Ten Provinces Mandate Full Social Insurance Base Payments, 2026 Targets 65%-100%
Ten Chinese provinces are tightening enforcement of social insurance contribution bases, requiring employers to reach full payment within three to five years. For 2026, consolidation targets range from 65% to 100%, with Shanghai, Jiangsu, Hunan, Guangdong and Sichuan among areas demanding at least 90% this year. Tax and human resources authorities confirmed stricter implementation since the start of 2026.
Over the past six months, consolidation of social insurance contribution bases has been accelerated across many regions. Local tax bureaus and human resources and social security authorities confirmed that enforcement of contribution bases has generally become stricter since 2026. More than ten employers were interviewed, and tax departments in multiple regions across ten provinces were consulted in the name of enterprises. The targets and pace of base consolidation vary by region, with many requiring full payment within three to five years. For 2026, the required consolidation rate ranges from 65% to 100%. In Shanghai, Jiangsu, Hunan, Guangdong, Sichuan and other places, some employers have been asked to reach 90% or above within the year.