How to calculate the deposit base of provident fund?

1. How to calculate the deposit base of the provident fund?

1. Determination of deposit base

Hu Baoxiao base is calculated according to the total wages of employees in the previous year of 65438+February; Total wages should be calculated according to the items listed by the National Bureau of Statistics. The payment base of the newly entered and transferred employee housing provident fund is the total salary of the employee himself in the current month. For employees who implement the annual salary system, the monthly contribution of housing provident fund for each individual and unit shall be calculated based on the average annual salary of employees after 12 months.

2

The deposit base of housing provident fund is approved once a year. The salary statement of the previous year of 65438+February stamped with the official seal in 65438+ 10 every year is sent to the local housing provident fund management machine.

3. The upper and lower limits of the deposit base

The monthly deposit base of housing provident fund is not less than 3 times the average monthly salary of employees announced by the Bureau of Statistics.

Two, how to determine the payment base of enterprise employee provident fund?

The payment base of housing provident fund is calculated and determined according to the average monthly salary of employees in the previous year, and the monthly deposit amount is the average monthly salary of employees in the previous year multiplied by the deposit ratio of employee housing provident fund.

According to the regulations, the total wages include normal wages, bonuses, allowances, processing wages and wages paid by the company in special periods.

Third, how to calculate the deposit base of the provident fund?

Social security payment base refers to the social insurance payment base of employees in a social security year, which is determined according to the monthly average of all wage income in the previous year. Because the average monthly salary in the region will change year by year, the base of social security will be adjusted according to the latest income level, and the adjustment time is generally the beginning of the new social security year. Due to the difference of regional economic level and income, the upper and lower limits of social security payment base in different regions are slightly different, and different types of insurance are also different.

How to calculate the social security payment base?

Everyone's social security contribution base is related to our personal wage income, and different types of insurance have different requirements for the upper and lower limits of the base.

Take Beijing as an example:

The lower limit of the annual social security contribution base is calculated according to 60% of the total social average wage in the previous year, and the upper limit is calculated according to 300%. The annual average social wage adjustment and the base of natural social security contributions are also different. According to the regulations, the minimum deposit base of the provident fund is 2,500 yuan, and the maximum deposit base is 3 1884 yuan.

Five insurance units and individuals should bear 16% and 8% of the old-age insurance, 9% and 2% of the medical insurance, serious illness insurance in 0 yuan and 3 yuan, 0.5% and 0.5% of the unemployment insurance, 0.2% and 0% of the work-related injury insurance and 0.8% and 0% of the maternity insurance respectively. When paying social security, you should bear the full social security expenses yourself. Generally, you can participate in the insurance according to the minimum standard, so the cost is not high. The minimum payment base of Beijing social security is 5869 yuan, and the minimum payment for five insurances is 2 174.54 yuan.

Four, how to calculate the payment base of housing provident fund?

The payment base of the provident fund is the average monthly salary of the previous year, that is, 1-65438+ the average monthly salary of February of the previous year.

Since the base of the provident fund is adjusted every July, you may have a misunderstanding.