Yes, a corporate legal person is essentially a position and an employee of the company. You can participate in insurance and pay housing provident funds for the legal person through the company. The social security center and housing provident fund center where the company is located handle social security, medical insurance, and housing provident fund for company employees. The company employees refer not only to employees, but also to corporate legal persons.

1. Can a corporate legal person pay housing provident fund to itself? Yes, a corporate legal person is a position and an employee of the company. It can participate in insurance and pay housing provident fund for the legal person through the company. The social security center and housing provident fund center where the company is located handle social security, medical insurance, and housing provident fund for company employees. The company employees refer not only to employees, but also to corporate legal persons. The legal representative of a company is also an employee. The internal relationship between the legal representative and the company's legal person is often a labor contract relationship, so the legal representative belongs to the category of employee. However, in terms of external relations, when a legal representative conducts civil activities in the name of a legal person, the relationship between the legal representative and the legal person is not an agency relationship, but a representative relationship, and its representative power comes from the explicit authorization of the law, so there is no need for a separate power of attorney from the legal person. . Therefore, the external official behavior of the legal representative is the behavior of the legal person, and the consequences shall be borne by the legal person. Furthermore, a legal person shall not use the internal authority restrictions on its legal representative against bona fide third parties. According to the provisions of the "Housing Provident Fund Management Regulations", the employer is naturally required to pay the housing provident fund to the legal representative.

2. Relevant legal provisions The "Regulations on the Administration of Housing Provident Fund" clearly stipulates the payment of housing provident funds by units and individuals: (1) Article 14: Newly established units shall pay 30 days from the date of establishment. Go to the Housing Provident Fund Management Center to register for housing provident fund payment and deposit within 20 days, and within 20 days from the date of registration, go to the entrusted bank to handle the procedures for opening a housing provident fund account for the employees of the unit with the review documents from the Housing Provident Fund Management Center. If a unit merges, splits, cancels, dissolves or goes bankrupt, the original unit or the liquidation organization shall go to the Housing Provident Fund Management Center to handle change registration or deregistration within 30 days from the date of occurrence of the above situation, and complete the change registration or deregistration on its own. Within 20 days from the date of application, with the review documents from the Housing Provident Fund Management Center, go to the entrusted bank to handle the transfer or sealing procedures for the housing provident fund account for the employees of the unit. (2) Article 15: When a unit hires employees, it shall go to the Housing Provident Fund Management Center to register for payment and deposit within 30 days from the date of recruitment, and with the review documents of the Housing Provident Fund Management Center, go to the entrusted bank to open an employee housing provident fund account establishment or transfer procedures. If the unit terminates the labor relationship with its employees, the unit shall go to the Housing Provident Fund Management Center to handle the change registration within 30 days from the date of termination of the labor relationship, and with the review documents from the Housing Provident Fund Management Center, go to the entrusted bank to handle the transfer or sealing of the employee housing provident fund account formalities. (3) Article 20: The unit shall pay the housing provident fund on time and in full, and shall not make late payment or underpayment. For units that really have difficulty in paying housing provident fund, after discussion and approval by the unit’s employee congress or labor union, and after being reviewed by the housing provident fund management center, and reported to the housing provident fund management committee for approval, the payment ratio can be reduced or the payment can be deferred; After the benefits improve, the payment ratio can be increased or the payment can be postponed. Now, everyone should be clear about the question of whether a corporate legal person can pay itself housing provident fund. The legal representative of the company is also a member of the company's employees, and therefore also enjoys social insurance and housing provident fund benefits. The payment of housing provident fund is not an individual matter, the company must bear half of it for the employees. However, it is not allowed if the legal person only pays the provident fund to itself and not to other employees.