Legal subjectivity:

It is illegal for a company not to pay the provident fund. According to the Regulations on the Management of Housing Provident Fund, the company should pay the provident fund to its employees every month, set up an enterprise provident fund account, and register the provident fund legally. If the unit does not pay the provident fund, it needs to bear the corresponding illegal responsibility. Legal objectivity:

Article 13 of the Regulations on the Management of Housing Provident Fund, the housing provident fund management center shall set up a special account for housing provident fund in the entrusted bank. The unit shall register the housing provident fund deposit with the housing provident fund management center, and go through the formalities for the establishment of the housing provident fund account for the employees of the unit. 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.