2020 Changsha provident fund ratio units and individuals, Changsha provident fund individual contribution ratio interpretation

Changsha Housing Provident Fund Contribution Regulations

I. Housing Provident Fund Contribution Proportion:

Minimum Housing Provident Fund Contribution Proportion: 8%;

Maximum Housing Provident Fund Contribution Proportion: 12%;

Where the Housing Provident Fund Contribution Proportion is higher than the unit and the employee's 12% each, it shall be regulated to be adjusted, and may not exceed 12%.

Second, the housing fund contribution base: the staff's average monthly salary for the previous year.

Third, the upper limit of the contribution base: Changsha City, the city's average salary of the previous year in the city's average on-the-job workers 3 times, the upper limit of the monthly contribution of 4668 yuan.

Fourth, the lower limit of the contribution base: the monthly minimum wage of the employees in Changsha City in the previous year, the lower limit of the monthly contribution amount is 224 yuan.

Warm tips

1, the unit really need to have difficulties to reduce the contribution ratio or suspend the payment of housing fund, should be discussed and approved by the unit of the workers' congress or trade union, and by the management center audit, reported to the Customs Committee for approval, from the section to the approval of the documents within 15 days of the date of the management center to handle the relevant procedures.

2, the unit to reduce the proportion or suspend the period of contribution to the housing fund shall not exceed one year, more than one year need to continue to reduce the proportion of contribution or suspend the contribution, should be within 30 days before the expiration date of the previous paragraph to re-apply for the relevant procedures.

3. After the economic benefits of the unit approved to reduce the contribution ratio or make up for the deferred contribution to the housing fund have improved, it should restore the original contribution ratio or make up for the deferred contribution to the housing fund, and if it is in a position to do so, it can make up for the underpaid housing fund during the period of reducing the contribution ratio.

2017-2018 Changsha housing provident fund contribution base and contribution ratio adjustment policy documents

Policy documents: notice on carrying out the annual review of the housing provident fund for the year of 2017

Implementation period: July 2017 to June 2018

Implementation time: June 30, 2017

In order to strengthen the housing provident fund (hereinafter referred to as the Center) will carry out the annual review of Changsha Housing Provident Fund for the year 2017 from July 1, 2017 onwards, in order to strengthen the management of the payment of deposits and effectively safeguard the legitimate rights and interests of the depositing units and employees. The relevant matters are notified as follows:

I. Objects of the annual review

Units that have opened accounts with the Center for depositing housing provident funds

II. Contents of the annual review

(a) Whether or not housing provident funds are paid in full on a monthly basis, and whether or not there are any behaviors of the unit that harm the rights and interests of the employees such as underpayment, omission, and non-payment, as well as irregularities in the overpayment of housing provident funds;

(ii) The number of housing provident fund contribution bases, the amount of contribution, and the amount of contribution. Provident fund contribution base, contribution ratio, monthly contribution amount is compliant;

(C) the basic information of the contributing unit and the contributor is true and accurate.

Third, the annual review procedures

(a) each depository unit carefully fill out the "Changsha Housing Provident Fund 2017 Annual Unit Deposit Declaration Form" and "Changsha Housing Provident Fund Contribution Base Adjustment Statistical Table". (type two copies), and stamp the official seal of the unit.

(2) The contributing unit provides "Changsha Housing Provident Fund 2017 Annual Unit Contribution Declaration Form", "Changsha Housing Provident Fund Contribution Base Adjustment Statistical Sheet", the latest 1-month social insurance payment notification form (stamped with the unit's official seal or financial seal), the original of the unit's Organization Code Certificate (or "Unified Social Credit Code") and its copy, and the original copy of the legal representative's or the legal representative's or the legal representative's "Unified Social Credit Code". The original and copy of the organization code certificate (or "unified social credit code") of the unit, a copy of the ID card of the legal representative or person in charge, the original and copy of the ID card of the person in charge, and other relevant information will be sent to the center's business outlets and the management departments of the districts and counties (municipalities) to apply for the adjustment of the base figure.

(c) In order to improve efficiency and save processing time, it is recommended that each annual review unit make an appointment with the central business outlets in advance for processing time, and then process the annual review in batches according to the notice of the Railway Sub-centers and Management Departments

Fourth, the requirements of the annual review

(a) Each unit should attach great importance to the annual review of the housing provident fund, and designate the housing provident fund supervisor of the unit to complete the annual review on schedule.

(a) Each unit should attach great importance to the annual review of the housing fund, designate the unit housing fund specialist to complete the annual review work on schedule.

(2) The approval of the contribution base, the contribution ratio and the monthly contribution amount of the housing provident fund involves the personal interests of each employee, so please approve it carefully according to the requirements of each unit to ensure the authenticity and accuracy of the data.

(C) the contribution ratio. According to the State Council "Housing Provident Fund Management Regulations", "Changsha City Housing Provident Fund Management Regulations", "Hunan Provincial People's Government on the issue of raising the minimum proportion of housing provident fund contributions approved" (Xiangzheng letter [2013] No. 102), as well as the "Ministry of Housing and Urban-Rural Development, Development and Reform Commission, Ministry of Finance, the People's Bank of China on the standardization and phased reduction of the appropriate proportion of the housing provident fund contributions of the notice" (Jianjin [ 2016] No. 74) and so on. (Jianjin [ 2016] No. 74) and other relevant regulations, the minimum contribution ratio of housing provident fund for units and employees in Changsha City in 2017 is 8%, and the maximum contribution ratio is 12%. Where the housing accumulation fund contribution ratio is higher than 12%, all to be standardized and adjusted, shall not exceed 12%.

(d) Contribution base and monthly contribution.

1. Contribution base. The monthly contribution base of the housing fund is the average monthly salary of the employee for the previous year, i.e. the total annual pre-tax income for the previous year (including salaries, bonuses, year-end performance incentives and various allowances) divided by 12. In principle, the maximum contribution base for the housing fund of an employee shall not exceed three times the average monthly salary of an employee for the previous year as announced by the Changsha Municipal Bureau of Statistics, and the part of the contribution to the housing fund in excess of this amount shall be counted as the individual's salary income for that month, and the individual shall pay the individual income tax in accordance with the provisions of the law. The monthly contribution base shall not be lower than the minimum monthly wage standard issued by the city's human resources and social security departments in 2016 (the minimum wage standard of 1390 yuan/month for Furong District, Tianxin District, Yuelu District, Kaifu District, Yuhua District, Wangcheng District, Changsha High-tech Zone and Changsha Economic and Technological Development Zone, and the minimum wage standard of 1250 yuan/month for Changsha County, Liuyang City and Ningxiang County).

Calculated according to "the average annual salary of urban workers in Changsha City in 2016 was 77,782 RMB" published by Changsha City Bureau of Statistics, the average monthly salary of urban workers in Changsha City in 2016 and the maximum monthly salary of housing provident fund of workers in 2017 was 6,481.83 RMB. Therefore, the base is 19,445 yuan.

2. Monthly contribution. The monthly contribution to the housing fund for unit employees is the sum of the contribution base multiplied by the contribution ratio of the housing fund for the employee and the unit respectively. The formula is: monthly contribution = monthly contribution base X (employee contribution ratio + unit contribution ratio). According to the calculation, in 2017, the maximum monthly contribution to Changsha Housing Provident Fund is RMB 4,668 yuan, and the minimum monthly contribution is RMB 224 yuan.

(e) When filling out the "Changsha Housing Provident Fund Base Adjustment Statistical Table", the units that have opened the unit version of the "online business hall" can directly download the "current month's remittance, a change in the current month, a base adjustment, an export of the annual review documents" module. For units that have not opened the unit version of "Online Business Hall", the unit administrator will go to the counter of the subordinate management department with the unit introduction letter and ID card to handle the transaction; if you need to handle the transaction directly in the unit version of "Online Business Hall", you have to provide the "Changsha Housing Provident Fund Web Hall Digital Unit Version" to the management department of Changsha. If you want to do business directly in the unit version of "Online Business Hall", you have to provide the "Application Form for Digital Authentication of Unit Version of Changsha Housing Provident Fund Web Hall" (please download it from the Center's official website under "Download Center I> Collecting Category Forms"), and complete the signing of the digital certificate at the subordinate Management Department. Each unit shall check the information in the "Changsha Housing Provident Fund Contribution Base Adjustment Statistical Table" with the employees themselves and inform them of the approved monthly contribution amount. At the same time, they shall pay the 2017 housing provident fund according to the approved monthly contribution amount

(6) If a unit requests to reduce to below the minimum contribution ratio and to suspend the payment of housing provident fund due to the poor economic performance and serious loss, it shall follow the Article 20 of Chapter 3 of Changsha Housing Provident Fund Regulations and the Approval Measures of Changsha Reducing the Proportion of Contribution to the Housing Provident Fund or Suspending the Payment to the Housing Provident Fund (Changjin Management Committee [2013] No. 9). (Changsha Housing Provident Fund Management Ordinance, Chapter 3, Article 20) and "Approval Measures for Changsha Reducing the Contribution Ratio of Housing Provident Fund or Suspending the Contribution to Housing Provident Fund" (Changjin Management Committee [2013] No. 9).

(7) If there is any change in the basic information of the depository unit and the basic information of the depositor, or if there is any inconsistency with the information in the current housing provident fund system, the change should be registered in accordance with the relevant regulations.

(8) According to Article 15 of Changsha Housing Provident Fund Management Regulations, "Each employee can only have one housing provident fund account", the employees who have set up a deposit account in the center can not open a new account, but can only handle the transfer and merger procedures. The units should be strictly audited to prevent duplicate accounts.

(ix) single deposited employees (including unmarried or divorced not remarried) to buy the first set of ordinary housing to apply for housing provident fund loans, the housing provident fund deposited monthly salary base measured monthly repayment amount higher than 50% of the family income, according to the 2016 year the average monthly salary of urban workers 6481 yuan projected monthly repayment amount.