1, the payment base of housing provident fund and social security are also different. The proportion of units paying endowment insurance is generally 20%, and the proportion of individuals paying endowment insurance is generally 8%, of which the proportion of paying housing provident fund is generally 5%-12%;

2. The social security base refers to the social insurance payment base of employees in a social security year, which is determined according to the monthly average amount of all wage income of employees from June 1 to February 1 in the previous year. The upper limit of the payment base refers to the part where the wage income of employees exceeds 300% of the arithmetic average monthly wage of employees in provinces and cities in the previous year, and the lower limit of the payment base refers to the part where the wage income of employees is lower than 60% of the arithmetic average monthly wage of employees in provinces and cities in the previous year, and 60% of the arithmetic average monthly wage of employees in provinces and cities in the previous year is the payment base.

The minimum payment base of social insurance is not less than 60% of the average monthly salary of employees in the city last year (not less than 50% for employees of private enterprises, individual industrial and commercial households and non-local urban hukou employees, not less than 100% for private enterprise legal persons, shareholders and individual industrial and commercial households), and not more than 300% of the average monthly salary of employees in the city last year. In the same payment year, the payment base is fixed for one year and will not be changed halfway. From April to June every year, the employer shall declare the social insurance payment base of its employees in the new year according to the notice of the local social insurance agency.

Legal basis: Article 90 of People's Republic of China (PRC) Social Insurance Law.

If the social insurance premium collection agency arbitrarily changes the base and rate of social insurance premium payment, resulting in underpayment or overpayment of social insurance premium, the relevant administrative department shall order it to recover the social insurance premium that should be paid or refund the social insurance premium that should not be paid; The directly responsible person in charge and other directly responsible personnel shall be punished according to law.