In principle, the deposit ratio of housing provident fund shall be paid by the business department with losses in the previous year according to the minimum ratio (5%) stipulated by the company, and the deposit ratio of the business department with profits in the previous year shall not exceed the maximum limit (7%) stipulated by the company. If the local government has mandatory provisions on the payment ratio, the business department shall report to the headquarters and the Human Resources Department for approval before implementing the new payment ratio.