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, and the maximum shall not exceed 12%.

Take Tianjin Housing Provident Fund as an example: enterprises can independently determine the contribution ratio between 5% and 12%. However, under special circumstances, enterprises with difficulties in production and operation may apply for reducing the deposit ratio to not less than 1% for the unit and 1% for the employees.

except for enterprises, the contribution ratio of other units is still 11% for units and 11% for employees. The unit may, according to its own situation, pay the housing provident fund in the proportion of 12% for each unit and employee.

how to calculate the upper limit of deposit?

the monthly salary base for housing provident fund deposit shall not be higher than 3 times the average monthly salary of employees in the previous year published by the statistics department of the city where the employees work.

legal analysis: the contribution ratio of housing provident fund is 5% to 12%, that is to say, it can not be lower than 5% or higher than 2%. For the old employees who have worked for one year, the base of the contribution of provident fund is the average monthly salary of the employees themselves in the previous year. The new employees begin to pay from the second month, and the base of payment is the employee's monthly salary for that month. How much employees pay, the unit needs to pay in the same proportion, and the sum of the amount paid by the unit and the individual is the total amount of employees' provident fund.