According to the requirements of the Notice of the Finance Department of the Municipal Education Bureau on Doing a Good Job in the Distribution of Housing Subsidies to Schools (Units) Directly under the Municipal Education Bureau in 2008, relevant matters are hereby notified as follows:
1, in 2008, the housing subsidy was paid to the old employees of the unit who had purchased houses (except houses with housing reform policies) (note: old employees refer to employees who had no houses before 1998130 and whose housing area was not up to standard+165438).
2. Applicants for housing subsidies should carefully fill in the "Nanjing Workers' Housing Situation Form" and the "Nanjing Workers' Housing Subsidy Application Form" (in quadruplicate, the form can be downloaded from the relevant webpage of Education Information Network (website: /zfbt/)), and sign their opinions and affix their official seals as required.
Before June 65438+1October 10, please submit the completed Nanjing Employee Housing Situation Form (hereinafter referred to as the Situation Form) and the Nanjing Employee Housing Subsidy Application Form (length of service) to Wang Bo for review, and submit the following materials:
(1) Personal and spouse's household registration book and ID card (original and photocopy);
(2) the title certificate or lease of the existing house (original and photocopy);
(3) Retirement certificate (original and photocopy);
(4) Professional and technical post or title certificate (original and copy);
5] On-the-job employees who purchase houses also need to provide the house sales contract or contract registered by Nanjing Real Estate Market Management Office and relevant tax payment vouchers (original and photocopy);
(6) Other information deemed necessary.
4. The unit will review and verify the amount of housing subsidy according to the Table, the Application Form for Nanjing Workers' Housing (Length of Service) Subsidy and related materials, and publicize the information such as the length of service of employees, the distribution of housing in kind, the area of subsidies enjoyed and the amount of subsidies for more than 10 days; If there is no objection at the expiration of the publicity period, the unit shall fill in the Approval Form for Housing Subsidies for Employees in Nanjing and the List of Housing Subsidies for Employees in Nanjing, sign and seal them as required, and report them to the Municipal Education Bureau and the Municipal Housing Reform Office for review.
654381mid-October+065438+early February, those who do not meet the application conditions or have incomplete information will be returned to the unit for processing;
65438+In late February, the Municipal Education Bureau applied to the Municipal Finance Bureau for special funds for housing subsidies according to the list of personnel audited by the Municipal Housing Reform Office and the application amount;
Before the end of June 2009, 5438+0, the Municipal Education Bureau allocated special financial funds to our unit, and our unit, together with its own share, distributed housing subsidies to applicants.
For details, please consult the Wang Bo office or visit the website of Education Information Network (website: /zfbt/).
September 2008
Attachment: payment standard, housing area determination method, and staff rank determination method.
Payment standard: Housing subsidy consists of housing subsidy and seniority subsidy (hereinafter referred to as housing subsidy). Houseless households among the old workers will be given housing subsidies in full according to the prescribed area standards; If the housing area is not up to standard, the housing subsidy shall be calculated according to the difference between the specified area standard and the original housing area when purchasing a house.
(1) The amount of house purchase subsidy is the product of the amount of subsidy per square meter of construction area and the area of house purchase subsidy. The housing subsidy area is calculated according to the difference between the employee housing area standard and the area of public housing (including public houses, poverty-stricken houses, resettlement houses, fund-raising houses and resettlement houses) rented or purchased in the name of either spouse. The current standards for cadres and workers are:
General cadres, junior professional and technical personnel (assistant level, officer level), senior workers and employees below 75 square meters.
Department-level cadres, intermediate professional and technical personnel and technicians are 90 square meters.
Division-level cadres and senior professional and technical personnel (Gao Zheng and deputy senior) 1 10 square meter.
The subsidy standard per square meter of construction area is implemented according to the standards published by the municipal government at that time, and it is now 720 yuan/square meter. In case of standard adjustment, the adjustment measures shall be implemented in accordance with the relevant provisions of the municipal government at that time.
(2) The length of service allowance is the product of length of service allowance (now 8. 16 yuan/year/square meter), length of service and housing allowance area per square meter of construction area of employees' families every year. Length of service refers to the length of service of employees before1June 30, 992.
(3) The relevant calculation formula of housing area is as follows:
(1) Housing subsidy = housing subsidy+seniority subsidy.
② Housing subsidy = subsidy standard × [housing area standard-the area of public housing (including public houses, resettlement houses, fund-raising houses and resettlement houses) rented or purchased in the name of either spouse]
(3) seniority allowance = 8. 16 yuan/(annual square meter) ×× [housing area standard-public housing rented or purchased in the name of either spouse (including the area of public housing, poor housing, demolition and resettlement housing, fund-raising housing and resettlement housing managed by the housing management department and the unit)]
How to identify the housing area;
(a) public housing rented or purchased in the name of either spouse (including public housing managed by the housing management department and managed by the unit, housing for the needy, resettlement housing, fund-raising housing and resettlement housing) is counted as the housing area of both parties.
(2) If employees agree to rent or buy public housing allocated to them by their children, the housing area of employees and couples will still be determined, not included in the housing area of their children; If the housing area exceeds the standard, it shall be counted as the housing area of its children (as stipulated in document No. General Office of the Municipal Party Committee and General Office of the Municipal Government [2002] No.82, except those that do not meet the transfer conditions).
(3) Public housing purchased by employees before divorce, no matter who owns it after divorce or whether they remarry, is still counted as the housing area of divorced parties. The public housing obtained after remarriage is combined with the public housing (including purchased public houses) obtained before remarriage.
(4) Before June 65438+February 3, 20021,if the public housing is changed with the consent of the property right unit, the housing area shall be calculated based on the changed housing; Unauthorized exchange of housing, the original housing before the exchange to calculate its housing area.
5] Units that build houses for retired workers to return to their original places shall be counted as their housing area; If resettlement subsidies are given, the resettlement subsidies shall be deducted from the housing subsidies.
(6) Military cadres who changed jobs before1999 (inclusive) are included in their housing area. After withdrawing from military housing or buying military housing at affordable housing prices, if the housing is still not up to standard, the differential subsidy will be implemented.
(7) The house area shall be subject to the records of the house ownership certificate. If the house ownership certificate is not obtained, the area determined by the institution with the qualification of house surveying and mapping shall prevail, or it shall be calculated by multiplying the used area by the coefficient, in which the coefficient of high-rise residence is1.5; Multi-storey apartment1.4; Non-complete housing1.3; Bungalow 1. 1. If other houses in the same building and apartment have been registered and issued, they can be calculated according to the housing area registered and issued.
How to determine the level of employees:
The rank of staff and workers shall be subject to the rank at the time of applying for housing subsidies; Retired workers shall be subject to the rank at the time of retirement; If the rank is adjusted, the adjusted rank shall prevail; Personnel with professional and technical qualifications are determined by the unit according to their professional and technical positions, and the housing area standard corresponding to the professional and technical personnel above the subtropical high is reported to the Municipal Education Bureau for approval (this correspondence does not involve the rank of cadres); If the current rank of demobilized military cadres is inconsistent with its rank in the army, the higher vocational rank shall prevail.
Notice of Nanjing Municipality on Issues Concerning the Payment of Housing Subsidies for Employees
Ning Cai zong [1998] No.968
District People's governments, municipal ministries, commissions, offices and bureaus, and relevant municipal units:
In order to further deepen the housing system reform in our city, vigorously develop housing construction, cultivate the housing industry into a new economic growth point, and promote the sustained, rapid and healthy development of the national economy, according to the spirit of the Notice of the Municipal Government on Printing and Distributing the Implementation Plan for Further Deepening the Housing System Reform in Nanjing (Ning (1998) No.278), the relevant issues concerning the housing subsidies for employees in our city are hereby notified as follows:
First, the principle of housing subsidies
(a) adhere to the principles of openness, fairness and rationality, and promote the effective and steady implementation of the new housing system.
(two) adhere to the principle of reasonable burden of the state, units and individuals, under the condition of not increasing the burden of all parties, realize the transformation of housing distribution from physical distribution to monetary distribution, and establish a new housing construction and distribution system.
(three) adhere to the principle of combining mechanism transformation with the transformation of existing housing funds, and concentrate the funds on housing construction, operation and consumption and use them reasonably.
Second, the object and standard of housing subsidies
(a) housing subsidies are paid to full-time employees and retirees of state organs, social organizations, enterprises and institutions that have no housing within the scope of ten districts of this Municipality and whose housing area does not meet the prescribed area standards.
(two) the standard of housing subsidies is determined according to the average price of affordable housing in our city, the wages of employees, the control standard of housing area and the employee calculate length approved by the relevant departments of the city. Housing subsidies are calculated and distributed by the unit where the husband and wife work according to the area of housing subsidies that employees should enjoy.
1. The employee housing subsidy is the product of the subsidy per square meter of construction area and the employee housing subsidy area. The municipal government will announce the subsidy standard per square meter of construction area in due course. 1998 subsidy per square meter of construction area 6 10 yuan.
2. Housing subsidy area refers to the housing subsidy area standard corresponding to the post (professional title) and level of employees (see table 1). Workers without housing receive housing subsidies in full according to the specified area standard. Employees whose housing area does not meet the prescribed standards shall be subsidized according to the difference between the prescribed housing area standard and the current housing area when purchasing a house.
3. Conditional units can grant seniority subsidies to employees who purchase houses. The length of service allowance for employees is calculated and determined by the product of the price per square meter of construction area of employees' families, the annual length of service allowance rate (0.6%), the length of service before 1992 and the housing allowance area. The municipal government will announce the price standard for workers' families in due course. 1998 The price per square meter of construction area is 1 180 yuan.
Iii. Ways and procedures of housing subsidies.
(a) housing subsidies to take a one-time payment and monthly payment in two ways:
1. One-time subsidy. Employees who have no housing before June 30 and whose housing does not meet the specified area standard, 1998 165438, will be given housing subsidies and seniority subsidies when buying a house.
(1) All employees who have worked for more than 25 years (including 25 years) will be paid in full;
(2) Employees who have worked for less than 25 years purchase houses, and the subsidies for the remaining years are borrowed according to the actual working years, and the employees sign loan agreements with their units, which will be deducted year by year in the future working years;
(3) If the employee who purchased the house has worked for less than 25 years and transferred or resigned, the loan balance will be returned to the reduction unit in one lump sum by himself or the new unit when the employee leaves. Housing subsidy funds from the financial allocation, the funds should also be turned over to the financial sector.
Housing subsidy funds are directly allocated by the financial department to the selling unit according to the employee purchase agreement and individual payment voucher when the employee purchases the house.
2. Pay monthly subsidies: 1998 12 1 The employees who join the work will be paid monthly housing subsidies. The amount of subsidy is the product of the employee's monthly salary (the base is the same as the provident fund deposit base) and the housing subsidy rate, and the municipal government will announce the housing subsidy rate in due course. The housing subsidy rate in 1998 is 16% (excluding provident fund, no additional rent subsidy will be issued). If the average monthly salary is lower than that of 280 yuan, it shall be calculated in 280 yuan; If the average monthly salary exceeds 1.500 yuan, it will still be calculated as 1.500 yuan. If the average monthly salary of a foreign-funded enterprise exceeds 2,000 yuan, it shall be calculated as 2,000 yuan. The monthly housing subsidy will enter the individual account of housing subsidy opened by individuals in the housing fund management center, and will be managed and used according to the principle of provident fund management.
(2) Procedures for granting housing subsidies
1. Procedures for granting one-time subsidies:
(1) Employees who have a house purchase plan apply to the unit and fill in the Application Form for Housing Subsidy for Employees in Nanjing.
(2) The unit shall fill in the Approval Form for Housing Subsidies for Employees in Nanjing and sign the opinion and report it to the competent department. The competent department shall sign the opinions and report to the Municipal Housing Reform Office for examination and approval, and then report to the finance department at the same level for examination and approval.
(3) If the employees choose to purchase houses by themselves according to the approval documents, they shall provide legal and effective purchase agreements to the financial department. After the financial department approves the subsidy amount, the subsidy will be directly transferred to the account of the electricity sales unit.
(4) Due to the limited sources of funds for housing subsidies, the total amount of housing subsidies will be controlled in the near future, that is, at the beginning of each year, the competent department will declare the number of applicants for housing subsidies and the amount of subsidies to the financial department. After the financial department studies and puts forward opinions and reports them to the municipal government for approval, it will issue housing subsidy control indicators to various departments, and all departments will handle them according to the prescribed procedures within the control indicators.
2. Implement the monthly subsidy payment procedure:
(1) All departments and units shall apply to the Municipal Housing Reform Office according to the newly allocated personnel in that year, and fill in the Approval Form for Opening an Account for Employee Housing Subsidy in Nanjing and the Inventory of Employee Housing Subsidy Deposit in Nanjing.
Organs and institutions shall go through the examination and approval procedures for opening an account according to the administrative affiliation, that is, municipal and above units, district-level and below units shall go through the examination and approval procedures with the Municipal (District) Finance Bureau on the basis of the salary change approval form approved by the personnel department of the city (District).
The enterprise unit shall be reported to the superior competent department for examination and approval, and after the bank accepts it, a copy of the "Remittance and Payment of Provident Fund and Housing Subsidies (Supplement) Sheet" shall be submitted to the labor department for the record according to the management authority of the wage plan.
After the examination and approval of the above-mentioned relevant government departments, all units shall go to the bank outlets to handle the account opening and deposit procedures with the relevant information approval form submitted to the Municipal Housing Fund Management Center.
(2) The monthly employee housing subsidy is adjusted year by year with the change of employee housing subsidy base and housing subsidy rate.
Four, the monthly payment of housing subsidies margin method
1998 12 1 After that, the unit that issues housing subsidies shall handle the account opening and payment procedures according to regulations every month. Please refer to Ning (1998) No.22 "Opinions on Handling Issues Related to Employee Housing Subsidy" for specific operation methods.
Housing subsidies for employees in five or five counties may be formulated by themselves with reference to the spirit of this notice.
Housing accumulation fund 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. Housing subsidy is a subsidy given by the state to solve the housing problem of employees, that is, the funds originally used by the unit for building and purchasing houses are converted into housing subsidies, which are distributed to employees by stages (such as monthly) or at one time, and then employees go to the housing market to solve their own housing problems through purchase or lease.
The difference between housing provident fund and housing subsidy is mainly manifested in the following two aspects:
(1) The object ranges are different. The establishment scope of housing provident fund is basically all employees of all units, and retired employees are not established; Housing subsidies are paid to employees who have no housing and whose housing area does not meet the housing subsidy area standard corresponding to their ranks, including retired employees, and are part of all employees (meeting certain conditions).
(2) Different components. Housing accumulation fund consists of two parts: individual withholding of employees and unit subsidy; Housing subsidy is a unilateral subsidy given by the unit to employees, and it is not necessary for employees to withhold it from their wages.
The connection between housing provident fund and housing subsidies is mainly manifested in the following aspects:
(1) In some cases, housing accumulation fund is equivalent to housing subsidy. When enterprises and institutions implement monetization of housing distribution, they can take the form of establishing supplementary housing provident fund or directly issuing housing subsidies. Therefore, when the unit adopts the form of establishing supplementary housing provident fund to monetize, the new housing provident fund department based on the original housing provident fund contribution of employees is essentially housing subsidy.
(2) The housing accumulation fund and housing subsidy used by the unit to subsidize employees have the same source of funds. These two sources of funds are based on the transfer of the original housing fund of the unit, and it is not enough for the department to distinguish the different nature of the unit from the financial budget or cost.
(3) The management and use of housing provident fund and housing subsidy funds are basically the same. At present, it is necessary to open an employee housing subsidy account in the housing fund management center system, which is stored in the housing provident fund special account and used for special purposes, and is accounted for separately from the housing provident fund. The two are basically the same in the specific fund management mode and use direction.
(4) Housing accumulation fund and housing subsidy are the same in tax preference. The two funds of employees are exempt from personal income tax.
(5) The ownership of housing accumulation fund and housing subsidy is the same. The housing accumulation fund and housing subsidy in the employee's personal account are owned by the employee.
(6) For the old employees in government agencies and institutions (including enterprises and institutions that refer to the monetization model of government housing allocation) who have no housing or fail to meet the standards, the amount of housing subsidies is related to when employees establish housing provident fund. Old employees refer to employees who joined the work before the end of 1998 (including employees who retired before the end of 1998). The housing subsidy for elderly workers without housing in government agencies and institutions consists of one-time subsidy and monthly subsidy, in which the calculation formula of one-time subsidy is: one-time subsidy = (1average monthly salary of workers in 998 * monthly housing subsidy coefficient in 0999)+(1length of service subsidy in 999 * length of service before the establishment of housing provident fund system * housing subsidy area standard); Old employees whose housing is not up to standard receive differential subsidies. The calculation formula of differential subsidy amount is: differential subsidy amount = (1999 annual benchmark subsidy amount+1999 annual seniority subsidy amount * employee's length of service before establishing housing accumulation fund) * differential area. Therefore, it can be seen from the formula that the establishment time of the housing accumulation fund for old employees (except those who meet the housing standards) is related to the amount of housing subsidies they receive, whether they have no housing or their housing is not up to standard, although this influence may not be great.
(7) Under the current new housing distribution system, the way for workers to solve housing problems is mainly to use funds including housing provident fund, housing subsidies, wages and savings, and to solve them through the support of housing loans. That is, under the new housing distribution system, housing accumulation fund and housing subsidy are two important sources of funds for workers to solve housing problems.
Because it is related to buying a house, the above news is for reference only.