According to Article 20 of the Regulations on the Management of Housing Provident Fund, the unit 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.

The housing provident fund paid by individual employees shall be withheld and remitted from their wages by their units every month. 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.

Extended data:

Relevant requirements of housing provident fund:

1, the monthly contribution of employee housing provident fund is the average monthly salary of the employee in the previous year multiplied by the contribution 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.

2. Where the unit terminates the labor relationship with the employee, the unit shall go through the formalities of changing the registration at the housing provident fund management center within 30 days from the date of termination of the labor relationship, and handle the formalities of transferring or sealing the employee housing provident fund account.

Beijing Housing Provident Fund Management Center-Regulations on Housing Provident Fund Management