First, what is the annual payment base declaration?
"Annual payment base declaration", also known as "cross-year inventory verification", means that in the new housing provident fund year, the deposit unit readjusts the deposit base and proportion of employees according to the average monthly salary of employees in the previous year, and reports to the provident fund management center within the prescribed time limit.
2. What is the housing provident fund year?
The annual housing accumulation fund is from July 1st of each year to June 30th of the next year. The year of housing accumulation fund in 2021 refers to July 1, 2021 to June 30, 2022.
Three, when the unit for the New Year’s inventory approval?
In order to ensure that employees’ housing provident fund is paid on time and in full, the paying unit should complete the verification of the new year’s inventory before July 31 (the unit collecting and paying should be before July) after completing the remittance of the provident fund in June. Units with deferred payment status should also handle it.
4. What is the annual contribution ratio of housing provident fund in 2021?
In 2021, the annual deposit ratio of housing provident fund will still be 5%-12%, and the deposit unit can be determined independently according to its own economic situation, without providing materials or approval.
5. What are the upper and lower limits of the annual monthly deposit base of the housing provident fund in 2021?
In 2021, the upper limit of the monthly deposit base of Beijing housing provident fund is 28,221 yuan, and the lower limit of the monthly deposit base is 2,320 yuan.
Six, how to calculate the employee’s deposit base?
The monthly deposit base of employees’ housing provident fund refers to the average monthly salary of employees in the previous year. In 2021, the monthly deposit base of employees is the total salary during the period from January 1 to December 31, 2020 divided by 12. In 2021, new employees will start to pay housing provident fund from the second month of their work, and the monthly deposit base is the second month’s salary; In 2021, the newly transferred employees will pay the housing provident fund from the date when the transferred unit pays the salary, and the monthly payment base will be the salary of the transferred month.
Special note: If employees work in the deposit unit for less than one year in 2020, the deposit base is the total salary in 2020 divided by the actual working months.
For example:
1. Employee A took a new job on March 12, 2021 and joined the company A.. In April, 2021, Company A paid a salary of 6,000 yuan, so Company A should handle the increase of housing accumulation fund for A in April, and its deposit base is 6,000 yuan. When Company A checked and approved the 2021 annual housing accumulation fund inventory, the base of A was still 6000 yuan.
2. Employee B was transferred to Company B on May 18, 2021, and Company B paid him a salary of 8,000 yuan in May 2021. Then Company B should handle the increase of housing accumulation fund for B in May, and its deposit base is 8,000 yuan. When Company B handles the approval of the New Year’s Inventory of Housing Provident Fund in 2021, the base of B is still 8000 yuan.
3. Employee C started work in Company C in August 2020, with a monthly salary of 5,000 yuan from August to December 2020. In December 2020, C received a year-end bonus of RMB 10,000 from Company C.. When Company C handles the approval of the New Year’s Inventory of Housing Provident Fund in 2021, the deposit base of C should be (5000*5+10000)/5=7000 yuan.
Seven, how many channels are there for the unit to apply for the annual payment base?
There are three channels: one is through the website of Beijing Human Resources and Social Security Bureau (http://rsj.beijing.gov.cn/csibiz/); Second, through the online business platform of housing provident fund units (http://gjj.beijing.gov.cn/); Third, through the housing provident fund arbitrary management department or bank agency outlets. In order to simplify the process of this work, it is recommended to use social security channels to merge. See (http://gjj.beijing.gov.cn/web/zwgk61/xwdt/_ 300666/11011413/index.html, or watch the video) for the specific processing flow.
Eight, how to handle the new year’s inventory approval?
For the specific process, please refer to the "Detailed Explanation on the Operation of Checking and Approving the New Year’s Inventory of Housing Provident Fund for Employees" (website: http://gjj.beijing.gov.cn/web/zwwfw5/386727/386730/386733/387178/index.html).
9. How to check whether the New Year’s List has been approved successfully through the Internet?
After the company logs in to the online business platform of housing provident fund, click Provident Fund-New Year Inventory Verification on the left, and if the inventory information of "2021-2022" is displayed in the column of "Historical New Year Inventory Information" at the bottom of the page, it means that the verification of the 2021 New Year Inventory has been successfully completed.
X. Can the New Year’s Eve Inventory be withdrawn online if it is reported incorrectly?
The approval of the new year’s inventory of the unit should be based on the depositor of the unit in June. If the New Year’s Inventory has been approved, but no increase, decrease or remittance has been made in July, you can log in to the online business platform of housing provident fund, click Provident Fund-New Year’s Inventory Approval on the left, and click Withdraw in Historical New Year’s Inventory Information. After the withdrawal is successful, you can re-apply for the New Year’s Inventory Approval.
XI. What should I do if I find that the New Year’s List cannot be withdrawn?
If the company increases, decreases or remits in July after the approval of the new year’s inventory, and it cannot be withdrawn, it can be adjusted through the functions of "Adjust Deposit Amount" and "Change Company Information" on the online business platform. There are two situations:
1. Incorrect input of deposit base can be adjusted.
The company logs into the online business platform of housing provident fund, click Provident Fund-Remittance Payment-Adjustment of Deposit Amount-Single Adjustment on the left, enter the adjusted deposit base and submit.
Special note: the deposit unit can adjust for each employee once in a housing provident fund year through the Internet. If the unit adjusts the deposit base for the same employee many times, it needs to go to the management department or the counter of the entrusted bank agency.
2. Incorrect input of deposit proportion can be adjusted.
Companies log on to the online business platform of housing provident fund, click Provident Fund-Company Information Management-Company Information Change on the left, click Change on the right side of Company Deposit Ratio, select the deposit ratio of 5%-12% according to their own situation, and then click "Confirm" to submit.
Twelve, if the unit fails to find the wrong entry of the New Year’s inventory in time, resulting in overpayment or underpayment of housing provident fund for employees, how to deal with it?
1. If the employee overpays, he can apply for a refund.
If a unit applies to deduct the overpaid amount from its housing provident fund account back to the unit account, it is necessary to ask the employee for his consent, and the unit manager will bring his original ID card, fill out the Application Form for Overpaying Housing Provident Fund for Individuals to Return to the Unit Account (Form 210 of Housing Provident Fund), affix the official seal of the unit, and go to any management department or the counter of the entrusted bank agency for handling.
2. If the employee underpays, he shall pay in time.
Units will be workers housing provident fund deposit base approved error, did not pay the housing provident fund in full, should first adjust the employee deposit base correctly, through the housing provident fund online business platform or counter for the difference to repay.
When applying online, you should select "Payment by Difference" as the "Payment Type", enter the payment information, and then click [Confirm Payment List]. When handling at the counter, the unit manager should go to any management department or the counter of the entrusted bank agency with the original ID card, a complete and stamped Housing Provident Fund Repayment List (Table 207 of Housing Provident Fund).
If the payment is made by way of collection, the automatic collection will be completed on the collection day; If the collection method is not selected, the unit can also make payment by transfer check, bank remittance and cash.
Thirteen, how does the unit pay housing provident fund for employees?
There are four ways for units to deposit housing provident fund for employees, namely, entrusting bank to collect money (referred to as "collection"), transferring cheque, bank remittance and cash.
1. Deposit by "collection" (recommended)
When an enterprise opens an account and a bank opens an account, the e-window platform synchronously pushes the information of the enterprise bank account to the provident fund center, and automatically completes the collection registration of the enterprise housing provident fund.
Units can also register for collection through the online business platform. Click Provident Fund-Company Information Management-Entrusted Collection and Payment in the menu bar on the left side of the company’s online business platform page, fill in the entrusted collection information, and then click Submit. The bank automatically completes the collection and payment on the collection day selected by the unit, without the need for the unit to handle it on site.
2. Deposit by "transfer check"
The unit manager can bring the transfer check to any management department or the counter of the entrusted bank agency.
3. Deposit by "bank remittance"
Companies can log on to the online business platform of housing provident fund, click Payment on the remittance page, select the list to be paid, then click Next, select Bank Remittance in Payment Method, select the name of the receiving bank of Beijing Housing Provident Fund Management Center in Central Bank, and click Print Payment Notice after submission. Within 3 working days, the company will remit money to the bank account number shown in the Notice of Bank Remittance Payment through the online banking or counter of the bank where the company opens the account, and complete the payment.
4. Deposit by "cash"
Companies can log on to the online business platform of housing provident fund, click the "Payment" button on the remittance page, select the list to be paid and click "Next", select "Cash Payment" in "Payment Method" and arbitrarily select the name of the receiving bank of Beijing Housing Provident Fund Management Center in "Central Bank". After selection, data will be automatically displayed in Center Account Name and Center Collection Account. After submission, click Print Payment Notice. Units carrying cash and "cash payment notice" in 3 working days to the selected collection bank any outlets for cash payment.
Tip: Cash payment can only be deposited at the counter of the selected receiving bank, not through online banking. For example, if the bank shown in the Notice of Cash Payment is Bank of Communications, you can only deposit cash at any branch counter of Bank of Communications.
Fourteen, if the deposit unit production and operation difficulties, can reduce the proportion of housing provident fund deposit or suspend the deposit?
If the production and operation of the unit is difficult, it can be discussed and approved by the workers’ congress or the trade union (if there is no workers’ congress, it should be approved by more than 2/3 of all the workers), and it can apply for reducing the deposit ratio or delaying payment within the range of 1-4%. Units that hold over the housing provident fund should pay back the housing provident fund for employees during the holding over period after the economic benefits improve.
Units applying for reducing the deposit ratio or postponing payment can apply online or over the counter. Units should submit the Application Form for Reducing the Deposit Ratio and Deferred Payment of Unit Housing Provident Fund (Table 211 of Housing Provident Fund) and the Book of Reducing the Deposit Ratio and Deferred Payment of Unit Housing Provident Fund (Table 212 of Housing Provident Fund). If there is no workers’ congress or trade union in the unit, more than 2/3 of the employees shall sign the book "Reducing the deposit ratio of unit housing provident fund and deferment of payment" and agree to the unit’s application for reduction or deferment of payment. The subordinate management department shall review the reduction or deferred payment items applied by the unit, and the unit may receive the review results through the counter or apply for mail delivery.
Special note:
1. If the unit applies for holdover of housing provident fund since July 2021, it shall be handled after the completion of the 2021 New Year’s Inventory.
2. The application for rate reduction and deferred payment shall take effect after approval, and shall be valid until the end of June next year.
3. The bank agency entrusted with the housing accumulation fund collection business does not handle this business. The unit should go to the management department.
