first of all, it is possible to correct the error in reporting the base of the provident fund and refund the declared provident fund. Secondly, it is necessary to report the error of the provident fund base and correct the tax refund offline. The materials for handling the agency are as follows: if you want to adjust, you need to issue a salary table for the wrong month, as well as a statement of the situation, a base adjustment table, and an overpayment refund table. These forms can be downloaded from the housing provident fund management center and the download center in the service guide.

if the base of the provident fund is under-reported, it is to make a monthly payment for employees. If the payment base of the provident fund is reported to be high, you need to apply to the provident fund management center for correction of wrong payment.

supplementary materials:

(1) the book of remittance and payment of provident fund in triplicate

(2) the list of supplementary payment of housing provident fund in triplicate.

(3) Transfer cheque

Go to CCB where the company opens an account to make up the payment.

Legal basis:

Article 64 of the Social Insurance Law of the People's Republic of China

Social insurance funds include basic old-age insurance funds, basic medical insurance funds, work injury insurance funds, unemployment insurance funds and maternity insurance funds. In addition to the basic medical insurance fund and maternity insurance fund combined to establish accounts and accounting, other social insurance funds are established separately according to social insurance types and accounted for separately. Social insurance funds implement a unified national accounting system.

Social insurance funds are earmarked for special purposes, and no organization or individual may occupy or misappropriate them.

The basic old-age insurance fund will gradually be co-ordinated nationwide, and other social insurance funds will gradually be co-ordinated at the provincial level. The specific time and steps will be stipulated by the State Council.

Regulations on Housing Provident Fund Management

Article 13

The housing provident fund management center shall set up a special account for housing provident fund in the entrusted bank.

the unit shall go to the housing provident fund management center to register the housing provident fund deposit, and after being audited by the housing provident fund management center, go to the entrusted bank to go through the formalities of setting up housing provident fund accounts for its employees. Each employee can only have one housing provident fund account.

the housing provident fund management center shall establish a detailed account of employees' housing provident fund to record the deposit and withdrawal of employees' individual housing provident fund.