The amount of housing provident fund paid by the unit can be determined in different ways according to the actual situation:

Units that have never paid housing provident fund shall, in principle, pay back the housing provident fund owed to employees from the month when the Regulations (Order No.262 of the State Council) are issued (1April 1999);

If the unit does not provide employees' wages or employees have objections to the wages provided, the management center can calculate the wages according to the wages approved by the local labor department and the judicial department or the average wages of employees in the previous year published by the municipal statistics department;

The deposit ratio of employees and unit housing provident fund 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;

The monthly deposit base of urban individual industrial and commercial households and freelancers' housing provident fund is calculated in principle according to the average monthly tax income of the depositor in the previous year.