The provident fund base, also known as the "provident fund deposit base", specifically refers to the average monthly salary of employees in the previous fiscal year. Generally speaking, the deposit base of the provident fund is limited within a certain range, and the deposit base of the provident fund needs to be greater than or equal to the monthly minimum wage standard of employees in the previous year announced by the municipal human resources and social security department.

(a) the determination of the wage base of housing provident fund:

The calculation of the wage base of housing provident fund should be based on the contents of the Provisions on the Composition of Total Wages issued by the National Bureau of Statistics. Generally speaking, employees' wages consist of the following six parts: hourly wages, piece-rate wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances.

(two) approved monthly deposit, simplify the calculation method of deposit:

Accurately calculating the base of housing provident fund payable by employees and paid by the unit for employees is the obligation of the unit and the right that employees should enjoy. Workers, units, housing provident fund management centers and entrusted banks shall carefully calculate and verify the monthly deposit base of housing provident fund.