Legal analysis: 1. The monthly salary base paid is determined based on the employee’s average monthly salary income (total salary) in 2012.
According to the National Bureau of Statistics Tongzhizi (1990) No. 1 document, the total wages of employees are composed of six parts: hourly wages, piece wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances.
2. The minimum monthly salary base of employees in each depositing unit shall not be lower than the minimum monthly salary standard announced by the Nantong Municipal Labor and Social Security Bureau; the maximum shall not exceed three times the average monthly salary of employees in the urban area in 2012 announced by the Nantong Municipal Bureau of Statistics.
3. The housing provident fund payment ratio for units (including self-financing institutions under enterprise management) is still 8-12% for units and employees. If the payment ratio does not reach 8% each, it should be adjusted to 8%.
If the upper limit is not reached within the range of 8-12%, it can continue to be raised to 12%.
4. For new employees who started working after December 1, 1998, the housing subsidy paid by the unit on a monthly basis shall refer to the housing provident fund payment base. The payment ratio can be determined within the range of 12%-14%. The housing subsidy shall refer to the housing provident fund payment base.
Provident funds are managed and used.
5. The adjusted monthly housing provident fund and housing subsidy deposit amounts of the unit and employees should be rounded to the nearest yuan.
6. For units that have not yet paid housing provident funds and housing subsidies for some of their employees, the unit can also go through the remittance payment procedures for these employees when making adjustments.
Legal basis: "Housing Provident Fund Management Regulations" Article 4 The management of housing provident funds follows the principles of decision-making by the housing provident fund management committee, operation of the housing provident fund management center, storage in special bank accounts, and financial supervision.