Legal analysis:

The housing accumulation fund base of public institutions is calculated according to the monthly salary of employees; The calculation formula for the provident fund is generally the average monthly salary multiplied by the contribution ratio of the housing provident fund, so that it can actually be regarded as the base that should be paid. Generally, units and individuals each bear half. The base of housing provident fund in public institutions is calculated according to my actual monthly salary, and the monthly contribution amount of provident fund = my average monthly salary in the previous year multiplied by the contribution ratio of housing provident fund

Legal basis:

Regulations on the Administration of Housing Provident Fund

Article 16 The monthly contribution amount of employee housing provident fund is the average monthly salary of employee in the previous year multiplied by the contribution ratio of employee housing provident fund.

the monthly deposit amount of the housing provident fund paid by the unit for employees is the average monthly salary of the employees in the previous year multiplied by the proportion of the housing provident fund paid by the unit.

article 17 new employees will pay the housing provident fund from the second month of their employment, and the monthly payment amount is the employee's salary multiplied by the employee's housing provident fund payment ratio.

the newly transferred employees in the unit shall pay the housing provident fund from the date when the transferred employees pay their wages, and the monthly payment amount shall be the employee's own monthly salary multiplied by the employee's housing provident fund payment ratio.

Article 18 The contribution ratio of employees and unit housing provident fund shall not be less than 5% of the average monthly salary of employees in the previous year; Conditional cities can appropriately increase the deposit ratio. The specific deposit ratio shall be drawn up by the Housing Provident Fund Management Committee, and shall be submitted to the people's governments of provinces, autonomous regions and municipalities directly under the Central Government for approval after being audited by the people's governments at the corresponding levels.

Article 19 The housing accumulation fund paid by individual employees shall be withheld and remitted from their wages by the unit where they work.

the unit shall remit the housing provident fund paid by the unit and remitted for employees to the housing provident fund account within 5 days from the date of monthly payment of employees' wages, and the entrusted bank shall account for the housing provident fund account of employees.

article 21 the housing provident fund shall bear interest at the interest rate stipulated by the state from the date it is deposited in the employee housing provident fund account.

Article 23 The housing accumulation fund paid by the unit for the employees shall be paid in accordance with the following provisions:

(1) The organ shall pay it in the budget;

(2) after the revenue and expenditure of public institutions are verified by the financial department, they shall be included in the budget or expenses;

(3) The enterprise shall be charged in the cost.