How to determine the deposit base of social security and provident fund?

The contribution ratio of provident fund is 5%- 12%. In cities divided into districts (mainly prefecture-level cities), the minimum deposit ratio of units and employees is not less than 5%, and in principle it is not higher than 12% (the total deposit ratio is 10% to 24%), which is determined by all localities according to the actual situation.

Legal objectivity:

People's Republic of China (PRC) social insurance law

Article 86

If the employer fails to pay the social insurance premium in full and on time, the social insurance premium collection agency shall order it to pay it within a time limit or make up for it, and from the date of default, an overdue fine of 5/10000 shall be added daily;

Failing to pay within the time limit, the relevant administrative departments shall impose a fine of more than one time and less than three times the amount owed.