Can the provident fund and social security payment base be inconsistent?

Provident fund and social security payment base can be inconsistent, as follows:

1, housing provident fund and social security belong to different purposes, and the bases of housing provident fund and social security are different. The monthly deposit amount of employee housing provident fund is the average monthly salary of the employee 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;

2. Housing provident fund generally does not need to pay a tax if it does not exceed the local payment ceiling, which is also a way for some enterprises to avoid a tax.

The conditions of provident fund loans are as follows:

1, permanent residence in the town where the loan is located, and valid residence certificate can be provided;

2. The housing provident fund has been continuously paid for more than 6 months before the loan, and the accumulated time of the provident fund deposit cannot be less than 12 months;

3. The self-financing of the first suite reaches more than 30% of the total price of the purchased house, and the first home loan below 90 square meters only needs 20%;

4. The borrower has a legitimate job and a stable income, a fixed salary every month, and a clear intention to repay the loan;

5. Sign a house purchase contract or contract with the house sales office;

6. Meet other conditions stipulated by the trustor and the trustee.

To sum up, the payment base of provident fund and social security does not have to be the same. According to national regulations, the base of provident fund payment shall not be lower than the minimum base of payment, nor higher than the maximum base of payment.

Legal basis:

Article 58 of People's Republic of China (PRC) Social Insurance Law

The employing unit shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for its employees. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay.

Employees-free individual industrial and commercial households who voluntarily participate in social insurance, part-time employees who do not participate in social insurance in the employing unit and other flexible employees shall apply to the social insurance agency for social insurance registration.

The state establishes a national unified personal social security number. Personal social security number is a citizen's identity number.