Legal analysis: unit 12%, individual 9%, and the maximum contribution ratio of unit and employee housing provident fund shall not exceed12%; Each deposit unit may, according to its own production and operation, appropriately reduce the proportion of housing provident fund deposit in stages.
Legal basis: According to Article 18 of the Regulations on the Management of Housing Provident Fund, the deposit ratio shall not be less than 5% of the average monthly salary of employees in the previous year; Conditional urban 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.
Second, the proportion of housing provident fund payment?
State-owned enterprises in Tianjin paid 12% of last year's salary for individuals and units respectively. Supplementary provident fund is 10% of the unit's salary in the previous year, and individuals don't have to pay it! Every July, the provident fund is adjusted according to last year's monthly salary! Supplementary provident fund is also adjusted accordingly! Supplementary provident fund countries do not require units to pay compulsory! The provident fund must be resolutely implemented by the unit and must be paid!
3. What is the contribution ratio of the provident fund?
The monthly deposit amount of industrial housing provident fund is the average monthly salary of employees in the previous year multiplied by the deposit ratio of employee housing provident fund. The monthly deposit amount of housing provident fund paid by the unit for employees is the average monthly salary of employees in the previous year multiplied by the proportion of housing provident fund paid by the unit. 1, the minimum deposit ratio of units and employees is not less than 5%, and in principle it is not higher than 12% (the total deposit ratio is 10% to 24%), and the specific standards are determined by local governments according to the actual situation. The housing provident fund has only a minimum deposit ratio, and it is not capped. However, the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Individual Income Tax Policies for Basic Endowment Insurance, Basic Medical Insurance, Unemployment Insurance and Housing Provident Fund (Caishui [2006] 10) stipulates that the housing provident fund actually paid by units and individuals is allowed to be deducted from the personal taxable income within the range of the average monthly salary of employees in the previous year 12%. The part of the housing provident fund paid by units and individuals that exceeds the above-mentioned prescribed proportion shall be incorporated into the income from personal current wages and salaries, and personal income tax shall be levied. 2. The part paid by the unit for the individual or the part paid by the individual exceeds 12% shall be included in the income of the individual's wages and salaries, and the individual income tax shall be paid according to the regulations. For example, at present, the contribution ratio of ordinary provident fund in Shanghai is 7% of the total wages paid by employees and enterprises, and if there is supplementary provident fund, the proportion is 8% of the total wages. When the two items are added together, the maximum amount of one-way deposit is 15%. If the part within 12% is tax-free, then the part exceeding 3% needs to pay personal income tax.
4. What is the contribution ratio of the provident fund?
Provident fund payment base: 60%-300% (40%-300% in some places) of the average monthly salary of employees in the province where the insured is located is the payment base, and it is paid monthly. Ministry of Housing and Urban-Rural Development: The deposit ratio of housing provident fund shall not be higher than 12%.
Proportion of provident fund payment:
The basic deposit ratio of housing provident fund is: unit 12% and individual 9%.
Deposit method
1. Transfer cheque and direct cash deposit (cash delivery book must be filled in).
2. Remittance by bank
3. Entrusted bank collection method
4. Withdraw housing funds
Regulations on the administration of housing provident fund
According to the Decision of the State Council Municipality on Abolishing and Amending Some Administrative Regulations on March 24th, 20 19, the Regulations on the Management of Housing Provident Fund was revised.
Specifically including:
The second paragraph of Article 13 is amended as: "The unit shall register the deposit of housing provident fund with the housing provident fund management center, and go through the formalities for the establishment of housing provident fund accounts for employees. Each employee can only have one housing provident fund account. "
Article 14 is amended as: "A newly established unit shall, within 30 days from the date of establishment, register the deposit of housing provident fund with the housing provident fund management center, and go through the formalities for the establishment of housing provident fund accounts for employees within 20 days from the date of registration.
"In the event of merger, division, cancellation, dissolution or bankruptcy of a unit, the original unit or liquidation organization shall go through the formalities of change or cancellation of registration at the housing provident fund management center within 30 days from the date of the above-mentioned situation, and handle the formalities of transfer or sealing of housing provident fund accounts for employees of the unit within 20 days from the date of completing the change or cancellation of registration."
Article 15 is amended as: "Where a unit employs employees, it shall go through the deposit registration at the housing provident fund management center within 30 days from the date of employment, and go through the formalities for the establishment or transfer of employee housing provident fund accounts.
"If a unit terminates the labor relationship with its employees, it shall, within 30 days from the date of termination of the labor relationship, go to the housing provident fund management center for change registration, and go through the formalities of transferring or sealing the employee housing provident fund account."