The housing accumulation fund is calculated at 5%- 12% of the average monthly salary. The contribution ratio of employees and unit housing provident fund in cities with districts (mainly prefecture-level cities) is not less than 5% of the average monthly salary of employees in the previous year, and in principle it is not higher than 12% (the total contribution ratio is 10% to 24%). The monthly payment base of urban individual industrial and commercial households and freelancers is calculated in principle according to the average monthly tax income of depositors 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. "Regulations on the Management of Housing Provident Fund" Article 17 Newly-employed employees shall start to pay housing provident fund from the second month of employment, and the monthly payment amount shall be the employee's own salary multiplied by the employee's housing provident fund payment 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.