(1) Deposit base
1. Since July 1st, 2010, the deposit base of employees&; individual housing provident fund has been adjusted from the total monthly salary of employees in 2008 to the total monthly salary of employees in 2009. The total wages are calculated according to the National Bureau of Statistics 《关于工资总额组成的规定》 (No.1 [1990] of the Control Word).
2. The deposit base shall not exceed 5 times of the average monthly salary of employees in 2008 published by the statistics department of this Municipality, that is, 3,780 yuan × 5 = 18,900 yuan (because the statistics department has not published the data of the average monthly salary of employees in this Municipality in 2009, the data in 2008 will be calculated temporarily, and adjustments will be made after the statistics department publishes the data in 2009). If the total average monthly salary of employees (the average monthly salary for the implementation of the annual salary system) does not exceed the above limit, the actual average monthly salary will be used as the deposit base; If it exceeds the above limit, the limit shall be used as the deposit base.
3. After January 1, 2010, new employees will start to pay the housing provident fund from the second month of their work, and the total salary of the second month of their work will be taken as the payment base.
After January 1, 2010, newly transferred employees will start to pay the housing provident fund from the month of transfer, and the total salary of the month of transfer will be used as the deposit base.
(2) Deposit ratio
1 units and individuals housing provident fund deposit ratio of 5%-20%, the specific deposit ratio by units and individuals according to the actual situation to choose. Each unit can only select one unit deposit ratio, and the individual deposit ratio should be equal to or higher than the unit deposit ratio. The deposit ratio is an integral multiple of 1%.
2. Units that have real difficulties in depositing housing provident fund should apply to our center to reduce the deposit ratio or defer payment according to the provisions of the current policy documents, and then make adjustments after approval by the Municipal Housing Provident Fund Management Committee.
(3) Exemption of individual employees&; deposits.
Workers whose deposit base is lower than or equal to the current minimum wage standard in our city (1,100 yuan/month in urban areas, Huadu District, Panyu District, Nansha District, Conghua City and Zengcheng City 960 yuan/month) shall be paid the housing provident fund for their employees in accordance with the regulations, and with the consent of the employees themselves, the individual contributions of the employees may be exempted.