legal analysis: housing provident fund: according to the actual situation of enterprises, choose the proportion of housing provident fund payment. But in principle, the maximum payment shall not exceed 1% of the average wage of employees. The employer shall pay the housing provident fund at 12% of the salary. Units and individuals are 12% of wages.

Legal basis: Article 24 of the Regulations on the Management of Housing Provident Fund, employees can withdraw the balance of their housing provident fund accounts under any of the following circumstances:

(1) purchasing, constructing, renovating or overhauling their own houses;

(2) retired;

(3) completely losing the ability to work and terminating the labor relationship with the unit;

(4) leaving the country to settle down;

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

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