The individual deposit base of provident fund is to calculate the deposit amount of housing provident fund according to the deposit base. The individual contribution base of the provident fund is the average monthly salary of employees in the previous year, that is, the total salary of the previous year divided by 12. According to the deposit base, the deposit amount of housing provident fund is calculated, and the deposit base of employee housing provident fund is the average monthly salary of employees in the previous year. The monthly deposit amount of employee housing provident fund is 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.

According to the relevant regulations, the total wages refer to the total labor remuneration paid directly by each unit to all employees of the unit within a certain period of time, which consists of hourly wages, piece-rate wages, bonuses, overtime wages, wages paid under special circumstances, allowances and subsidies. The total labor remuneration includes:

1, total wages of employees on the job;

2. Living expenses of ex-employees;

3. Labor remuneration for hiring and retaining retirees;

4, foreign and Hong Kong, Macao and Taiwan personnel labor remuneration and employment of other employees.

legal ground

"Regulations on the Management of Housing Provident Fund" Article 24 If an employee is under any of the following circumstances, he can withdraw the storage balance in the employee's housing provident fund account:

(a) the purchase, construction, renovation and overhaul of owner-occupied housing;

(2) retirement;

(three) completely lose the ability to work, and terminate the labor relationship with the unit;

(4) Having left the country to settle down;

(5) Repaying the principal and interest of the house purchase loan;

(six) the rent exceeds the prescribed proportion of family wage income.

In accordance with the provisions of items (2), (3) and (4) of the preceding paragraph, the employee housing provident fund account shall be cancelled at the same time. If an employee dies or is declared dead, the employee's heirs and legatees may withdraw the storage balance in the employee's housing provident fund account; If there is no heir or legatee, the storage balance in the employee housing provident fund account shall be included in the value-added income of the housing provident fund.