Legal analysis: the deposit base is the average monthly salary of the employee himself in the previous year. In the second month of the new employee's work, my monthly salary is the deposit base; The employees newly transferred to the unit shall pay their wages from the date of transfer to the unit, with their monthly salary as the deposit base. In the annual adjustment, the average monthly salary of employees in the previous year is based on the deposit base, and the wages of employees are calculated according to the provisions of the National Bureau of Statistics. The upper limit of the contribution ratio of Zhuhai provident fund and the monthly contribution ratio of units and employees' housing provident fund is 12%, and the lower limit is 5%. Provident fund deposit consists of two parts: employee individual provident fund deposit and employee unit provident fund deposit, which belongs to individual employees. Provident fund deposit, the monthly deposit amount of individual provident fund deposit is the average monthly salary of employees in the previous year multiplied by the proportion of employee provident fund deposit; The monthly deposit amount of the provident fund paid by the unit for the employees is the average monthly salary of the employees in the previous year multiplied by the deposit ratio of the unit provident fund.

Legal basis: Regulations on the Management of Housing Provident Fund

Fifteenth units to hire employees, should be within 30 days from the date of employment to the housing provident fund management center for deposit registration, and for the establishment or transfer of employee housing provident fund accounts. Where a unit terminates the labor relationship with its employees, it shall, within 30 days from the date of termination of the labor relationship, go to the housing provident fund management center for change registration, and go through the formalities of transferring or sealing the employee housing provident fund account.

Article 16 The monthly deposit amount of employee housing provident fund shall be the average monthly salary of the employee in the previous year multiplied by the deposit ratio of employee housing provident fund. The monthly deposit amount of housing provident fund paid by the unit for employees is the average monthly salary of employees in the previous year multiplied by the proportion of housing provident fund paid by the unit.

Article 19 The housing accumulation fund paid by individual employees shall be withheld and remitted from their wages by their units. The unit shall remit the housing provident fund paid by the unit and remitted for the employees to the housing provident fund account within 5 days from the date of monthly payment of employees' wages, and the entrusted bank shall include it in the employee housing provident fund account.

Twentieth units shall pay the housing provident fund in full and on time, and shall not pay it overdue or underpaid. Units with real difficulties in depositing housing provident fund can reduce the proportion of deposit or defer payment after discussion and adoption by the workers' congress or trade union of the unit, and after examination by the housing provident fund management center and approval by the housing provident fund management committee; After the economic benefits of the unit improve, the deposit ratio will be increased or the overdue payment will be postponed.