Recently, many places have successively carried out the adjustment of the provident fund base, and the human resources and social security bureaus in some regions have written the housing provident fund into the labor contract template. What are the new regulations on housing provident fund? Let's find out.
In 2024, the Shanghai Municipal Taxation Bureau and the Provident Fund Center will share the social security payment declaration data
On May 9, the Shanghai Provident Fund Management Center issued the latest announcement, clarifying that in 2024, the Municipal Taxation Bureau and the Municipal Provident Fund Center will share the data on the declaration of social security payment wages.
In order to continuously optimize the business environment and improve the convenience of tax payment for units, the Municipal Taxation Bureau and the Municipal Provident Fund Center will share the data of social security payment and wage declaration in 2024. After the authorization and consent of the unit, the annual social security payment wage declaration data can be applied to the adjustment of the housing provident fund base in 2024 to realize the pre-filling of employees' wages.
At that time, when the unit logs in to the all-in-one network, Shanghai Housing Provident Fund Network and other channels to handle the base adjustment, there is no need to repeatedly fill in the average monthly wage information of employees. After the unit confirms and submits, the adjustment of the housing provident fund base can be completed, and the adjustment results can be queried synchronously.
In the past, the social security system and the provident fund system were separated, and many enterprises were slightly different in the selection of the payment base when paying social security and provident fund for employees. The signal behind the opening of the system and information synchronization is very important, after all, Beijing and Shanghai will already implement a round of combined declaration policy of five insurances and one housing fund in 2023.
Adjustment of the provident fund base
In addition to Shanghai, other cities have also carried out the adjustment of the provident fund base.
1. Dalian City: The minimum contribution base of the housing provident fund for newly recruited employees is 2,100 yuan.
Starting from May 1, the minimum wage standard for new workers or newly transferred workers in Dalian has been raised from 1,910 yuan to 2,100 yuan, and the minimum contribution base of the housing provident fund has been adjusted to 2,100 yuan.
2. Benxi, Liaoning: 2024 Housing Provident Fund Contribution Base Adjustment.
The lower limit of the housing provident fund contribution base in 2024 will be adjusted to 1,900 yuan (second level), and the lower limit of the housing provident fund contribution base in Benxi County and Huanren County in 2024 will be adjusted to 1,700 yuan (third level).
3. Hangzhou: The minimum wage standard is released, and the provident fund base is about to be adjusted.
On May 10, the Hangzhou Municipal People's Government issued the Notice on Adjusting the Minimum Wage Standard in the Urban Area (Hang Zheng Han [2024] No. 37), which will adjust the minimum monthly wage standard in Hangzhou to 2,490 yuan and the minimum hourly wage standard for part-time work to 24 yuan from January 1, 2024.
Hangzhou's provident fund policy is based on the principle of "controlling the high and ensuring the low", for example, the upper limit of the contribution base of the housing provident fund in Hangzhou is three times the average monthly salary of employees in Hangzhou in the previous year; The lower limit is the minimum wage standard in Hangzhou. Therefore, after the minimum wage standard in Hangzhou is raised, the lower limit of the provident fund payment base will also be adjusted accordingly, and the specific implementation time and implementation rules will be subject to the documents issued by the relevant provident fund center.
Shenyang: From April 1, the deposit of provident fund will be included in the model text of the labor contract
The Shenyang Municipal Bureau of Human Resources and Social Security recently issued the Notice on Revising the Model Text of the Labor Contract. The Notice will be officially implemented from April 1, 2024.
The notice makes it clear that after the employer and the employee sign the Labor Contract, the Labor Contract (Labor Dispatch) and the Collective Contract, the employer must establish a housing provident fund system in accordance with laws, regulations and contract provisions.
Among them, according to Article 21 of the new version of the Labor Contract officially released:
Party A and Party B shall pay the housing provident fund in accordance with the relevant regulations, of which the part that Party B should pay shall be withheld and paid by Party A; If Party A infringes upon the legitimate rights and interests of Party B's housing provident fund, Party B may complain or report to the housing provident fund management department.
Article 24 of the new version of the Labor Contract (Labor Dispatch) stipulates that:
Party A and Party B shall pay the housing provident fund at the location of the employing unit in accordance with the relevant regulations, and Party A shall inform Party B of the housing provident fund payment on a monthly basis. Disputes between Party A and Party B arising from the deposit of housing provident fund shall be subject to complaints and reports by the housing provident fund management agency.
In addition, in view of the diversity of the texts of the Collective Contract, it is clarified that when the employer and the employer's trade union sign the Collective Contract, the clause on the payment of housing provident fund must be included in the collective contract.
As early as 2023, the housing provident fund management centers in Xi'an, Wuhan and other places have clarified that the housing provident fund will be included in the full text of the "Labor Contract".
1. Xi'an: Employers must establish a housing provident fund system in accordance with the law
From August 30, 2023, the housing provident fund has been included in the full text of the Xi'an Labor Contract, and after the employer and the employee sign the labor contract, they must establish a housing provident fund system in accordance with laws and regulations and the provisions of the labor contract.
The "Notice" makes it clear that for employers that have not established a housing provident fund, the provident fund management department will carry out law enforcement inspections in accordance with the law, and those who refuse to establish or cooperate with the implementation of the norms may face an administrative penalty of up to 50,000 yuan and a punishment for dishonesty.
In addition, the newly revised text of the Labor Contract includes employers such as labor dispatch, construction industry, comprehensive collective, regional collective and industrial collective in the scope of compulsory establishment.
After signing the Labor Contract with the employee, the employer shall promptly go to the provident fund management department, the government service hall, the branch of the housing provident fund deposit bank or through the Shaanxi government service network to go through the establishment formalities.
After being included in the text of the "Labor Contract", the local provident fund management department will carry out regular inspections in accordance with the law in the form of EMS, telephone calls, and door-to-door inspections.
2. Wuhan: The contribution of the housing provident fund for employees was officially included in the "Model Labor Contract"
In March 2023, the Wuhan Housing Provident Fund was officially included in the Model Labor Contract.
The first paragraph of Article 9 of the text stipulates that Party A and Party B shall pay the housing provident fund in accordance with the relevant regulations, and the part that Party B shall pay shall be withheld and paid by Party A. If Party A infringes on the rights and interests of Party B's housing provident fund, Party B may complain or report to the housing provident fund management department.
Beijing: Loans will not be granted within 5 years for illegal withdrawals
On May 6, the Beijing Housing Provident Fund Management Center issued the "Notice on Further Carrying out the Governance of Illegal Withdrawal of Housing Provident Fund" to further strengthen the governance of illegal withdrawal of housing provident fund and introduce relevant governance measures.
The "Notice" makes it clear that the acceptance department will increase the review of the extracted materials, and conduct a comprehensive review of the authenticity of identity and household registration, real estate transactions, social security, marriage registration, housing loans and other materials; For those who provide material information from other provinces and cities, cross-local cooperation will be carried out to verify the authenticity of the information.
If an employee applies for the withdrawal of housing provident fund in the following 8 circumstances, the employee shall be required to go to the management department for on-site handling with the withdrawal application materials; Where it is necessary to further verify personal credit, employees should be required to sign a "Letter of Authorization and Commitment for Personal Information Verification" in person.
(1) Two or more transactions of the same house within 12 months;
(2) The same person has two or more marital changes within 12 months;
(3) Purchasing housing that is not the place of household registration or the place of deposit;
(4) The proportion and area of the purchased housing property rights do not meet the conditions for self-occupation;
(5) The price of the purchased housing deviates significantly from the market level;
(6) Non-spouses, parents, and children purchase houses together;
(7) Failing to pay social insurance in the city and moving the housing provident fund account into the city;
(8) Other doubtful extractions.
If the employee's purchase behavior needs to be further verified, the Beijing Housing Provident Fund Management Center will require the employee to provide supplementary materials. However, if the supplementary materials are not enough to prove that the house purchased is for self-occupation, the acceptance department will verify with the employee's unit, and the housing provident fund manager of the unit will go to the management department to handle the withdrawal business on the spot with the employee. The verification result will be issued within 3 working days.
While intensifying the review, the punishment for illegal extraction will also be strengthened. For employees who withdraw housing provident fund in violation of regulations, the Beijing Housing Provident Fund Management Center will order them to refund the amount withdrawn in full in violation of regulations, record their personal information in the bad information database, and will not apply for housing provident fund withdrawal or housing provident fund loan application within 5 years.
In addition, the Beijing Housing Provident Fund Management Center clarified: "The housing provident fund withdrawal policy has not been adjusted, and there is no impact on the withdrawal of housing provident fund for employees who have paid in accordance with the law." ”