10 When did the wage accumulation fund arrive?

It is generally stipulated that the unit shall remit the housing provident fund paid by the unit and remitted for the employees to the housing provident fund account within 5 days from the date of monthly payment of employees' wages. Assuming that the salary is paid on 10 every month, the housing accumulation fund will be paid on 15. The monthly arrival time of the provident fund needs to be calculated according to the company's cash payment or transfer cheque payment to the provident fund management center, which can be inquired after 5 days of salary payment.

Housing accumulation fund refers to the long-term housing savings paid by state organs and institutions, state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and institutions, private non-enterprise units, social organizations and their employees.

Housing provident fund deposit scope

1, institutions;

2. State-owned enterprises, urban collective enterprises, foreign-invested enterprises, enterprises invested by Hong Kong, Macao and Taiwan businessmen, urban private enterprises and other urban enterprises or economic organizations;

3. Private non-enterprise units and social organizations;

4. Permanent representative offices of foreign, Hong Kong, Macao and Taiwan invested enterprises and other economic organizations.

Urban individual industrial and commercial households and freelancers can apply for housing provident fund deposit (note: not all housing provident fund management centers in community cities allow urban individual industrial and commercial households and freelancers to deposit housing provident fund, please consult local housing provident fund management agencies for details).

The deposit ratio of employees and unit housing provident fund shall not be less than 5% of the average monthly salary of employees in the previous year; Conditional cities can appropriately increase the deposit ratio. The specific deposit ratio shall be drawn up by the Housing Provident Fund Management Committee and submitted to the people's governments of provinces, autonomous regions and municipalities directly under the Central Government for approval after being audited by the people's governments at the corresponding levels. The monthly deposit base of urban individual industrial and commercial households and freelancers' housing provident fund is calculated in principle according to the average monthly tax revenue of the depositor in the previous year.

If the unit does not handle the registration of housing provident fund deposit for its employees or the establishment of housing provident fund accounts, the housing provident fund management center shall order it to be handled within a time limit; Failing to handle it within the time limit, a fine of 6.5438+0 million yuan and 50,000 yuan shall be imposed. If the unit fails to pay or underpays the housing provident fund within the time limit, the housing provident fund management center shall order it to pay within a time limit; If the deposit is not made within the time limit, it may apply to the people's court for compulsory execution.

The definition of housing provident fund includes the following five aspects:

(1) The housing accumulation fund is only established in cities and towns, and the housing accumulation fund system is not established in rural areas.

(2) Only on-the-job employees can establish the housing accumulation fund system. Unemployed urban residents and retired workers do not implement the housing provident fund system.

(3) The housing accumulation fund consists of two parts, one part is paid by the employee's unit, and the other part is paid by the employee. After the employee's individual deposit is withheld by the unit, it will be deposited into the individual account of the housing provident fund together with the unit deposit.

(4) The long-term nature of housing provident fund deposit. Once the housing provident fund system is established, employees must be paid continuously in accordance with the regulations during their employment, and shall not be suspended or interrupted except for employees' retirement or other circumstances stipulated in the Regulations on the Administration of Housing Provident Fund. It embodies the stability, unity, standardization and compulsion of housing provident fund.

(five) the housing provident fund is the employee's personal housing savings fund, which is specially used for housing consumption expenditure.

How does the unit pay the housing accumulation fund?

1. The old unit goes to the housing provident fund management center to register the housing provident fund deposit, and after being audited by the housing provident fund management center, it goes to the entrusted bank to go through the formalities for the establishment of housing provident fund accounts for its employees. Each employee can only have one housing provident fund account. Housing provident fund management center to establish a detailed account of employee housing provident fund, record the deposit and withdrawal of employee individual housing provident fund.

2. The new unit shall, within 30 days from the date of establishment, go to the housing provident fund management center to register the housing provident fund deposit, and within 20 days from the date of registration, go to the entrusted bank to go through the formalities for the establishment of housing provident fund accounts for its employees.

3. In case of merger, division, cancellation or bankruptcy of a unit, the original unit or liquidation organization shall go to the housing provident fund management center for registration of change or cancellation within 30 days from the date of the above-mentioned situation, and hold the audit documents of the housing provident fund management center within 20 days from the date of registration of change or cancellation.

How do individuals pay housing provident fund?

1. If a company employs employees, it shall go to the housing provident fund management center for deposit registration within 30 days from the date of employment, and go to the entrusted bank for the establishment or transfer of employee housing provident fund accounts with the audit documents of the housing provident fund management center.

2. Where a unit terminates the labor relationship with its employees, it shall, within 30 days from the date of termination of the labor relationship, go through the formalities for changing the registration at the housing provident fund management center by the unit, and go through the formalities for transferring or sealing the employee's housing provident fund account at the entrusted bank by the audit documents of the housing provident fund management center.

legal ground

Regulations on the administration of housing provident fund

Article 19 The housing accumulation fund paid by individual employees shall be withheld and remitted from their wages by their units.

The unit shall remit the housing provident fund paid by the unit and remitted for the employees to the housing provident fund account within 5 days from the date of monthly payment of employees' wages, and the entrusted bank shall include it in the employee housing provident fund account.