-upsIf the maternity allowance is below her pre-leave wage, the employer pays the difference. Since 1 December 2025 the fund pays the allowance to her directly.

Final pay goes out on the last day.
- PaydayIf payday falls on a holiday or rest day, wages are paid early, on the nearest working day before. Every payment comes with a wage statement.
- LeaversAll wages owed are settled in one payment on the day employment ends, not on the next payroll run.
- Minimum wage and sick leaveRMB 2,680 a month from 1 September 2026. Sick pay can't fall below 80% of it, or RMB 2,144.

Sources: Housing fund floor · Maternity allowance · Reward leave · Wage rules · Minimum wage
Guangzhou and Guangdong rules · Reviewed October 2026
Guangzhou employment rules →Our team
One China team for your Guangzhou payroll
Your Guangzhou payroll is run by our China team, running EOR and payroll since 2005, with one point of contact for your HR and finance teams.

FAQs
Guangzhou payroll: common questions
How much does payroll outsourcing in Guangzhou cost?
NNRoad's fee is $10 per employee per month. Salaries, Guangzhou social insurance and housing fund, and the tax withheld from pay are your entity's own costs; employer contributions start at 28.85% of the contribution bases. See the full rates.
Do we need an entity in Guangzhou?
Yes. Payroll outsourcing is for companies that employ staff through their own entity, with Guangzhou social insurance and housing fund accounts. Without one, Guangzhou EOR lets you hire through a registered employer instead.
Why does Guangzhou payroll use two contribution bases?
Pension follows Guangdong's provincial base (RMB 5,521 to 27,603 a month from 1 July 2026), while medical and maternity follow Guangzhou's own city base. The housing fund uses a third figure, last year's average monthly wage. We apply the right base to each line every month.
Who pays during maternity leave in Guangzhou?
Maternity leave in Guangzhou is 178 days. The fund pays the maternity allowance for 98 of them, and the employer pays her normal wages for the other 80, plus any shortfall where the allowance is below her wage. We build both into payroll. More in our maternity allowance guide.
When must a leaver be paid in Guangzhou?
On the day employment ends. Guangdong's wage rules require all wages owed to be settled in one payment that day, so we prepare the final pay calculation ahead of the last working day rather than in the next monthly run.
Can you also run payroll for our staff outside Guangzhou?
Yes. We run payroll across mainland China, including Shanghai and Beijing, applying each city's own bases and rates in the same monthly run and reports. See China payroll.