The public housing provident fund is generally based on the company's choice of payment base, and the maximum is 12% of the salary. For example, the monthly salary is 10,000 yuan, then the company pays 10,000*12%=1,200 yuan, and the individual pays 10,000*12%=1,200 yuan. You

The monthly income of provident fund card is 2,400 yuan. The minimum payment base is 5% of salary, that is, 10,000 * 5%. The company and individual each contribute 500 yuan.

The tax bureau does not impose requirements on the company's payment base, as long as it is within the limit, it can be the highest or the lowest.

Calculation method of provident fund: 1. The monthly payment amount of housing provident fund = the employee’s average monthly salary in the previous year multiplied by the employee’s housing provident fund contribution ratio (calculated to yuan, rounded up to the nearest dollar) + the employee’s monthly average salary in the previous year

The average salary is multiplied by the unit's housing provident fund contribution ratio (calculated to yuan, and the amount below yuan is rounded off).

2. If the monthly deposit amount calculated according to the above formula is within the prescribed upper and lower limits, it will be determined based on the actual situation. If it exceeds the upper limit or is less than the lower limit, it can only be calculated according to the upper limit or lower limit.

The housing provident fund refers to the long-term housing savings deposited by state agencies, state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises, institutions, private non-enterprise units, social groups and their employees.

The housing provident fund is a system established by the State Council in the form of legislation in the "Regulations". It is a mandatory measure and a regulation that must be implemented by the above-mentioned units and their employees.

The housing provident fund consists of two parts. One is the part deducted from the salary income of the individual in a prescribed proportion every month; the other is the part contributed by the unit to the individual employee in a prescribed proportion every month. Both parts belong to the individual employee.

The housing provident fund is exclusively used for employee housing consumption and cannot be used for other purposes.

Legal Basis Article 16 of the "Housing Provident Fund Management Regulations" The monthly payment and deposit amount of employees' housing provident fund is the employee's average monthly salary in the previous year multiplied by the employee housing provident fund contribution 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 17 of the "Regulations on the Administration of Housing Provident Funds" New employees who join the workforce will begin to contribute to the housing provident fund from the second month of employment. The monthly deposit amount is the employee's monthly salary multiplied by the employee housing provident fund contribution ratio.

Newly transferred employees from the unit shall contribute to the housing provident fund from the date the unit pays their wages. The monthly payment amount shall be the employee's monthly salary multiplied by the employee's housing provident fund contribution ratio.

Article 18 of the "Housing Provident Fund Management Regulations" stipulates that the contribution ratio of employees and units to the housing provident fund shall not be less than 5% of the employees' average monthly salary in the previous year; in cities with conditions, the contribution ratio may be appropriately increased.

The specific payment ratio shall be formulated by the Housing Provident Fund Management Committee, and shall be submitted to the people's government of the province, autonomous region, or municipality directly under the Central Government for approval after review by the people's government at the same level.