Legal analysis: the cap of the provident fund means that the deposit ratio of the cap of the provident fund is 20% of the average monthly salary of the previous year, but the minimum can not be lower than 5% of the average monthly salary of the previous year. Unless it is really difficult for the unit to pay the housing provident fund in full, it can apply to the housing provident fund management center for temporary payment.

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.