First, the unit to pay provident fund standards
1, unit 12%, individual 9%, and the maximum contribution ratio of unit and employee housing provident fund shall not exceed12%;
2, the deposit unit according to their own production and operation, appropriate to reduce the proportion of housing provident fund deposit by stages, but the minimum deposit ratio shall not be less than 5%.
The social insurance fund shall determine the source of funds according to the types of insurance and gradually implement social pooling. Employers and workers must participate in social insurance and pay social insurance premiums according to law.
The minimum standard of housing provident fund is 5% of the average monthly salary of employees in the previous year. The payment standard of housing provident fund shall be formulated 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 examination at the corresponding level. The proportion of employees and units paying housing provident fund shall not be less than 5% of the average monthly salary of employees in the previous year.
As we all know, housing provident fund is a very important welfare for employees, and it is a housing savings paid by enterprises and employees in proportion. In different cities, the payment standard of housing provident fund is not exactly the same. According to the Regulations on Provident Fund Management, the contribution ratio of enterprises and individuals is between 5%- 12%. Generally speaking, units and individuals pay the same standard, that is, units pay 10% and individuals also pay 10%.
Two, about how to determine the individual payment base, divided into four situations.
1 and employees who have been employed for more than one year are determined according to the average monthly salary income of the previous year 12, and calculated according to the income before tax, including salary, performance, year-end bonus, allowance, overtime pay and other remuneration income. , and divided by 12, the unit declares the social security payment base according to the average.
2. For employees who have worked for less than one year, the total salary is divided by the actual working months. For example, the total salary for four months is 24,350 yuan, and they have been employed for four months in the last year, so the payment base for the second year is 24,350 ÷ 4 = 6087. 5 yuan
3. For new employees who have worked for one month, the payment base shall be declared according to the salary income of the first month;
4. If the employee's salary is less than the full moon, the payment base is generally negotiated by the individual and the unit, and calculated according to the salary income of the whole month or the actual income of the month.
The base of individual contributions is relatively high, and the contributions of endowment insurance, employee medical insurance and provident fund are usually relatively high. In the future, the amount of money paid into the medical insurance card and the accumulation of provident fund accounts will be more and faster, and social security contributions also need attention for newcomers.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Regulations on the Management of Housing Provident Fund
Article 19 The housing accumulation fund paid by individual employees shall be withheld and remitted from their wages by their units.
The unit shall remit the housing provident fund paid by the unit and remitted for the employees to the housing provident fund account within 5 days from the date of monthly payment of employees' wages, and the entrusted bank shall include it in the employee housing provident fund account.
Twentieth units shall pay the housing provident fund in full and on time, and shall not pay it overdue or underpaid.
Units with real difficulties in depositing housing provident fund can reduce the proportion of deposit or defer payment after discussion and adoption by the workers' congress or trade union of the unit, and after examination by the housing provident fund management center and approval by the housing provident fund management committee; After the economic benefits of the unit improve, the deposit ratio will be increased or the overdue payment will be postponed.