Salary calculator (take-home pay + income tax)
Monthly gross, social insurance and fund, special additional deductions → this month net pay and a 12-month tax breakdown; separate taxation of the annual bonus included.
Input
生育保险已并入医疗、工伤个人不缴，故只有四项；比例填个人部分（养老常见 8%、公积金 5%~12%）。
大病医疗按年结算时扣除，不计入本页的逐月估算；住房租金与住房贷款利息按政策只能二选一，请只勾其一。
年终奖个税（单独计税）
单独计税政策目前执行到 2027-12-31；也可以选择在年度汇算时并入综合所得——年收入不高时，并入的结果可能更划算，两种方式算出来可以对比后选择。
到手工资怎么算：累计预扣法、五险一金与专项附加扣除
到手工资 = 应发工资 − 五险一金个人部分 − 个人所得税。五险一金按「基数 × 比例」从工资里代扣，比例各城市不同：个人常见为养老 8%、医疗约 2%、失业 0.2%~1%、公积金 5%~12%，生育与工伤个人不缴。基数也不等于工资——各地有上下限，入职时按上一年月平均工资核定，所以最准的口径是你工资条上的实际代扣金额，本页默认按应发工资做基数、比例给常见值，全部可以改。
个税不是「当月收入 × 税率」，而是累计预扣。自 2019 年新个税法起，单位按月预扣个税用的是累计预扣法：（累计收入 − 60000 元/年 − 累计五险一金个人部分 − 累计专项附加扣除）= 累计应纳税所得额，套 3%~45% 七级税率表和速算扣除数，再减掉以前月份已预缴的，就是本月该扣多少。所以月薪固定时，年初前几个月大多落在 3% 档，随着累计所得额变大，税率档逐级上跳——「越到后面扣得越多」是机制使然，全年总额不变，不是税率涨了。
专项附加扣除有七项，标准 2023-01-01 起提高过。子女教育与 3 岁以下婴幼儿照护各按 2000 元/月/孩（此前 1000）；赡养老人独生子女 3000 元/月、非独生子女与兄弟姐妹分摊且每人不超 1500（此前 2000）；住房贷款利息 1000 元/月、住房租金 800~1500 元/月（按城市档）、继续教育 400 元/月（职业资格当年 3600 元/年）。大病医疗在年度汇算时据实扣除（限额 8000 元/年），不参与逐月预扣，本页不把它算进每月结果。
年终奖目前（至 2027-12-31）可以单独计税。把全年一次性奖金除以 12，按商数找月度税率表（3%~45%），再对奖金全额计税，不扣 6 万免征额；也可以并入综合所得汇算。单独计税有个著名的「临界点陷阱」：比如 36000 元按 3% 交 1080 元，多 1 元变成 36001 元后跳进 10% 档要交 3390.10 元，到手反而少 2000 多元——本页在奖金落入这种区间时会直接提醒。收入结构不同的人哪种更划算不一样，两种方式都可以先算再选。
关于本页的数据。应发工资、五险一金、扣除项全部只在你的浏览器里做算术，页面不发起任何网络请求，也不写 localStorage、cookie 或网址参数，刷新即清空。工资属于敏感个人信息，这也是本页不做「云端计算」的原因；所有结果仅供参考，实际发薪与完税以单位代扣明细和税务机关为准。
FAQ
The page follows the tax authority's cumulative withholding method: cumulative income minus the 60,000 yearly basic deduction, minus cumulative employee social insurance and housing fund, minus cumulative special additional deductions = cumulative taxable income; apply the seven-bracket 3%-45% table and the quick deduction, then subtract tax already withheld in earlier months. Under the assumption of equal monthly gross, cumulative taxable income grows through the year and the bracket steps up level by level; the annual total matches the annual reconciliation basis.
That is the normal behaviour of the cumulative withholding method: as the year's cumulative taxable income keeps growing, the applicable bracket steps upward (3% to 10% to 20%...), so withholding in a second-half month is usually higher than in the first half. The annual total is unchanged - it is not that the tax rate rose.
By default the raised standards effective 2023-01-01: children's education 2,000/month per child; care under age three 2,000/month per infant; elderly support 3,000/month for an only child (non-only-children split, no more than 1,500 each); mortgage interest 1,000/month; rent 800-1,500/month depending on city; continuing education 400/month. Each can be edited to your actual amount; major medical is deducted at the annual reconciliation and is not part of this page's monthly estimate.
Under the current policy (in force until 2027-12-31), the annual one-off bonus may be taxed separately: divide by 12 to find the bracket on the monthly table (3%-45%), then tax the whole bonus with no 60,000 deduction; or it may be merged into comprehensive income for reconciliation - when annual income is not high, merging can work out cheaper. Compute both and then choose. The page also warns when your bonus lands in a threshold zone where one yuan more bonus means less money in hand.
No. Gross pay, social insurance and fund contributions and all deduction items only take part in computation inside your browser: the page makes no network requests, writes nothing to localStorage, cookies or URL parameters, and reloading clears it.