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

We buy social security will have to pay the standard and the contribution base, but the standard is different in each region, then, provident fund contribution base and social security base is the same? In order to help you better understand the relevant legal knowledge, organized the relevant legal content, let's come together to understand it.

A, provident fund contribution base and social security base is the same

Not the same. Housing provident fund and social security belong to different purposes, the base of housing provident fund and the base of social security there are differences. The monthly contribution to the employee's housing fund is the employee's average monthly salary for the previous year multiplied by the employee's housing fund contribution ratio. The monthly contribution to the housing fund by the organization for the employee is the average monthly salary of the employee multiplied by the ratio of the organization's contribution to the housing fund.

Second, the provident fund can be paid by yourself

In principle, the individual can not pay housing fund, if the individual is a self-employed businessman, it is possible to pay the individual provident fund, because our country regulations, self-employed businessmen can pay for their own provident fund. However, if you can find a dependent unit, you can also pay, but you need to bear all the costs of the provident fund, and then let the unit to help you pay, which is also a lot of people usually use a method.

(a) According to China's provident fund center regulations, in general, individuals can not pay housing fund, of course, can not handle the housing fund, but must be set up by the unit to set up and pay, and the payment of provident fund, then there must be a unit of finance official seal to do.

(b) The company for the employees to pay housing fund, is required to prepare the following materials: the establishment of housing fund account employee ID card copy, personal housing fund account set up registration form and other materials required by the management center.

(c) The housing fund paid by the employee is deducted by the unit when the salary is paid, and to add the part paid by the unit for the employee, it needs to be paid to the housing fund management organization within the specified time, and deposited into the housing fund management organization in the commissioned bank to open the "housing fund special account". ". Article 19 of the Housing Provident Fund Regulations stipulates that the employee's personal contribution to the housing provident fund shall be withheld and paid by his/her employer from his/her salary every month.

Three, the housing provident fund contribution base

Contribution base. According to the provisions of the Housing Provident Fund Regulations, the monthly contribution base of the housing provident fund for the employee is the average monthly salary of the employee for the previous year. The monthly contribution to the Housing Provident Fund made by the organization for the employee is the employee's average monthly salary for the previous year.

New employees start to contribute to the housing fund from the second month of their employment, and the monthly contribution base is the employee's current monthly salary.

The new transfer of employees from the unit to pay wages from the date of transfer to the unit to contribute to the housing fund, the monthly contribution base for the employee's own monthly salary.

It should be noted that, according to the "Ministry of Construction, Ministry of Finance, the People's Bank of China on the management of housing provident fund a number of specific issues of guidance", the monthly salary base for the housing fund, in principle, should not be more than the employee's place of work in the city of the statistical department published in the previous year's average monthly salary of the employee 2 or 3 times. The specific standard is determined by each place according to the actual situation. Here only in principle should not exceed, that can still be exceeded. For the exceeding part, the Ministry of Finance and the State Administration of Taxation "Notice on the Policy of Individual Income Tax on Basic Pension Insurance Premiums and Basic Medical Insurance Premiums and Unemployment Insurance Premiums and Housing Provident Funds" stipulates that if the average monthly salary of the unit and the employee's individual contribution to housing provident fund is more than 3 times of the average monthly salary of the employees of the previous year in the city of the region where the employee works, the exceeding part shall be incorporated in the individual's salary and wage income of the current period and be subject to individual income tax. The tax is calculated on the basis of the individual income tax.