According to the inquiry method, the standard of housing provident fund deposit ratio: the deposit ratio is 5%- 12%, and the employer can decide independently within this range, and the most common one is 8%. Companies and individuals make equal contributions according to the ratio of 1: 1, that is, the company will pay as much as the individual pays. In addition, the company can also pay supplementary provident fund for employees on a voluntary basis, and the supplementary provident fund is paid by the company, and individuals do not pay. Individual payment = payment base multiplied by payment ratio, and the same is true for unit payment. The housing accumulation fund is insured by employees, and the individual account is composed of 50% of individuals and 50% of units. The payment base of housing provident fund is the average monthly salary of employees in the previous year. This payment base shall not be less than 60% of the local social wage in the previous year and shall not be higher than 300%.
Legal basis: According to the Regulations on the Management of Housing Provident Fund, the employer must pay the housing provident fund to the employees. According to Article 13 of the Regulations on the Management of Housing Provident Fund, the unit shall register the housing provident fund deposit with the housing provident fund management center and go through the formalities for the establishment of housing provident fund accounts for employees. Therefore, it is the legal obligation of the employer to pay the housing provident fund. If the unit fails to pay the provident fund for employees according to law, it will bear corresponding legal responsibilities. Article 37 of the Regulations on the Management of Housing Provident Fund stipulates that "in violation of the provisions of this Ordinance, if the unit fails to handle the registration of housing provident fund deposit or the procedures for the establishment of housing provident fund accounts for employees, the housing provident fund management center shall order it to be handled within a time limit; If it is not handled within the time limit, it will be fined between 6.5438 million yuan and 50,000 yuan. " Article 38 stipulates: "In violation of the provisions of these regulations, 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 it fails to pay within the time limit, it may apply to the people's court for compulsory execution. "