Can the provident fund and social security base be different?

Of course. According to the "Regulations on the Management of Housing Provident Fund", the bases of housing provident fund and social security do not need to be consistent. Article 16 of the Regulations on the Management of Housing Provident Fund stipulates that 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. Provident fund does not belong to social security, while housing provident fund belongs to national statutory public funds and long-term housing savings paid by state organs, state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises, institutions, private non-enterprise units, social organizations and their employees; Social insurance includes basic old-age insurance, basic medical insurance, unemployment insurance, maternity insurance and industrial injury insurance, excluding housing provident fund, which is managed by the local housing provident fund management center, which is a compulsory payment system of the state and an important distribution measure of employee welfare. Social security is a legal social welfare that workers should enjoy, and housing accumulation fund is of great benefit to individual workers to buy houses.