how? The highest 4436 yuan per person, the minimum 145 yuan
2015 annual unit and the housing provident fund deposit ratio upper limit and lower limit, the highest shall not exceed the employee's average monthly average salary of 12%, the lowest should not be less than 5%.
according to the actual situation of the local housing provident fund management in our city, it is determined that the highest deposit base is calculated by the maximum deposit base of 3 times the annual average salary of 73933 yuan for the provincial employees. Units and workers can not pay more than 2218 yuan per month, that is to say, the total monthly deposit amount of individuals and units is 4436 yuan.
according to the minimum monthly wage standard of Ji'nan in 2014, the minimum monthly deposit reserve for housing provident fund is 1450 yuan. The average monthly salary of employees was less than 1450 yuan in the previous year, and the monthly deposit base of housing provident fund was 1450 yuan. In accordance with the minimum deposit ratio of not less than 5%, the minimum monthly deposit amount per unit and staff member is 72.5 yuan, and the two part adds up to 145 yuan.
who benefits? Wages below 1450 yuan, higher than 16250 yuan
whether the highest or the lowest, compared with the previous year has increased. In 2014, the highest and minimum monthly payments for employees were 3900 yuan and 135 yuan respectively. Industry analysts believe that the adjustment of the provident fund deposit base has a direct impact on the contribution of some of the public's provident fund in the upper and lower limits of the deposit, making the accumulation of their accumulation funds increase.
from the perspective of the minimum wage base, workers who earn less than 1450 yuan a month will benefit from this adjustment. For example, the monthly salary of an employee is 1000 yuan. According to the relevant regulations in 2014, the monthly deposit amount of the housing provident fund is 135 yuan, and this year it will become 145 yuan.
from the point of view of the highest pay base, the monthly wage between 16250 yuan and 18483 yuan will benefit, because this part of the employee will pay the fund in accordance with the maximum limit of 16250 yuan in 2014, even if the salary is higher than 16250 yuan, but the new policy will be paid in accordance with the actual wage in 2015. Housing Provident Fund. For example, a worker's salary is 17000 yuan. In 2014, the total monthly deposit amount of the employee was 16250 x 12% x 2, or 3900 yuan. But this year the data will reach 17000 x 12% x 2, or 4080 yuan, more than 180 yuan.
tax exempt? The part of more than 1575 yuan shall be paid tax
according to the notice, according to the document of the Ministry of Finance and the State Administration of Taxation (financial and tax [2006]10), according to the average wages of 52504 yuan and 3 times the average wages of the workers in the last year of the legal persons of the Ji'nan city (including the central, provincial, municipal, county, and below) The maximum monthly deposit base of duty-free housing provident fund is 13126 yuan. What is the significance of determining the base of this deposit?
this, the person in charge of the Ji'nan housing provident fund management center explains, according to the state regulations: "the monthly average wage of the housing provident fund of the units and workers shall not exceed 3 times the average monthly wages of the workers in the city in the first year of the workers' work place." The Statistics Department announced that the average salary of the workers in the city of Ji'nan in 2014 is 52504 yuan, so the monthly unit and individual payment amount can be duty-free within 1575.12 yuan (52504 * 3 12 * 12%). Between 1575.12 and 2218 yuan, we must pay personal income tax. 73933 x 3, 12 (months), 18483 yuan, 18483 x 12%, 2218 yuan, 2218 * 2=4436 yuan.