What we usually call "public accumulation fund" is called "housing accumulation fund", which refers to the long-term housing savings paid by state organs, state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises, institutions, private non-enterprise units, social organizations and their employees. According to China's "Labor Law", "Labor Contract Law", "Social Insurance Law" and related laws and regulations, housing provident fund is a welfare treatment that employers must pay for workers. So how should the housing provident fund be calculated? Don't worry, the author has compiled the calculation method and related contents of the provident fund for everyone.

First, the calculation method

1, the monthly contribution of employee housing provident fund is the average monthly salary of the employee in the previous year multiplied by the contribution ratio of employee housing provident fund.

2. The monthly deposit amount of housing provident fund paid by the unit for employees is the average monthly salary of employees in the previous year multiplied by the proportion of housing provident fund paid by the unit.

Third, the deposit ratio.

The proportion of provident fund deposit is generally not less than 5% and not higher than 12%. The specific situation needs to be determined for different regions and units. It is recommended to consult the local social security department.

Fourth, the lawyer reminded

1, the housing provident fund management center shall set up a housing provident fund account in the entrusted bank.

2, the unit shall go to the housing provident fund management center for housing provident fund deposit registration, after the housing provident fund management center audit, to the entrusted bank to set up housing provident fund accounts for employees of the unit.

3. Each employee can only have one housing provident fund account. The housing provident fund management center shall establish a detailed account of employee housing provident fund to record the deposit and withdrawal of employee individual housing provident fund.

4. The housing provident fund paid by individual employees shall be withheld and remitted from their personal funds by their units every month.

5. The unit shall remit the housing provident fund paid by the unit and remitted for employees to the housing provident fund account within 5 days from the date of monthly payment of employees' wages, and the entrusted bank will include it in the employee housing provident fund account.

legal ground

Regulations on the administration of housing provident fund

Article 16 The monthly deposit amount of employee housing provident fund shall be the average monthly salary of the employee in the previous year multiplied by the deposit ratio of employee housing provident fund.

The monthly deposit amount of housing provident fund paid by the unit for employees is the average monthly salary of employees in the previous year multiplied by the proportion of housing provident fund paid by the unit.

Seventeenth new employees began to pay the housing provident fund from the second month of work, and the monthly deposit amount was the employee's own salary multiplied by the employee's housing provident fund deposit ratio.

The newly transferred employees of the unit shall pay the housing provident fund from the date when the transferred employees pay their wages, and the monthly deposit amount shall be the employee's monthly salary multiplied by the employee's housing provident fund deposit ratio.

Eighteenth employees and units housing provident fund deposit ratio shall not be less than 5% of the average monthly salary of employees in the previous year; Conditional cities can appropriately increase the deposit ratio. The specific deposit ratio shall be drawn up by the Housing Provident Fund Management Committee and submitted to the people's governments of provinces, autonomous regions and municipalities directly under the Central Government for approval after being audited by the people's governments at the corresponding levels.

Article 19 The housing accumulation fund paid by individual employees shall be withheld and remitted from their wages by their units.

The unit shall remit the housing provident fund paid by the unit and remitted for the employees to the housing provident fund account within 5 days from the date of monthly payment of employees' wages, and the entrusted bank shall include it in the employee housing provident fund account.

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