1, unit deposit ratio adjustment. The lower limit of the deposit ratio of housing provident fund for units and employees is 5%, and the upper limit is 12%. Units can choose the appropriate deposit ratio according to their actual situation within the prescribed lower and upper limits of the deposit ratio;
2. Adjustment of the deposit ratio of flexible employees. Flexible employees can adjust the deposit ratio of housing provident fund according to the voluntary deposit agreement, and the adjusted deposit ratio is not less than 10% and not more than 24%;
3. Reduce the deposit ratio or postpone payment. Units with real difficulties in depositing housing provident fund may apply for reducing the deposit ratio (below 5%) or holdover according to the relevant municipal policies and regulations, and then increase the deposit ratio or repay the holdover housing provident fund after the unit benefits improve.
Minimum provident fund contribution base
1, according to the contribution ratio of 7% of employees and 7% of units, the minimum monthly contribution of housing provident fund is 282 yuan;
2, urban individual industrial and commercial households and their employees, freelancers housing provident fund monthly deposit amount with reference to this standard;
3. Some employees of the unit who implement the remuneration system such as contracting and royalty can be paid according to the monthly deposit determined by the unit and the employees after being examined and approved by the Municipal Provident Fund Management Center, but it shall not be lower than the lower limit level of the monthly deposit of the housing provident fund in that year.
Upper limit of housing provident fund deposit
1, and the upper limit of monthly deposit of housing provident fund is 2494 yuan;
2, urban individual industrial and commercial households and their employees, freelancers housing provident fund monthly deposit limit of 4276 yuan;
3. The upper limit of the monthly contribution of supplementary housing provident fund is 1% to 5% respectively.
Legal basis: Article 13 of the Regulations on the Administration of Housing Provident Fund.
The housing provident fund management center shall set up a housing provident fund account 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 housing provident fund accounts 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 employee housing provident fund to record the deposit and withdrawal of employee individual housing provident fund.