Legal analysis: 1. Scope of adjustment State agencies, state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises, public institutions, private non-enterprise units, social groups, etc. (hereinafter collectively referred to as units) and their employees.
On-the-job employees of the unit refer to various types of personnel who are paid by the unit, as well as those who have jobs but are not working due to study, illness, injury, maternity leave (within six months) and other reasons, and are still paid by the unit.
This includes on-the-job employees who have signed a labor contract with the unit or who have formed a de facto labor relationship as determined by the labor and social security department. It does not include those who have left the unit and still retain the labor relationship.
2. Adjustment content 1. The monthly salary base for housing provident fund deposits is determined based on the employee’s average monthly salary income (total salary) in 2019.
The specific caliber shall be implemented in accordance with the current regulations of the National Bureau of Statistics on the composition of total wages.
2. The minimum monthly salary base for each unit and employee shall not be lower than the minimum monthly salary standard announced by the Nantong Municipal Human Resources and Social Security Bureau; the maximum shall not exceed the urban non-private unit employees in urban areas in 2019 announced by the Nantong Municipal Bureau of Statistics
Three times the average monthly salary, the upper limit of the monthly salary base in our city in 2020 is 25,000 yuan.
3. The housing provident fund payment ratio is 5%-12% for both the unit and the employee. The payment unit can independently determine the payment ratio within the range of 5%-12%.
4. For new employees who started working after December 1, 1998, the housing subsidy (14% part) paid by the unit on a monthly basis is still managed and used with reference to the housing provident fund.
Legal basis: Article 5 of the "Housing Provident Fund Management Regulations" The housing provident fund shall be used for the purchase, construction, renovation and overhaul of self-occupied housing by employees, and no unit or individual may misappropriate it for other purposes.
Article 16 The monthly payment and deposit amount of the employee housing provident fund is the employee's average monthly salary in the previous year multiplied by the employee housing provident fund payment and deposit ratio.
The monthly payment and deposit amount of the housing provident fund paid by the unit for its employees is the employee's average monthly salary in the previous year multiplied by the unit's housing provident fund payment and deposit ratio.
Article 24 If an employee has any of the following circumstances, he or she may withdraw the balance in the employee housing provident fund account: (1) Purchasing, constructing, renovating, or overhauling a self-occupied house; (2) Retiring or retiring; (3)
Completely losing the ability to work and terminating the labor relationship with the employer; (4) Leaving the country to settle down; (5) Repaying the principal and interest of the house purchase loan; (6) The rent exceeding the prescribed proportion of family wage income.
In accordance with the provisions of items (2), (3) and (4) of the preceding paragraph, when the employee housing provident fund is withdrawn, the employee housing provident fund account shall be canceled at the same time.
If an employee dies or is declared dead, the employee's heirs or legatees can withdraw the balance in the employee's housing provident fund account; if there is no heir or legatee, the balance in the employee's housing provident fund account will be included in the appreciation income of the housing provident fund.