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Why is the provident fund base inconsistent with the social security base?
Legal analysis: consistency is not needed. According to the Regulations on the Management of Housing Provident Fund adopted at the15th executive meeting in the State Council, the monthly contribution of the provident fund paid by the unit for employees is the average monthly salary of the employee in the previous year multiplied by the contribution ratio of the unit provident fund, that is to say, the contribution base of housing provident fund is the average monthly salary of the employee in the previous year, including bonuses and benefits.
Legal basis: Article 16 of the Regulations on the Management of Housing Provident Fund, the monthly contribution of employees' housing provident fund is the average monthly salary of employees in the previous year multiplied by the contribution ratio of employees' housing provident fund. The monthly deposit amount of housing provident fund paid by the unit for employees is the average monthly salary of employees in the previous year multiplied by the proportion of housing provident fund paid by the unit.
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