Legal analysis: the proportion of deposit is determined by the company itself, and two data should be determined for the deposit of provident fund. One is the deposit base (generally refers to the basic salary), and the other is the deposit proportion (a percentage, the highest is 12%, the lowest is generally 5%, and the unit is progressive with 1%). The deposit ratio is divided into unit ratio and individual ratio. The proportion of companies is uniformly stipulated by the whole unit, and the proportion of individuals is generally the same as that of companies, but individuals can also apply for a higher proportion, but not lower than that of companies. The monthly deposit of housing provident fund consists of two parts: the monthly deposit of employee housing provident fund and the monthly deposit of unit housing provident fund. Among them, the monthly deposit amount of employee housing provident fund is the average monthly salary of employees multiplied by the deposit ratio of employee housing provident fund, and the monthly deposit amount of employee housing provident fund is the average monthly salary of employees multiplied by the deposit ratio of unit housing provident fund. Among them, the deposit base refers to the average monthly salary of employees in the previous year. That is, the total salary of the previous year from 65438+1 October1to 65438+February 3 1 is divided by 12. The deposit base of housing provident fund is approved once every housing provident fund year (1 year from July to June 30th this year). When calculating the wage base of housing provident fund deposit, according to the provisions of the Notice on Issues Concerning the Extraction of the Wage Base of Employees' Housing Provident Fund (Jing Caijing No.2 [200 1]1227), the following items are deducted from the total wages: (1) the wage base of housing provident fund extracted by administrative institutions, Calculated according to the total wages of employees in the previous year after deducting the following items: a. (2) The salary base of housing provident fund accrued by enterprise units is calculated according to the total wages of employees in the previous year after deducting the following items: a. Rent subsidies issued after April a2000, communication tools subsidies issued by the unit to employees according to the housing subsidy policy. According to the regulations of the National Bureau of Statistics, the total wages include 1 hour wages, piecework wages, bonuses and allowances, and subsidized overtime wages paid under special circumstances.

Legal basis: Regulations of People's Republic of China (PRC) Municipality on the Administration of Housing Provident Fund.

Article 3 The housing accumulation fund paid by individual employees and the housing accumulation fund paid by the unit where employees work for employees belong to individual employees.

Article 4 The management of housing provident fund shall follow the principles of decision-making by the housing provident fund management committee, operation of the housing provident fund management center, special account storage and financial supervision.

Article 5 The housing accumulation fund shall be used for the purchase, construction, renovation and overhaul of self-occupied housing by employees, and no unit or individual may use it for other purposes.

Article 6 The deposit and loan interest rate of housing provident fund shall be proposed by the People's Bank of China, and submitted to the State Council for approval after consulting the construction administrative department of the State Council.

Seventh the State Council municipal construction administrative departments in conjunction with the the State Council municipal finance department, the people's Bank of China to develop housing provident fund policy, and supervise the implementation. The construction administrative departments of the people's governments of provinces and autonomous regions shall, jointly with the financial departments at the same level and the branches of the People's Bank of China, be responsible for supervising the implementation of the regulations and policies on housing provident fund management within their respective administrative areas.