Legal analysis: 1. The contribution ratio of employees and units to the housing provident fund shall not be less than 5% of the employees' average monthly salary in the previous year; in cities with conditions, the contribution ratio can be appropriately increased.

2. The specific contribution ratio shall be formulated by the Housing Provident Fund Management Committee, and shall be submitted to the people's government of the province, autonomous region, or municipality directly under the Central Government for approval after review by the people's government at the same level.

3. In principle, the monthly payment base for housing provident funds for urban individual industrial and commercial households and freelancers is calculated based on the depositor’s average monthly tax income in the previous year.

Legal basis: "Housing Provident Fund Management Regulations" Article 18 In cities where the contribution ratio of employees and units to the housing provident fund must not be less than 5% of the employees' average monthly salary in the previous year, the contribution ratio can be appropriately increased.