Legal Analysis: 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 shall pay the housing provident fund in accordance with the Regulations on the Administration of Housing Provident Fund (the State Council Order No.350, hereinafter referred to as the Regulations).

The scope of "on-the-job employees" of housing provident fund: employees of this unit who have formal working relationship with this unit and all kinds of personnel who have signed labor contracts with this unit and are paid by this unit, including those who have jobs but have not worked due to study, injury, maternity leave and other reasons (within 6 months).

Legal basis: Regulations on the Management of Housing Provident Fund

Article 5 The housing accumulation fund shall be used for the purchase, construction, renovation and overhaul of self-occupied housing by employees, and no unit or individual may use it for other purposes.

Article 16 The monthly deposit amount of employee housing provident fund shall be 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.

Twenty-fourth employees in any of the following circumstances, you can withdraw the balance of storage in the employee housing provident fund account:

(a) the purchase, construction, renovation and overhaul of owner-occupied housing;

(2) retirement;

(three) completely lose the ability to work, and terminate the labor relationship with the unit;

(4) Having left the country to settle down;

(5) Repaying the principal and interest of the house purchase loan;

(six) the rent exceeds the prescribed proportion of family wage income.

In accordance with the provisions of items (2), (3) and (4) of the preceding paragraph, the employee housing provident fund account shall be cancelled at the same time.

If an employee dies or is declared dead, the employee's heirs and legatees may withdraw the storage balance in the employee's housing provident fund account; If there is no heir or legatee, the storage balance in the employee housing provident fund account shall be included in the value-added income of the housing provident fund.