Is the provident fund base the same as the social security base?

Legal analysis: different. Housing provident fund and social security belong to different purposes, and their bases are different. The monthly deposit amount of employee housing provident fund is the average monthly salary of employees in the previous year multiplied by the deposit 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.

Legal basis: Article 90 of People's Republic of China (PRC) Social Insurance Law. If the social insurance premium collection agency arbitrarily changes the base and rate of social insurance premium payment, resulting in underpayment or overpayment of social insurance premium, the relevant administrative department shall order it to recover the social insurance premium that should be paid or refund the social insurance premium that should not be paid, and the other persons who are directly responsible shall be punished according to law.