How much provident fund do you have to pay a year? The unit pays you 8% every month, and you have to pay 8% yourself (this is only available in state-owned enterprises with good general benefits, and the proportion of payment is also high). In addition, it is necessary to explain the relationship between social security and individual tax adjustment. The adjustment of paying individual tax is to calculate the taxable base after deducting personal deduction, but it should be noted that the supplementary provident fund and the part of the provident fund exceeding 12% (corporate payment and personal part) are also calculated in the taxable base. For example: For example, the 8% provident fund and 8% supplementary provident fund mentioned above add up to 16%, then the deducted 3% will be included in the personal tax payable. At the same time, 3% of the enterprise will not be deducted from the personal salary, but will be included in the tax base, which means that the individual will pay for this expense.
Legal objectivity:
"Regulations on the Administration of Housing Provident Fund" Article 16 The monthly deposit amount of employee housing provident fund is the average monthly salary of the employee 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. "Regulations on the management of housing provident fund" Article 18 The deposit ratio of housing provident fund for employees and units 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 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.