Housing accumulation fund refers to the long-term housing savings paid by state organs, state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises, institutions, private non-enterprise units, social organizations (hereinafter referred to as units) and their employees.

According to the Regulations on Housing Provident Fund, if the unit fails to register the deposit of housing provident fund or handle the procedures for the establishment of housing provident fund accounts for employees, the housing provident fund management center shall order it to be handled within a time limit; Failing to handle it within the time limit, a fine of 6.5438+0 million yuan and 50,000 yuan shall be imposed.

"Housing provident fund regulations" stipulates that the unit fails to pay or underpays the housing provident fund within the time limit, and the housing provident fund management center shall order it to pay within a time limit; If the deposit is not made within the time limit, it may apply to the people's court for compulsory execution.

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.