If the provident fund is cut off, it can be returned. The amount of housing provident fund paid by the unit can be determined in different ways according to the actual situation: 1. Units that have never paid the housing provident fund shall, in principle, repay the housing provident fund owed to employees from the month when the Regulations (Order No.262 of the State Council) are issued (1April 1999); 2. If the unit does not provide employees' wages or employees have objections to the wages provided, the management center can calculate the average wages of employees in the previous year according to the wages approved by the local labor department and the judicial department or the wages announced by the municipal statistics department; 3 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; 4. 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; 5. The monthly deposit base of urban individual industrial and commercial households and freelancers' housing provident fund is calculated in principle according to the average monthly tax revenue of the depositor in the previous year.

Legal objectivity:

"Regulations on the Administration of Housing Provident Fund" Article 16 The monthly deposit amount of employee housing provident fund is 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.