The calculation formula for employees who have not implemented wage subsidies and who have implemented wage subsidies and are included in the wage base of housing provident fund is: the sum of the wage base paid by the borrower (spouse) in housing provident fund ×50%× 12 months × loan period+the sum of the balance paid by the borrower (spouse) in housing provident fund;

For employees who have implemented wage subsidies, but the wage subsidies are not included in the wage base of the housing provident fund, the calculation formula is: the sum of the wage base of the borrower's (spouse's) housing provident fund ×50%× 12 months × loan years+average annual subsidy of the borrower's (spouse's) ×50%× loan years+the sum of the balance of the borrower's (spouse's) housing provident fund;

Reference:/news/srxw/a/20140527/2105841.html.