Ji'nan Times reporter Luo Xiaofei
reporter from the Ji'nan housing provident fund management center, from July 1st, the unit residence is the lowest housing for the employees in the calendar District, the Central District, the Huaiyin District, the Tianqiao District and the calendar district. The monthly payment base of the provident fund is adjusted to 1910 yuan, and the maximum monthly deposit amount of employees and employees should not exceed 3229.2 yuan.
monthly total amount is not more than 6458.4 yuan
it is reported that in 2017, the monthly average salary of the workers in Ji'nan is 5850 yuan, and the monthly payment base of the maximum housing accumulation fund is determined to be 17550 yuan before the 2018 payment. That is to say, personal monthly salary of not more than 17550 yuan to pay provident fund exemption from personal income tax, more than this number to pay personal income tax.
from July 1st, when each unit has calculated the monthly payment of the employees' housing accumulation fund monthly, the maximum deposit ratio of the unit and the individual workers is not more than 12% multiplied by the average monthly wages of the employees in the last year. The monthly payment of the housing provident fund monthly, which is within the base number of the above month, is allowed to be paid in the individual's taxable income. It is deducted from it. The maximum monthly deposit amount per unit and staff member shall not exceed 3229.2 yuan, and the total monthly total deposit amount shall be 6458.4 yuan.
the minimum deposit base of 1910 yuan, 1730 yuan two files
according to "the notice of the Shandong Provincial People's Government on the declaration of the minimum wage standard of the province", the minimum housing provident fund monthly payment base is divided into two files in 2018, and the unit residence is the lowest residence in the calendar District, the Central District, the Huaiyin District, the Tianqiao District and the calendar district. Housing provident fund monthly payment base of 1910 yuan unit residence for Changqing, Zhangqiu District, Pingyin County, Jiyang County, Shanghe County, the minimum housing provident fund monthly deposit base is 1730 yuan. The minimum monthly deposit base in the above two areas increased by 100 yuan and 90 yuan respectively over last year.
workers' monthly wages are lower than the minimum housing provident fund monthly basis. The base of the housing provident fund month is 1910 yuan and 1730 yuan respectively according to the unit's domicile. The minimum payment ratio of the housing provident fund of the units and workers is not less than 5%, and the minimum monthly payment of the units and workers is 9 respectively. 5.5 yuan, 86.5 yuan, the total monthly deposit amount is 191 yuan, 173 yuan respectively.
the maximum monthly payment base of freelancers was 17550 yuan
in July 16th, the management method for the use of housing provident fund for freelancers in Ji'nan was formally implemented.
according to this method, the base and proportion of the depositing provident fund for freelancer should be given the monthly average monthly income for the last year as the basis for the monthly deposit, and the personal declaration shall be made by the individual. Personal declaration of deposit base of more than 10 thousand yuan (including 10 thousand yuan) need to provide personal pay tax payment certificate. The monthly deposit base must not be lower than the minimum base of the annual monthly payment published by the Ji'nan housing provident fund management center. It should not be higher than the highest contribution base of the Ji'nan housing provident fund management center in the year of the year. The proportion of payment shall not be less than 10%, and no more than 24%. The monthly deposit amount of housing provident fund is equal to the monthly deposit base multiplied by the deposit ratio. This means that the maximum deposit base of the freelancer housing provident fund is not more than 17550 yuan.