Provident fund loans are accounted for, and there is no decimal point when the provident fund is paid. If the number after the last decimal point exceeds 5, enter the number and add one yuan according to the rounding counting method. If the amount of provident fund is less than 4 after wage accounting, it will be scrapped directly without increasing.
Formula:
Monthly contribution of provident fund = employee monthly contribution base × individual contribution ratio (rounded off)+employee monthly contribution base × unit contribution ratio (rounded off). New employees begin to pay housing provident fund from the second month of employment, and the monthly payment base is the salary of the current month. The newly transferred employees shall pay the housing provident fund from the month when the transferred units pay wages, and the monthly payment base shall be the salary of the month.
The contribution base of employee Xiao Wang's provident fund is 54,965,438+0 yuan, and the contribution ratio of the provident fund is 5% for individuals and 5% for units. The monthly contribution of Xiao Wang's provident fund is = 549 1×5% (rounded) +549 1×5% (rounded) = 275+275 = 550 yuan.
Xiao Wang needs to pay 275 yuan of provident fund every month, which is withheld and remitted by his employer from his salary every month. The unit also pays 275 yuan of provident fund for employees every month, and the amount paid by Xiao Wang's provident fund account every month is 550 yuan.