1, deposit ratio: 5%-20%;

2. Deposit base: 20 14 of the average monthly salary of employees;

3. Upper limit of deposit base: 5 times the average monthly salary of employees in 20 13 years, that is, 29,040 yuan;

4. Lower limit of deposit base: 2065438+Guangzhou minimum wage standard in 2005, namely 1895 yuan.

Extended data:

pay

Housing provident fund deposit scope:

The following units and their employees

1, institutions;

2. State-owned enterprises, urban collective enterprises, foreign-invested enterprises, enterprises invested by Hong Kong, Macao and Taiwan businessmen, urban private enterprises and other urban enterprises or economic organizations;

3. Private non-enterprise units and social organizations;

4. Permanent representative offices of foreign, Hong Kong, Macao and Taiwan invested enterprises and other economic organizations.

Urban individual industrial and commercial households and freelancers can apply for housing provident fund deposit (note: not all housing provident fund management centers in community cities allow urban individual industrial and commercial households and freelancers to deposit housing provident fund, please consult local housing provident fund management agencies for details).

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 revenue of the depositor in the previous year.

If the unit does not handle the registration of housing provident fund deposit for its employees or the establishment of housing provident fund accounts, the housing provident fund management center shall order it to be handled within a time limit; Failing to handle it within the time limit, a fine of 6.5438+0 million yuan and 50,000 yuan shall be imposed.

If the unit fails to pay or underpays the housing provident fund within the time limit, the housing provident fund management center shall order it to pay within a time limit; If the deposit is not made within the time limit, it may apply to the people's court for compulsory execution.

References:

Baidu encyclopedia-housing accumulation fund