Retired workers, temporary workers, unplanned workers, self-employed individuals and foreign employees of foreign-funded enterprises do not pay housing provident fund. Article 4 The housing accumulation fund system shall generally be implemented in accordance with the principle of territoriality. Chapter II Deposit of Housing Provident Fund Article 5 The housing provident fund shall be paid by individual employees and their units on a monthly basis according to a certain proportion of their total wages. Article 6 At present, the proportion of individual employees and their units paying housing provident fund is determined as follows:
Hohhot, Baotou, Wuhai, Chifeng area by 5%;
In other areas, the principle is 5%. If the initial implementation is really difficult, with the approval of the people's government of the autonomous region, it can be less than 5% at the initial stage, but the minimum can not be less than 3%, and it will reach 5% at 1997. Conditional units should reach 5% in one step;
The contribution rate of foreign-funded enterprises is 10%, of which the individual contribution rate of Chinese employees is 5%.
In the future, with the development of economy and the improvement of workers' wage income, the proportion of housing provident fund deposit can be appropriately adjusted. Seventh loss-making enterprises and their employees should also establish a housing provident fund system. The proportion of payment is determined by the leading groups of housing reform in various places. For enterprises that are particularly difficult to pay wages, they can stop paying wages or pay them monthly with reissued wages after being put forward by the legal representative of the enterprise, discussed and approved by the workers' congress and reported to the local leading group for housing system reform. Article 8 The payment base of housing provident fund shall be calculated according to the average monthly total wages of employees in the previous year, and the composition of total wages shall be calculated according to the relevant provisions of the statistics department. Article 9 The amount of housing provident fund paid by employees and units each month shall be determined in the same year. If the total monthly salary multiplied by the proportion of provident fund payment is lower than that of 5 yuan, it will be paid in 5 yuan; The penetration angle above 5 yuan is calculated by angle. Article 10 The housing accumulation fund paid by individual employees shall be paid by individual employees. Eleventh units for employees to pay housing provident fund sources of funds:
(a) enterprises from the enterprise to extract building depreciation and other transfers of funds to solve the problem, the insufficient part of the approval of the financial sector, in the cost, expenses;
(two) administrative institutions should first allocate housing funds, the insufficient part, the full budget of administrative institutions, funded by the financial budget; Institutions with a differential budget shall be solved in the financial budget and the unit's own funds according to the differential ratio. The financial burden of funds, according to the unit affiliation and the current financial system, by the financial burden at all levels.
(three) self-supporting institutions according to the enterprise expenditure channels. Article 12 The housing provident fund paid by individual employees shall be deducted from their wages by the unit where the employees work, together with the part paid by the unit for the employees, paid to the housing fund management center within the specified time, deposited in the "special account for housing provident fund" opened by the housing fund management center in the entrusted bank, and recorded in the employee housing provident fund manual. Article 13 When a unit pays the provident fund for the first time every year, it shall record the provident fund paid by individuals together with the part that the unit should pay in the personal column of the provident fund deposit list, and submit it to the housing fund management center and the real estate credit department of the entrusted bank respectively, and the housing fund management center and the entrusted bank will log in and account for it. After the monthly deposit, if there is any change, it is necessary to submit the change list of the provident fund exchange to the housing fund management center and the entrusted bank. Fourteenth individuals and units to pay the housing provident fund, deposited in the personal provident fund account under the name of the unit, owned by individual workers. The housing provident fund bears interest at the interest rate stipulated by the bank. June 30th of each year is the settlement date of the housing provident fund, and the interest is incorporated into the provident fund and owned by individuals. Fifteenth housing provident fund principal and interest, exempt from personal income tax. Chapter III Payment of Housing Provident Fund Article 16 Employees' individual housing provident fund can only be used for major repair expenses of family purchase, construction of self-occupied housing and family self-occupied housing. Others, such as house decoration, house maintenance, house rent, rental deposit, fund-raising for building houses, etc. Shall not be paid by housing provident fund.