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When is the adjustment of social security accumulation fund?
1, the monthly deposit of housing provident fund is approved and adjusted once a year. The average monthly salary of all employees in the previous year is the base. In a provident fund deposit year, that is, from July to June of the following year, except for special circumstances such as changing units, the monthly provident fund deposit amount remains unchanged. After the remittance business in June each year is completed, the unit will adjust the base of provident fund payment for employees according to the average monthly salary of employees in the previous natural year.
2. According to the Regulations on the Management of Housing Provident Fund, the monthly contribution of employee housing provident fund is the average monthly salary of employees in the previous year multiplied by the contribution ratio of employee 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.
Usually, with the change of the average wage of employees, the provident fund will be adjusted accordingly. Generally speaking, the housing accumulation fund is adjusted on an annual basis from July 1 day of the previous year to June 30 of that year. Adjustment of provident fund base:
(a) the housing provident fund deposit base is adjusted from July to August every year. The adjusted monthly deposit amount of housing provident fund is implemented from July of that year to June of the following year.
(two) the unit within the specified time, to the service outlets to print or copy the employee's current deposit base, ID number, basic information of the unit, etc. , to receive the annual housing provident fund deposit base adjustment documents.
(three) the unit shall, according to the adjustment plan of the deposit base of the housing provident fund in the current year, adjust the monthly deposit amount of the housing provident fund of employees and units, and inform the employees of the adjustment results. At the same time, check the employee's name, ID number and basic company information, and correct the wrong information.
legal ground
Regulations on the administration of housing provident fund
Article 18
The deposit ratio of employees and unit housing provident fund shall not be less than 5% of the average monthly salary of employees in the previous year; Conditional cities can appropriately increase the deposit ratio. The specific deposit ratio shall be drawn up by the Housing Provident Fund Management Committee and submitted to the people's governments of provinces, autonomous regions and municipalities directly under the Central Government for approval after being audited by the people's governments at the corresponding levels.
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