{
  "$comment": "Machine-readable companion to https://valem.run/calculators/china/net-salary. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/china/net-salary",
  "dataUrl": "https://valem.run/calculators/china/net-salary.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "China 税后工资 (take-home pay) model by Valem (https://valem.run/calculators/china/net-salary), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/china/net-salary/verify",
  "country": "china",
  "countryName": "China",
  "formula": "net-salary",
  "formulaName": "Take-home pay",
  "localName": "税后工资",
  "localLang": "zh",
  "englishName": "Take-home pay",
  "title": "税后工资计算器 2026 — China net salary (Beijing)",
  "answer": "Your take-home pay in Beijing is your salary minus your own social insurance (pension 8%, medical 2% plus 3 yuan, unemployment 0.5% on a base between 7,270 and 36,348 yuan a month), your housing fund contribution (5–12%), and individual income tax at 3% to 45% on the year’s income after a 60,000 yuan basic deduction.",
  "lang": "en",
  "currency": "CNY",
  "taxYear": "2026",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 7 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 7,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-10-31"
  },
  "sources": [
    {
      "label": "个人所得税法 (IIT Law 2018, 全文有效): art. 6 and Schedule 1",
      "url": "https://fgk.chinatax.gov.cn/zcfgk/c100009/c5193028/content.html",
      "checked": "2026-10-31"
    },
    {
      "label": "国发〔2023〕13号: child and elderly-parent deductions",
      "url": "https://fgk.chinatax.gov.cn/zcfgk/c102440/c5213594/content.html",
      "checked": "2026-10-31"
    },
    {
      "label": "国发〔2018〕41号 arts. 8, 14, 17: study, home loan, rent",
      "url": "https://shanghai.chinatax.gov.cn/zcfw/zcfgk/grsds/201901/t443504.html",
      "checked": "2026-10-31"
    },
    {
      "label": "京人社发〔2026〕7号: base limits from July 2026",
      "url": "https://rsj.beijing.gov.cn/xxgk/2024zcwj/202608/t20260821_4831461.html",
      "checked": "2026-10-31"
    },
    {
      "label": "北京市基本养老保险规定 (Order 183), art. 12: pension rate",
      "url": "https://www.beijing.gov.cn/gongkai/zfxxgk/zc/gz/202112/W020211216544449063523.pdf",
      "checked": "2026-10-31"
    },
    {
      "label": "北京市基本医疗保险规定 (Order 68), arts. 10, 38: medical rate and levy",
      "url": "https://www.beijing.gov.cn/gongkai/zfxxgk/zc/gz/202112/W020211223644799785492.docx",
      "checked": "2026-10-31"
    },
    {
      "label": "北京市失业保险规定 (Order 38), art. 7(3): unemployment rate",
      "url": "https://www.beijing.gov.cn/gongkai/zfxxgk/zc/gz/202112/W020211218433628883182.docx",
      "checked": "2026-10-31"
    },
    {
      "label": "京房公积金管委会办〔2026〕6号: housing fund rates and bases",
      "url": "https://gjj.beijing.gov.cn/web/zwgk61/2024zcwj/436433461/744103382/index.html",
      "checked": "2026-10-31"
    }
  ],
  "terminalOutput": "netMonthly",
  "headlineOutput": "netMonthly",
  "inputs": [
    {
      "name": "grossMonthly",
      "type": "number",
      "label": "Gross monthly salary (CNY)",
      "minimum": 0
    },
    {
      "name": "housingFundRate",
      "type": "number",
      "label": "Housing fund rate, % (5 to 12)",
      "minimum": 5,
      "maximum": 12
    },
    {
      "name": "children",
      "type": "number",
      "label": "Children you claim for (education or under-3 care)",
      "minimum": 0,
      "maximum": 9
    },
    {
      "name": "elderlySupport",
      "type": "string",
      "label": "Supporting a parent aged 60 or over",
      "enum": [
        "none",
        "onlyChild",
        "shared"
      ]
    },
    {
      "name": "housing",
      "type": "string",
      "label": "Housing deduction",
      "enum": [
        "none",
        "rent",
        "loan"
      ]
    },
    {
      "name": "continuingEducation",
      "type": "boolean",
      "label": "Degree continuing education (400 a month)"
    }
  ],
  "outputs": [
    {
      "name": "siBase",
      "type": "number",
      "label": "Contribution base (social insurance)",
      "format": "currency",
      "formula": "($g := $n(grossMonthly); $g <= 0 ? 0 : $clampFloorCap($g, $const.siBaseFloor, $const.siBaseCap))"
    },
    {
      "name": "pensionMonthly",
      "type": "number",
      "label": "Pension 8% / month",
      "format": "currency",
      "formula": "$round(siBase * $const.pensionRate, 2)"
    },
    {
      "name": "medicalMonthly",
      "type": "number",
      "label": "Medical 2% + 3 / month",
      "format": "currency",
      "formula": "$round(siBase > 0 ? siBase * $const.medicalRate + $const.medicalMutualAidMonthly : 0, 2)"
    },
    {
      "name": "unemploymentMonthly",
      "type": "number",
      "label": "Unemployment 0.5% / month",
      "format": "currency",
      "formula": "$round(siBase * $const.unemploymentRate, 2)"
    },
    {
      "name": "housingFundMonthly",
      "type": "number",
      "label": "Housing fund / month",
      "format": "currency",
      "formula": "($g := $n(grossMonthly); $b := $g <= 0 ? 0 : $clampFloorCap($g, $const.hfBaseFloor, $const.hfBaseCap); $floor($b * $clampFloorCap($n(housingFundRate) / 100, $const.hfRateMin, $const.hfRateMax) + 0.5))"
    },
    {
      "name": "contributionsMonthly",
      "type": "number",
      "label": "Your contributions / month",
      "format": "currency",
      "formula": "$round(pensionMonthly + medicalMonthly + unemploymentMonthly + housingFundMonthly, 2)"
    },
    {
      "name": "specialAdditionalMonthly",
      "type": "number",
      "label": "Special additional deductions / month",
      "format": "currency",
      "formula": "$floor($n(children)) * $const.childDeductionMonthly + (elderlySupport = 'onlyChild' ? $const.elderlyOnlyChildMonthly : (elderlySupport = 'shared' ? $const.elderlySharedMaxMonthly : 0)) + (housing = 'rent' ? $const.housingRentMonthly : (housing = 'loan' ? $const.housingLoanMonthly : 0)) + (continuingEducation ? $const.continuingEducationMonthly : 0)"
    },
    {
      "name": "taxableAnnual",
      "type": "number",
      "label": "Taxable income for the year",
      "format": "currency",
      "formula": "($v := $n(grossMonthly) * 12 - contributionsMonthly * 12 - $const.basicDeductionAnnual - specialAdditionalMonthly * 12; $round($v > 0 ? $v : 0, 2))"
    },
    {
      "name": "iitAnnual",
      "type": "number",
      "label": "Individual income tax for the year",
      "format": "currency",
      "formula": "$round($bandedCharge(taxableAnnual, [{\"upTo\": $const.iitBand1, \"rate\": $const.iitRate1}, {\"upTo\": $const.iitBand2, \"rate\": $const.iitRate2}, {\"upTo\": $const.iitBand3, \"rate\": $const.iitRate3}, {\"upTo\": $const.iitBand4, \"rate\": $const.iitRate4}, {\"upTo\": $const.iitBand5, \"rate\": $const.iitRate5}, {\"upTo\": $const.iitBand6, \"rate\": $const.iitRate6}, {\"upTo\": null, \"rate\": $const.iitRate7}]), 2)"
    },
    {
      "name": "netAnnual",
      "type": "number",
      "label": "Net / year",
      "format": "currency",
      "formula": "$round($max([0, $n(grossMonthly) * 12 - contributionsMonthly * 12 - iitAnnual]), 2)"
    },
    {
      "name": "netMonthly",
      "type": "number",
      "label": "Net / month",
      "format": "currency",
      "formula": "$round(netAnnual / 12, 2)"
    }
  ],
  "testCases": [
    {
      "description": "C1 20,000 a month, 12% housing fund, no deductions — 10,076.40 tax for the year",
      "given": {
        "grossMonthly": 20000,
        "housingFundRate": 12,
        "children": 0,
        "elderlySupport": "none"
      },
      "expect": {
        "pensionMonthly": 1600,
        "medicalMonthly": 403,
        "unemploymentMonthly": 100,
        "housingFundMonthly": 2400,
        "contributionsMonthly": 4503,
        "taxableAnnual": 125964,
        "iitAnnual": 10076.4,
        "netAnnual": 175887.6,
        "netMonthly": 14657.3
      }
    },
    {
      "description": "C2 one child and an only child supporting a parent: 5,000 a month off",
      "given": {
        "grossMonthly": 20000,
        "housingFundRate": 12,
        "children": 1,
        "elderlySupport": "onlyChild"
      },
      "expect": {
        "specialAdditionalMonthly": 5000,
        "taxableAnnual": 65964,
        "iitAnnual": 4076.4,
        "netAnnual": 181887.6
      }
    },
    {
      "description": "C3 50,000 a month: both bases cap at 36,348, housing fund 4,362 as the notice’s table",
      "given": {
        "grossMonthly": 50000,
        "housingFundRate": 12,
        "children": 0,
        "elderlySupport": "none"
      },
      "expect": {
        "siBase": 36348,
        "pensionMonthly": 2907.84,
        "medicalMonthly": 729.96,
        "unemploymentMonthly": 181.74,
        "housingFundMonthly": 4362
      }
    },
    {
      "description": "C4 5,000 a month: the social-insurance base floors at 7,270 and no tax is due",
      "given": {
        "grossMonthly": 5000,
        "housingFundRate": 12,
        "children": 0,
        "elderlySupport": "none"
      },
      "expect": {
        "siBase": 7270,
        "pensionMonthly": 581.6,
        "medicalMonthly": 148.4,
        "unemploymentMonthly": 36.35,
        "housingFundMonthly": 600,
        "taxableAnnual": 0,
        "iitAnnual": 0
      }
    },
    {
      "description": "C5 housing fund at the 5% minimum",
      "given": {
        "grossMonthly": 20000,
        "housingFundRate": 5,
        "children": 0,
        "elderlySupport": "none"
      },
      "expect": {
        "housingFundMonthly": 1000,
        "contributionsMonthly": 3103
      }
    },
    {
      "description": "C6 sibling share of elderly support counts 1,500",
      "given": {
        "grossMonthly": 20000,
        "housingFundRate": 12,
        "children": 0,
        "elderlySupport": "shared"
      },
      "expect": {
        "specialAdditionalMonthly": 1500
      }
    },
    {
      "description": "C7 rent in Beijing plus degree study: 1,900 a month off, 7,796.40 tax",
      "given": {
        "grossMonthly": 20000,
        "housingFundRate": 12,
        "children": 0,
        "elderlySupport": "none",
        "housing": "rent",
        "continuingEducation": true
      },
      "expect": {
        "specialAdditionalMonthly": 1900,
        "taxableAnnual": 103164,
        "iitAnnual": 7796.4,
        "netAnnual": 178167.6
      }
    }
  ],
  "spec": {
    "id": "net-salary-china",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "grossMonthly": {
          "type": "number",
          "minimum": 0
        },
        "housingFundRate": {
          "type": "number",
          "minimum": 5,
          "maximum": 12
        },
        "children": {
          "type": "number",
          "minimum": 0,
          "maximum": 9
        },
        "elderlySupport": {
          "type": "string",
          "enum": [
            "none",
            "onlyChild",
            "shared"
          ]
        },
        "housing": {
          "type": "string",
          "enum": [
            "none",
            "rent",
            "loan"
          ]
        },
        "continuingEducation": {
          "type": "boolean"
        },
        "siBase": {
          "type": "number",
          "readOnly": true
        },
        "pensionMonthly": {
          "type": "number",
          "readOnly": true
        },
        "medicalMonthly": {
          "type": "number",
          "readOnly": true
        },
        "unemploymentMonthly": {
          "type": "number",
          "readOnly": true
        },
        "housingFundMonthly": {
          "type": "number",
          "readOnly": true
        },
        "contributionsMonthly": {
          "type": "number",
          "readOnly": true
        },
        "specialAdditionalMonthly": {
          "type": "number",
          "readOnly": true
        },
        "taxableAnnual": {
          "type": "number",
          "readOnly": true
        },
        "iitAnnual": {
          "type": "number",
          "readOnly": true
        },
        "netAnnual": {
          "type": "number",
          "readOnly": true
        },
        "netMonthly": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {
      "basicDeductionAnnual": 60000,
      "iitBand1": 36000,
      "iitBand2": 144000,
      "iitBand3": 300000,
      "iitBand4": 420000,
      "iitBand5": 660000,
      "iitBand6": 960000,
      "iitRate1": 0.03,
      "iitRate2": 0.1,
      "iitRate3": 0.2,
      "iitRate4": 0.25,
      "iitRate5": 0.3,
      "iitRate6": 0.35,
      "iitRate7": 0.45,
      "childDeductionMonthly": 2000,
      "elderlyOnlyChildMonthly": 3000,
      "elderlySharedMaxMonthly": 1500,
      "housingRentMonthly": 1500,
      "housingLoanMonthly": 1000,
      "continuingEducationMonthly": 400,
      "siBaseFloor": 7270,
      "siBaseCap": 36348,
      "pensionRate": 0.08,
      "medicalRate": 0.02,
      "medicalMutualAidMonthly": 3,
      "unemploymentRate": 0.005,
      "hfBaseFloor": 2540,
      "hfBaseCap": 36348,
      "hfRateMin": 0.05,
      "hfRateMax": 0.12
    },
    "library": {
      "layers": [
        {
          "id": "statutory",
          "define": "(\n  /* Shared statutory helpers — the canonical copy (docs/sandbox/d8-statutory-families.md §5.4).\n     DO NOT EDIT A SPEC'S INLINED COPY. Edit this file and run `npm run sync:helpers`; a vitest\n     assertion and a Java assertion both require every inlined copy to be byte-identical to this one.\n\n     Why inlined rather than referenced: the `library` section's `ref` form — a library shared\n     between models — is still proposed, gated on the model-references design (see\n     ../../../../docs/design/library/jsonata-library.md). Inlining keeps each spec self-contained,\n     which is what lets `#e=` embedding, `#share=` import and MCP forking work with no resolver.\n\n     TWO TRAPS, both of which fail SILENTLY and both of which bit during the debt-payoff build:\n\n       1. A library function sees ONLY its arguments. It cannot read the consuming document — not\n          through a bare field name, not through `$`, not through `$$`. Everything these helpers\n          need is passed in. (`$const` is late-bound and so would resolve, but relying on it would\n          couple a shared helper to one spec's constant names.)\n       2. ONE null member wrecks a whole aggregate, and the two engines disagree about how. The JS\n          reference implementation THROWS (\"Argument 1 of function sum must be an array of\n          numbers\"); the Java port can instead yield null for the entire aggregate. Neither gives a\n          partial total, and the null-yielding form is the dangerous one because it is silent. So\n          callers coerce with `$n()` below before aggregating, which makes the behaviour identical\n          in both engines — measured, not assumed: see helpers.test.ts.\n\n       3. A PATH STEP DIRECTLY ON A CALL RESULT RETURNS NOTHING in the Java engine. This matters for\n          every caller of $amortize, which is the one helper here returning an object:\n\n              $amortize(p, r, n, 0).months            -> empty in Java, 360 in JS.  WRONG\n              ($a := $amortize(p, r, n, 0); $a.months) -> 360 in both.               RIGHT\n\n          Bind the result to a variable, then step into it. The JS reference accepts both forms, so\n          this is invisible until the page is served by the real engine, and it fails as a blank\n          field rather than an error. Measured with a probe, not inferred — the field simply does\n          not appear. */\n\n  /* Number coercion with an explicit zero default. The guard against trap 2. */\n  $n := function($v) { $v = null or $not($exists($v)) ? 0 : $number($v) };\n\n  /* ISO date -> its year / month / day parts. String slicing rather than $fromMillis formatting:\n     these are statutory dates (\"2026-04-06\"), and a timezone-sensitive round-trip through millis\n     can shift the day, which silently moves a service anniversary across a band boundary. */\n  $isoY := function($d) { $number($substring($d, 0, 4)) };\n  $isoM := function($d) { $number($substring($d, 5, 2)) };\n  $isoD := function($d) { $number($substring($d, 8, 2)) };\n\n  /* Whole years of completed service between two ISO dates. Counts an anniversary as reached only\n     when the month-and-day has arrived, which is what \"completed years of service\" means in every\n     severance statute — not a 365.25-day division, whose drift crosses a 5-year band boundary in\n     the wrong direction roughly one year in four. */\n  $yearsBetween := function($from, $to) { (\n    $y := $isoY($to) - $isoY($from);\n    $beforeAnniversary := $isoM($to) < $isoM($from)\n      or ($isoM($to) = $isoM($from) and $isoD($to) < $isoD($from));\n    $beforeAnniversary ? $y - 1 : $y\n  ) };\n\n  /* Whole completed months between two ISO dates, same convention. */\n  $monthsBetween := function($from, $to) { (\n    $m := ($isoY($to) - $isoY($from)) * 12 + ($isoM($to) - $isoM($from));\n    $isoD($to) < $isoD($from) ? $m - 1 : $m\n  ) };\n\n  /* Inclusive count of days between two ISO dates — both endpoints counted, because a leave year\n     runs from its first day to its last and an employee present on both is present for both.\n     Pro-rata accrual is then $proRataDays(a, b) / $proRataDays(yearStart, yearEnd). */\n  $proRataDays := function($from, $to) {\n    ($toMillis($to) - $toMillis($from)) / 86400000 + 1\n  };\n\n  /* Progressive charge across bands. `$bands` is ordered lowest-first, each {\"upTo\": n, \"rate\": r};\n     the final band's `upTo` is omitted or null to mean \"no ceiling\". Each band's rate applies ONLY\n     to the slice of the amount inside it — the single most common error in a hand-written bracket\n     walk is applying the top rate to the whole amount. Returns 0 for a non-positive amount. */\n  $bandedCharge := function($amount, $bands) { (\n    $a := $n($amount);\n    $a <= 0 ? 0 : $reduce($bands, function($acc, $band) { (\n      $ceiling := $exists($band.upTo) and $band.upTo != null ? $band.upTo : $a;\n      $top := $ceiling < $a ? $ceiling : $a;\n      $slice := $top - $acc.floor;\n      {\n        \"floor\": $top > $acc.floor ? $top : $acc.floor,\n        \"charge\": $acc.charge + ($slice > 0 ? $slice * $n($band.rate) : 0)\n      }\n    ) }, {\"floor\": 0, \"charge\": 0}).charge\n  ) };\n\n  /* Clamp into [floor, cap]. Either bound may be omitted (null) to leave that side open — a benefit\n     with a cap and no floor is as common as one with both. */\n  $clampFloorCap := function($value, $floor, $cap) { (\n    $v := $n($value);\n    $withFloor := $exists($floor) and $floor != null and $v < $floor ? $floor : $v;\n    $exists($cap) and $cap != null and $withFloor > $cap ? $cap : $withFloor\n  ) };\n\n  /* Level annuity payment for a principal over `$months` at `$annualRatePct` nominal, compounded\n     monthly. Falls back to straight-line division at a zero rate, where the standard formula\n     divides by zero. */\n  $annuityPayment := function($principal, $annualRatePct, $months) { (\n    $p := $n($principal);\n    $m := $n($months);\n    $i := $n($annualRatePct) / 1200;\n    $m <= 0 ? 0 : ($i = 0 ? $p / $m : $p * $i * $power(1 + $i, $m) / ($power(1 + $i, $m) - 1))\n  ) };\n\n  /* Amortisation schedule: one row per month until the balance clears or `$months` is reached.\n     Returns {\"payment\", \"months\", \"totalInterest\", \"schedule\": [{month, interest, principal,\n     balance}]}. `$extra` is an optional monthly overpayment.\n\n     A real month-by-month fold rather than a closed form, because an overpayment changes every\n     later row — the same reason debt-payoff simulates. Bounded by `$months`, so it always\n     terminates. */\n  $amortize := function($principal, $annualRatePct, $months, $extra) { (\n    $i := $n($annualRatePct) / 1200;\n    $pay := $annuityPayment($principal, $annualRatePct, $months) + $n($extra);\n    $r := $reduce([1..$n($months)], function($acc, $month) {\n      $acc.balance <= 0 ? $acc : (\n        /* The running balance is kept UNROUNDED and only the emitted row is rounded. Rounding the\n           balance each month instead accumulates drift: at 200,000 over 360 months it left 2.83\n           still owing in the final row, which would break the \"final balance is zero\" invariant\n           (§7.3) and look to a reader like the schedule does not pay the loan off. Lenders compute\n           on the exact balance and adjust the last payment, which is what this does. */\n        $interest := $acc.balance * $i;\n        $due := $acc.balance + $interest < $pay ? $acc.balance + $interest : $pay;\n        $principalPart := $due - $interest;\n        $balance := $acc.balance - $principalPart;\n        {\n          \"balance\": $balance,\n          \"totalInterest\": $acc.totalInterest + $interest,\n          \"schedule\": $append($acc.schedule, [{\n            \"month\": $month,\n            \"interest\": $round($interest, 2),\n            \"principal\": $round($principalPart, 2),\n            \"balance\": $round($balance, 2)\n          }])\n        }\n      )\n    }, {\"balance\": $n($principal), \"totalInterest\": 0, \"schedule\": []});\n    {\n      \"payment\": $round($pay, 2),\n      \"months\": $count($r.schedule),\n      \"totalInterest\": $round($r.totalInterest, 2),\n      \"schedule\": [$r.schedule]\n    }\n  ) };\n\n  [\"n\", \"isoY\", \"isoM\", \"isoD\", \"yearsBetween\", \"monthsBetween\", \"proRataDays\",\n   \"bandedCharge\", \"clampFloorCap\", \"annuityPayment\", \"amortize\"]\n)\n"
        }
      ]
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'grossMonthly': 20000, 'housingFundRate': 12, 'children': 0, 'elderlySupport': 'none', 'housing': 'none', 'continuingEducation': false }"
      }
    ],
    "derivations": [
      {
        "path": "$.siBase",
        "expr": "($g := $n(grossMonthly); $g <= 0 ? 0 : $clampFloorCap($g, $const.siBaseFloor, $const.siBaseCap))"
      },
      {
        "path": "$.pensionMonthly",
        "expr": "$round(siBase * $const.pensionRate, 2)"
      },
      {
        "path": "$.medicalMonthly",
        "expr": "$round(siBase > 0 ? siBase * $const.medicalRate + $const.medicalMutualAidMonthly : 0, 2)"
      },
      {
        "path": "$.unemploymentMonthly",
        "expr": "$round(siBase * $const.unemploymentRate, 2)"
      },
      {
        "path": "$.housingFundMonthly",
        "expr": "($g := $n(grossMonthly); $b := $g <= 0 ? 0 : $clampFloorCap($g, $const.hfBaseFloor, $const.hfBaseCap); $floor($b * $clampFloorCap($n(housingFundRate) / 100, $const.hfRateMin, $const.hfRateMax) + 0.5))"
      },
      {
        "path": "$.contributionsMonthly",
        "expr": "$round(pensionMonthly + medicalMonthly + unemploymentMonthly + housingFundMonthly, 2)"
      },
      {
        "path": "$.specialAdditionalMonthly",
        "expr": "$floor($n(children)) * $const.childDeductionMonthly + (elderlySupport = 'onlyChild' ? $const.elderlyOnlyChildMonthly : (elderlySupport = 'shared' ? $const.elderlySharedMaxMonthly : 0)) + (housing = 'rent' ? $const.housingRentMonthly : (housing = 'loan' ? $const.housingLoanMonthly : 0)) + (continuingEducation ? $const.continuingEducationMonthly : 0)"
      },
      {
        "path": "$.taxableAnnual",
        "expr": "($v := $n(grossMonthly) * 12 - contributionsMonthly * 12 - $const.basicDeductionAnnual - specialAdditionalMonthly * 12; $round($v > 0 ? $v : 0, 2))"
      },
      {
        "path": "$.iitAnnual",
        "expr": "$round($bandedCharge(taxableAnnual, [{\"upTo\": $const.iitBand1, \"rate\": $const.iitRate1}, {\"upTo\": $const.iitBand2, \"rate\": $const.iitRate2}, {\"upTo\": $const.iitBand3, \"rate\": $const.iitRate3}, {\"upTo\": $const.iitBand4, \"rate\": $const.iitRate4}, {\"upTo\": $const.iitBand5, \"rate\": $const.iitRate5}, {\"upTo\": $const.iitBand6, \"rate\": $const.iitRate6}, {\"upTo\": null, \"rate\": $const.iitRate7}]), 2)"
      },
      {
        "path": "$.netAnnual",
        "expr": "$round($max([0, $n(grossMonthly) * 12 - contributionsMonthly * 12 - iitAnnual]), 2)"
      },
      {
        "path": "$.netMonthly",
        "expr": "$round(netAnnual / 12, 2)"
      }
    ],
    "constraints": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Take-home pay",
          "layout": "vertical",
          "components": [
            {
              "id": "gross",
              "type": "numericField",
              "label": "Gross monthly salary (CNY)",
              "bind": "$.grossMonthly",
              "helperText": "Your pre-tax monthly wage (税前工资), assumed the same every month."
            },
            {
              "id": "hfRate",
              "type": "numericField",
              "label": "Housing fund rate, % (5 to 12)",
              "bind": "$.housingFundRate",
              "helperText": "Your employer’s rate for both shares (住房公积金); 12% is the maximum."
            },
            {
              "id": "children",
              "type": "numericField",
              "label": "Children you claim for (education or under-3 care)",
              "bind": "$.children",
              "helperText": "2,000 a month each, assuming you take the whole deduction (not split 50/50)."
            },
            {
              "id": "elderly",
              "type": "selectField",
              "label": "Supporting a parent aged 60 or over",
              "bind": "$.elderlySupport",
              "options": [
                {
                  "value": "none",
                  "label": "No"
                },
                {
                  "value": "onlyChild",
                  "label": "Yes — I am an only child (3,000 a month)"
                },
                {
                  "value": "shared",
                  "label": "Yes — shared with siblings (my share, at most 1,500 a month)"
                }
              ]
            },
            {
              "id": "housing",
              "type": "selectField",
              "label": "Housing deduction",
              "bind": "$.housing",
              "options": [
                {
                  "value": "none",
                  "label": "None"
                },
                {
                  "value": "rent",
                  "label": "Renting in Beijing (1,500 a month)"
                },
                {
                  "value": "loan",
                  "label": "First-home loan interest (1,000 a month)"
                }
              ]
            },
            {
              "id": "contEd",
              "type": "checkboxField",
              "label": "Degree continuing education (400 a month)",
              "bind": "$.continuingEducation"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netM",
                  "type": "statTile",
                  "label": "Net / month",
                  "bind": "$.netMonthly",
                  "format": "currency",
                  "currency": "CNY"
                },
                {
                  "id": "netY",
                  "type": "statTile",
                  "label": "Net / year",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "CNY"
                }
              ]
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "How that is worked out",
              "items": [
                {
                  "label": "Contribution base (social insurance)",
                  "bind": "$.siBase",
                  "format": "currency",
                  "currency": "CNY"
                },
                {
                  "label": "Pension 8% / month",
                  "bind": "$.pensionMonthly",
                  "format": "currency",
                  "currency": "CNY"
                },
                {
                  "label": "Medical 2% + 3 / month",
                  "bind": "$.medicalMonthly",
                  "format": "currency",
                  "currency": "CNY"
                },
                {
                  "label": "Unemployment 0.5% / month",
                  "bind": "$.unemploymentMonthly",
                  "format": "currency",
                  "currency": "CNY"
                },
                {
                  "label": "Housing fund / month",
                  "bind": "$.housingFundMonthly",
                  "format": "currency",
                  "currency": "CNY"
                },
                {
                  "label": "Your contributions / month",
                  "bind": "$.contributionsMonthly",
                  "format": "currency",
                  "currency": "CNY"
                },
                {
                  "label": "Special additional deductions / month",
                  "bind": "$.specialAdditionalMonthly",
                  "format": "currency",
                  "currency": "CNY"
                },
                {
                  "label": "Taxable income for the year",
                  "bind": "$.taxableAnnual",
                  "format": "currency",
                  "currency": "CNY"
                },
                {
                  "label": "Individual income tax for the year",
                  "bind": "$.iitAnnual",
                  "format": "currency",
                  "currency": "CNY"
                },
                {
                  "label": "Net / year",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "CNY"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "Tax year 2026, Beijing. Income tax is 3% to 45% on the year’s pay less your own contributions, the 60,000 yuan basic deduction and the special additional deductions you pick, shown as the year’s total averaged per month. Bases use this salary (formally last year’s average wage), with the July 2026 limits applied to the whole year. Not modelled: serious illness, infant care, the 12,000 yuan personal pension. Estimate, not tax advice."
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "layers": 2,
              "items": [
                {
                  "label": "个人所得税法 (IIT Law 2018, 全文有效): art. 6 and Schedule 1",
                  "url": "https://fgk.chinatax.gov.cn/zcfgk/c100009/c5193028/content.html",
                  "date": "2026-10-31",
                  "covers": [
                    "basicDeductionAnnual",
                    "iitBand1",
                    "iitBand2",
                    "iitBand3",
                    "iitBand4",
                    "iitBand5",
                    "iitBand6",
                    "iitRate1",
                    "iitRate2",
                    "iitRate3",
                    "iitRate4",
                    "iitRate5",
                    "iitRate6",
                    "iitRate7"
                  ]
                },
                {
                  "label": "国发〔2023〕13号: child and elderly-parent deductions",
                  "url": "https://fgk.chinatax.gov.cn/zcfgk/c102440/c5213594/content.html",
                  "date": "2026-10-31",
                  "covers": [
                    "childDeductionMonthly",
                    "elderlyOnlyChildMonthly",
                    "elderlySharedMaxMonthly"
                  ]
                },
                {
                  "label": "国发〔2018〕41号 arts. 8, 14, 17: study, home loan, rent",
                  "url": "https://shanghai.chinatax.gov.cn/zcfw/zcfgk/grsds/201901/t443504.html",
                  "date": "2026-10-31",
                  "covers": [
                    "housingRentMonthly",
                    "housingLoanMonthly",
                    "continuingEducationMonthly"
                  ]
                },
                {
                  "label": "京人社发〔2026〕7号: base limits from July 2026",
                  "url": "https://rsj.beijing.gov.cn/xxgk/2024zcwj/202608/t20260821_4831461.html",
                  "date": "2026-10-31",
                  "covers": [
                    "siBaseFloor",
                    "siBaseCap"
                  ]
                },
                {
                  "label": "北京市基本养老保险规定 (Order 183), art. 12: pension rate",
                  "url": "https://www.beijing.gov.cn/gongkai/zfxxgk/zc/gz/202112/W020211216544449063523.pdf",
                  "date": "2026-10-31",
                  "covers": [
                    "pensionRate"
                  ]
                },
                {
                  "label": "北京市基本医疗保险规定 (Order 68), arts. 10, 38: medical rate and levy",
                  "url": "https://www.beijing.gov.cn/gongkai/zfxxgk/zc/gz/202112/W020211223644799785492.docx",
                  "date": "2026-10-31",
                  "covers": [
                    "medicalRate",
                    "medicalMutualAidMonthly"
                  ]
                },
                {
                  "label": "北京市失业保险规定 (Order 38), art. 7(3): unemployment rate",
                  "url": "https://www.beijing.gov.cn/gongkai/zfxxgk/zc/gz/202112/W020211218433628883182.docx",
                  "date": "2026-10-31",
                  "covers": [
                    "unemploymentRate"
                  ]
                },
                {
                  "label": "京房公积金管委会办〔2026〕6号: housing fund rates and bases",
                  "url": "https://gjj.beijing.gov.cn/web/zwgk61/2024zcwj/436433461/744103382/index.html",
                  "date": "2026-10-31",
                  "covers": [
                    "hfBaseFloor",
                    "hfBaseCap",
                    "hfRateMin",
                    "hfRateMax"
                  ]
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "C1 20,000 a month, 12% housing fund, no deductions — 10,076.40 tax for the year",
        "given": {
          "$.grossMonthly": 20000,
          "$.housingFundRate": 12,
          "$.children": 0,
          "$.elderlySupport": "none"
        },
        "expect": {
          "$.pensionMonthly": 1600,
          "$.medicalMonthly": 403,
          "$.unemploymentMonthly": 100,
          "$.housingFundMonthly": 2400,
          "$.contributionsMonthly": 4503,
          "$.taxableAnnual": 125964,
          "$.iitAnnual": 10076.4,
          "$.netAnnual": 175887.6,
          "$.netMonthly": 14657.3
        }
      },
      {
        "description": "C2 one child and an only child supporting a parent: 5,000 a month off",
        "given": {
          "$.grossMonthly": 20000,
          "$.housingFundRate": 12,
          "$.children": 1,
          "$.elderlySupport": "onlyChild"
        },
        "expect": {
          "$.specialAdditionalMonthly": 5000,
          "$.taxableAnnual": 65964,
          "$.iitAnnual": 4076.4,
          "$.netAnnual": 181887.6
        }
      },
      {
        "description": "C3 50,000 a month: both bases cap at 36,348, housing fund 4,362 as the notice’s table",
        "given": {
          "$.grossMonthly": 50000,
          "$.housingFundRate": 12,
          "$.children": 0,
          "$.elderlySupport": "none"
        },
        "expect": {
          "$.siBase": 36348,
          "$.pensionMonthly": 2907.84,
          "$.medicalMonthly": 729.96,
          "$.unemploymentMonthly": 181.74,
          "$.housingFundMonthly": 4362
        }
      },
      {
        "description": "C4 5,000 a month: the social-insurance base floors at 7,270 and no tax is due",
        "given": {
          "$.grossMonthly": 5000,
          "$.housingFundRate": 12,
          "$.children": 0,
          "$.elderlySupport": "none"
        },
        "expect": {
          "$.siBase": 7270,
          "$.pensionMonthly": 581.6,
          "$.medicalMonthly": 148.4,
          "$.unemploymentMonthly": 36.35,
          "$.housingFundMonthly": 600,
          "$.taxableAnnual": 0,
          "$.iitAnnual": 0
        }
      },
      {
        "description": "C5 housing fund at the 5% minimum",
        "given": {
          "$.grossMonthly": 20000,
          "$.housingFundRate": 5,
          "$.children": 0,
          "$.elderlySupport": "none"
        },
        "expect": {
          "$.housingFundMonthly": 1000,
          "$.contributionsMonthly": 3103
        }
      },
      {
        "description": "C6 sibling share of elderly support counts 1,500",
        "given": {
          "$.grossMonthly": 20000,
          "$.housingFundRate": 12,
          "$.children": 0,
          "$.elderlySupport": "shared"
        },
        "expect": {
          "$.specialAdditionalMonthly": 1500
        }
      },
      {
        "description": "C7 rent in Beijing plus degree study: 1,900 a month off, 7,796.40 tax",
        "given": {
          "$.grossMonthly": 20000,
          "$.housingFundRate": 12,
          "$.children": 0,
          "$.elderlySupport": "none",
          "$.housing": "rent",
          "$.continuingEducation": true
        },
        "expect": {
          "$.specialAdditionalMonthly": 1900,
          "$.taxableAnnual": 103164,
          "$.iitAnnual": 7796.4,
          "$.netAnnual": 178167.6
        }
      }
    ]
  }
}