Supplementary housing provident fund paid by employees shall be deducted from the monthly wage income of employees by the unit; The supplementary housing provident fund paid by the unit for the employees shall be borne by the unit. The supplementary housing provident fund paid and withheld by the unit for employees shall be deposited into the special account for supplementary housing provident fund set up by the provident fund management center within five days from the date of monthly payment of wages by the unit and included in the individual supplementary housing provident fund account of employees.