First, the scope of the object is different.

The establishment scope of housing provident fund is basically all employees of all units, and retired employees are not established; Housing subsidies are paid to employees who have no housing and whose housing area does not meet the housing subsidy area standard corresponding to their ranks, including retired employees, and are part of all employees (meeting certain conditions).

Second, the composition is different.

Housing accumulation fund consists of two parts: individual withholding of employees and unit subsidy; Housing subsidy is a unilateral subsidy given by the unit to employees, and it is not necessary for employees to withhold it from their wages.

1. In some cases, housing accumulation fund is equivalent to housing subsidy. When enterprises and institutions implement monetization of housing distribution, they can take the form of establishing supplementary housing provident fund or directly issuing housing subsidies. Therefore, when the unit adopts the form of establishing supplementary housing provident fund to monetize, the new housing provident fund department based on the original housing provident fund contribution of employees is essentially housing subsidy.

2 units used to subsidize employees' housing provident fund and housing subsidies, the same source of funds. These two sources of funds are based on the transfer of the original housing fund of the unit, and it is not enough for the department to distinguish the different nature of the unit from the financial budget or cost.

3. The management and use of housing provident fund and housing subsidy funds are basically the same. At present, it is necessary to open an employee housing subsidy account in the housing fund management center system, which is stored in the housing provident fund special account and used for special purposes, and is accounted for separately from the housing provident fund. The two are basically the same in the specific fund management mode and use direction.

4. Housing accumulation fund and housing subsidy are the same in tax preference. The two funds of employees are exempt from personal income tax.

5. The ownership of housing accumulation fund and housing subsidy is the same. The housing accumulation fund and housing subsidy in the employee's personal account are owned by the employee.

6. For the old employees in government institutions (including enterprises and institutions that refer to the monetization model of government housing allocation) who have no housing or fail to meet the standards, the amount of housing subsidies is related to when employees establish housing provident fund. Old employees refer to employees who joined the work before the end of 1998 (including employees who retired before the end of 1998). The housing subsidy for elderly workers without housing in government agencies and institutions consists of one-time subsidy and monthly subsidy, in which the calculation formula of one-time subsidy is: one-time subsidy = (1average monthly salary of workers in 998 * monthly housing subsidy coefficient in 0999)+(1length of service subsidy in 999 * length of service before the establishment of housing provident fund system * housing subsidy area standard); Old employees whose housing is not up to standard receive differential subsidies. The calculation formula of differential subsidy amount is: differential subsidy amount =( 1999 annual benchmark subsidy amount+1999 annual seniority subsidy amount * employee's length of service before establishing housing accumulation fund) * differential area. Therefore, it can be seen from the formula that the establishment time of the housing accumulation fund for old employees (except those who meet the housing standards) is related to the amount of housing subsidies they receive, whether they have no housing or their housing is not up to standard, although this influence may not be great.

7. Under the current new housing distribution system, the way for workers to solve housing problems is mainly to use funds including housing provident fund, housing subsidies, wages and savings, and to solve them through the support of housing loans. That is, under the new housing distribution system, housing accumulation fund and housing subsidy are two important sources of funds for workers to solve housing problems.

8. Housing subsidy refers to the subsidy given by the state to solve the housing problem of employees, and the original housing and purchase funds of the unit are converted into housing subsidies. This is divided into several times, such as monthly or one-time payment to employees, and then employees go to the housing market to solve the housing problem by buying or renting. According to the national regulations, if the employees who have not enjoyed the national welfare housing allocation policy, or the housing allocation that has enjoyed the national welfare does not meet the specified area standard, the unit shall provide certain subsidy standards in accordance with the provisions of the state or local government, and make a one-time housing subsidy according to the monthly special account of the housing provident fund management center where the employees are located.

9. Housing accumulation fund is a long-term housing payment paid by state organs, state-owned enterprises and urban collective enterprises for employees. Housing provident fund is basically established for all employees of all units, and it is not established for those who leave or retire. Housing subsidies are paid to employees who have no housing in all units and whose housing area does not meet the corresponding housing area standards, including retired employees, which are part of all employees who meet certain conditions.

3. The housing accumulation fund consists of two parts: employees' personal wages and unit subsidies, so employees also need to pay part of it. However, housing subsidies are given to employees by the unit and are not deducted from employees' personal wages. Housing subsidy is to solve the housing problem of employees, while housing accumulation fund is to solve the housing problem of employees after retirement or loss of work ability.

3. What is the connection between housing subsidy and housing accumulation fund?

1. In some cases, housing accumulation fund is equivalent to housing subsidy. When enterprises and institutions implement monetization of housing distribution, they can take the form of establishing supplementary housing provident fund or directly issuing housing subsidies. Therefore, when the unit adopts the form of establishing supplementary housing provident fund to monetize, the new housing provident fund department based on the original housing provident fund contribution of employees is essentially housing subsidy.

2 units used to subsidize employees' housing provident fund and housing subsidies, the same source of funds. These two sources of funds are based on the transfer of the original housing fund of the unit, and it is not enough for the department to distinguish the different nature of the unit from the financial budget or cost.

3. The management and use of housing provident fund and housing subsidy funds are basically the same. At present, it is necessary to open an employee housing subsidy account in the housing fund management center system, which is stored in the housing provident fund special account and used for special purposes, and is accounted for separately from the housing provident fund. The two are basically the same in the specific fund management mode and use direction.

4. Housing accumulation fund and housing subsidy are the same in tax preference. The two funds of employees are exempt from personal income tax.

5. The ownership of housing accumulation fund and housing subsidy is the same. The housing accumulation fund and housing subsidy in the employee's personal account are owned by the employee.

6. For the old employees in government institutions (including enterprises and institutions that refer to the monetization model of government housing allocation) who have no housing or fail to meet the standards, the amount of housing subsidies is related to when employees establish housing provident fund. Old employees refer to employees who joined the work before the end of 1998 (including employees who retired before the end of 1998). The housing subsidy for elderly workers without housing in government agencies and institutions consists of one-time subsidy and monthly subsidy, in which the calculation formula of one-time subsidy is: one-time subsidy = (1average monthly salary of workers in 998 * monthly housing subsidy coefficient in 0999)+(1length of service subsidy in 999 * length of service before the establishment of housing provident fund system * housing subsidy area standard); Old employees whose housing is not up to standard receive differential subsidies. The calculation formula of differential subsidy amount is: differential subsidy amount =( 1999 annual benchmark subsidy amount+1999 annual seniority subsidy amount * employee's length of service before establishing housing accumulation fund) * differential area. Therefore, it can be seen from the formula that the establishment time of the housing accumulation fund for old employees (except those who meet the housing standards) is related to the amount of housing subsidies they receive, whether they have no housing or their housing is not up to standard, although this influence may not be great.

7. Under the current new housing distribution system, the way for workers to solve housing problems is mainly to use funds including housing provident fund, housing subsidies, wages and savings, and to solve them through the support of housing loans. That is, under the new housing distribution system, housing accumulation fund and housing subsidy are two important sources of funds for workers to solve housing problems.

Legal basis:

Regulations on the administration of housing provident fund

Article 5 The housing accumulation fund shall be used for the purchase, construction, renovation and overhaul of self-occupied housing by employees, and no unit or individual may use it for other purposes.

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.