The provident fund base, also known as the "provident fund deposit base", specifically refers to the average monthly salary of employees in the previous fiscal year. Generally speaking, the deposit base of the provident fund is limited within a certain range, and the deposit base of the provident fund needs to be greater than or equal to the monthly minimum wage standard of employees in the previous year announced by the municipal human resources and social security department.
How to calculate the payment base of housing provident fund?
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. As can be seen from the above, the average monthly salary of employees in the previous year and the proportion of housing provident fund paid by the government in that year are the main indicators for calculating and confirming that employees should pay and units should pay housing provident fund for employees.
(A) the determination of the wage base of housing provident fund
The calculation of the wage base of housing provident fund should be based on the contents of the Provisions on the Composition of Total Wages issued by the National Bureau of Statistics. Generally speaking, employees' wages consist of the following six parts: hourly wages, piece-rate wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances.
Is there a relationship between provident fund loans and deposit base?
This is very important.
The larger the deposit base of provident fund loans, the more the balance of provident fund in the account will be, so the higher the amount of loans can be. It can be seen that the deposit base of the provident fund is directly proportional to the loan amount of the provident fund.
Therefore, the larger the deposit base of the provident fund, the more loans users can get, but when the loan amount is reached, the loan amount cannot be increased.
Extended data:
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 and their employees.
20 13 some cities have introduced measures to allow employees suffering from major diseases or their immediate family members to withdraw provident fund for emergency. 20 14 Three departments issued a document to cancel the housing accumulation fund, individual housing loan insurance, notarization, new house evaluation and compulsory agency guarantee, so as to reduce the burden on loan workers.
The Regulation on the Management of Housing Provident Fund in 20 15 stipulates that the contribution ratio of employees and units' housing provident fund shall not be lower than 5% and not higher than 12%. From February 2, 2006 to February 0, 2006, the deposit interest rate of employee housing provident fund account was adjusted to be based on the one-year fixed deposit benchmark interest rate, and the increased interest rate was 1.50%.
On September 7th, 20 18, Beijing adjusted the housing provident fund personal housing loan policy, with an annual loan of 654.38+million yuan, with a maximum loan of 12 million yuan. 20 19123 October 19 housing provident fund withdrawal business did not submit a paper withdrawal application.
Main attributes
(1) security, the establishment of employee housing provident fund system, which provides a guarantee for employees to solve housing problems faster and better;
(2) Mutual assistance, the establishment of housing provident fund system can effectively establish and form mechanisms and channels for employees with housing to help employees without housing, and housing provident fund can help employees without housing in terms of funds, which reflects the mutual assistance of employee housing provident fund;
(3) In the long run, every urban employee must pay personal housing provident fund from the date of joining the work to the time of retirement or termination of labor relations; The employee's unit should also pay the housing provident fund for employee subsidies as required.
main feature
(1) universality, urban workers must pay the housing provident fund in accordance with the provisions of the Regulations, regardless of the nature of their work units, family income level and whether they have housing;
(2) Mandatory (policy-oriented). If the unit fails to register the deposit of housing provident fund or fails to set up a housing provident fund account for employees, the housing provident fund management center has the right to order it to handle it within a time limit. If no correction is made within the time limit, it may be punished according to the relevant provisions of the Regulations, and may apply to the people for compulsory execution;
(3) Welfare, in addition to the housing provident fund paid by employees, the unit has to pay a certain amount for employees, and the interest rate of housing provident fund loans is lower than that of commercial loans;
(4) Repayment: If the employee retires, resigns, or completely loses the ability to work and terminates the labor relationship with the unit, or the household registration moves out and settles abroad, the paid housing provident fund will be returned to the individual employee.
How to calculate the deposit base and loan amount of provident fund?
As there are differences in policies and requirements for individual housing provident fund loans in various housing provident fund management centers, please consult China Bank's provident fund loan business outlets or local provident fund management centers for details.
The above contents are for your reference. Please refer to the actual business regulations.
What does the deposit base of housing provident fund mean?
The base of housing provident fund refers to the amount of wages paid by your company into the provident fund, excluding your own deposits, that is, half of the total monthly payment.
Extended content
The Regulations on the Administration of Housing Provident Fund stipulates that the contribution of provident fund shall be calculated by multiplying the contribution base of provident fund by the contribution ratio of provident fund, in which the contribution base of provident fund is generally the average monthly salary of employees in the previous year (the contribution base of newly employed or newly transferred employees in that year is the total monthly salary of employees themselves), and the contribution ratio is generally 5%- 12%.
What is the base of provident fund loans?
5%. Generally speaking, the proportion of housing provident fund paid by units and employees shall not be less than 5% of the average monthly salary of employees in the previous year, and the maximum shall not exceed 12%.
There are two ways to adjust the monthly repayment amount of provident fund loans:
1. Call the provident fund service hotline 12329, enter personal information and password according to the voice prompt, and handle the business of adjusting the monthly repayment amount. This method is used twice a semester.
2. Bring the original and photocopy of my ID card and the original loan contract to the loan handling department to adjust the monthly repayment amount. This method is limited to 1 cycle. It should be noted that the monthly repayment amount cannot be adjusted on the repayment date and within three working days before and after. If you want to adjust, you must apply in advance.
According to the contribution ratio of 8%- 12% and the contribution ratio of units and individuals of 1: 1, the minimum monthly contribution of employee provident fund in Nanjing is 260.8 yuan (1630 yuan× 8 %× 2), which is 236.8 yuan higher than the previous one. The maximum monthly deposit can reach 3888 yuan (16200 yuan×12 %× 2) ",compared with the maximum personal deposit of 3648 yuan in 2020, the 240 yuan increased by 5438+0 in 2026. Relevant persons of Nanjing Provident Fund Management Center said that the wages of each unit are high or low, and the amount of provident fund paid by each employee is naturally different.
For example, the average monthly salary of employees in a certain unit is 6,000 yuan, and the contribution ratio is 12%. Then the individual pays 720 yuan for the provident fund every month, and the other half paid by the unit pays 1440 yuan for the employee's provident fund account every month; Some employees have an average monthly salary of 3,000 yuan, so the monthly contribution of provident fund is 720 yuan. The formula for calculating the loan amount of Nanjing housing provident fund is: the monthly deposit amount/deposit ratio of the provident fund for loan employees ×0.45 (repayment ability coefficient )×12 months× the actual loanable period (no more than 30 years from the statutory retirement age). After the adjustment of the deposit base of housing provident fund, the monthly deposit amount also changes accordingly, so how to calculate how much provident fund can be borrowed? The calculation formula of the loan amount of the provident fund is: the monthly deposit amount/deposit ratio of the provident fund of the loan employee ×0.45 (repayment ability coefficient )×12 months× the actual loanable period (no more than 30 years from the legal retirement age).
Take loanable period 15 years and contribution ratio 10% as an example. For an employee with a monthly salary of 3,000 yuan, his individual and unit pay the provident fund 300 yuan every month, so the provident fund he can borrow is 300/10% × 0.45×12×15. If the employee's monthly salary is 4,000 yuan, other conditions remain unchanged, his maximum loan is 324,000 yuan. Because he has exceeded the maximum personal loan limit of 300,000 for Nanjing Provident Fund, he can only borrow 300,000.
Provident fund loan base
The ratio of the loan base of the provident fund to the loan amount is 1: 5, so only when the base is at least 40,000 can the loan be 200,000. Secondly, the maximum amount of housing provident fund loans does not exceed 70% of the total purchase price. When applying for provident fund loan, the monthly repayment amount/monthly income should not exceed 50% (including the sum of the monthly repayment amount of existing liabilities and current liabilities). The loan period of housing provident fund is 1-30 years, and the longest period shall not exceed the time when the borrower is away from the statutory retirement age; On the basis of considering their repayment ability, employees approaching retirement age can appropriately relax the loan period 1-3 years.
Regulations on the administration of housing provident fund
Article 9
The housing provident fund management committee shall perform the following duties in the housing provident fund management:
(a) according to the relevant laws, regulations and policies, formulate and adjust the specific management measures of housing provident fund, and supervise the implementation;
(two) according to the provisions of article eighteenth of this Ordinance, formulate the specific deposit ratio of housing provident fund;
(three) to determine the maximum loan amount of housing provident fund;
(four) approval of housing provident fund collection and use plan;
(five) to consider the housing provident fund value-added income distribution plan;
(six) to examine and approve the report on the implementation of the plan for the collection and use of housing provident fund.