according to the information of the inquiry law map network, the minimum proportion of housing provident fund is 5% of the average salary of the previous year, and the payment base shall not be lower than the local minimum wage level. In principle, it is not higher than 12% (the total contribution ratio is 1% to 24%). If the monthly salary of an employee is 1, yuan, the monthly contribution of the housing provident fund is 5 yuan. Housing accumulation fund refers to the long-term housing savings paid by state organs and institutions, state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and institutions, private non-enterprise units, social organizations and their employees. Housing provident fund is only established in cities and towns, and the housing provident fund system is not established in rural areas.