The payment base of housing provident fund is calculated according to the total wages of employees in December of last year;

1. The calculation caliber of total wages is based on the Provisions on the Composition of Total Wages issued by the National Bureau of Statistics (No.1 Document of Control Word [199]), including hourly wages, piece-rate wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances. The base of payment for new employees or newly transferred employees in the current year is the total wages of the employees themselves in the first month.

2. The contribution ratio of employees and unit housing provident fund shall not be less than 5% of the average monthly salary of employees in the previous year; Conditional cities can appropriately increase the deposit ratio. The specific deposit ratio shall be drawn up by the Housing Provident Fund Management Committee, and shall be submitted to the people's governments of provinces, autonomous regions and municipalities directly under the Central Government for approval after being audited by the people's governments at the corresponding levels. The monthly deposit base of urban individual industrial and commercial households and freelancers' housing provident fund is calculated in principle according to the average monthly tax income of the depositor in the previous year;

third,? Units do not apply for housing provident fund deposit registration or do not apply for the establishment of housing provident fund accounts for employees of this unit, and the housing provident fund management center shall order it to be handled within a time limit; If it is not handled within the time limit, it will be fined between 1, yuan and 5, yuan.

Extended information:

Deposit year

July 1st of each year to June 3th of the following year is a provident fund deposit year.

deposit method

1. Direct deposit of transfer cheque and cash (Cash Delivery Book must be filled in)

2. Remittance by bank

3. Collection by entrusted bank

4. Withdrawal of housing fund

Deposit regulations

Beijing has specified the specific conditions for enterprises to apply for reducing the deposit ratio of provident fund or delaying payment. For enterprises with difficulties in production and operation, if there is no workers' congress or trade union through discussion, with the consent of more than two-thirds of all employees, they can apply for reducing the proportion of housing provident fund deposit or applying for holdover within 1%-4%.

According to the regulations of Shanghai, enterprises with difficulties in production and operation that meet the prescribed conditions may apply for reducing the deposit ratio of housing provident fund or delaying the payment of housing provident fund. Enterprises can apply to reduce the deposit ratio to less than 5%. Enterprises applying for reducing the deposit ratio or holdover of housing provident fund shall be discussed and approved by the workers' congress or trade union of the unit and apply to the municipal provident fund management center.

according to the regulations of Tianjin, after discussion and approval by the workers' congress or the workers' congress (trade union), enterprises with difficulties in production and operation can apply for reducing the deposit ratio, and the reduction ratio will be adjusted from the current 5% of each unit and employee to 1% of each unit and employee, and at the same time, the requirement of "loss in the previous year" for applying for reducing the proportion will be cancelled.

according to the regulations of Nanjing, if an enterprise has real difficulties in deposit, it may reduce the deposit ratio or postpone the payment after discussion and approval by the workers' congress or trade union of the enterprise and review by the Nanjing Housing Provident Fund Management Center (sub-center). After the economic benefits of the enterprise improve, it may increase the deposit ratio or resume the deposit and repay the deferred payment. The minimum deposit ratio shall not be less than 5%. ?

Reference: Baidu Encyclopedia: Deposit of Provident Fund.