How to adjust the provident fund base? Analysis of hot topics on the Internet in the past 10 days
Recently, the adjustment of provident fund base has become a hot topic among professionals and corporate HR. As various regions successively release provident fund payment policies for 2024, how to correctly adjust the base and avoid compliance risks has become the focus. This article will combine the hotly discussed content on the entire network to provide you with a structured summary of key points.
1. Provident Fund Base Adjustment Timetable for 2024
According to the latest notice from the local human resources and social security bureaus, the provident fund base adjustments in 2024 will be concentrated in June and July, and some regions have announced specific time windows:
| area | Adjust time | Execution time |
|---|---|---|
| Beijing | July 1st - July 31st | From August |
| Shanghai | June 20-July 20 | From July |
| Guangzhou | July 1st - July 25th | From August |
| Shenzhen | June 15th - July 15th | From July |
2. Core rules for base adjustment
According to the "Housing Provident Fund Management Regulations", the following points need to be paid attention to when adjusting the base:
| project | Rule description |
|---|---|
| Cardinality basis | Average monthly salary in the previous year (including bonuses/subsidy) |
| Upper and lower limit standards | It shall not be lower than the local minimum wage and shall not exceed three times the average social wage. |
| Adjustment range | In principle, it should not exceed 12% (some areas have special regulations) |
3. Detailed explanation of enterprise operation procedures
Enterprise HR needs to complete the adjustment according to the following steps:
1.Data preparation stage: Statistics of average monthly wages of employees in 2023, excluding overtime pay and other non-conventional income
2.System declaration stage: Submit the new base number through the provident fund management center online platform (salary details must be attached)
3.Employee confirmation stage: It needs to be publicized for 5 working days and confirmed by employee signature.
4.Back payment processing: If it involves back payment of the difference in previous years, a separate declaration is required.
4. Recent hot and controversial issues
According to social platform discussion data, the following issues receive the most attention:
| Disputed points | official response |
|---|---|
| Is the year-end bonus included in the base amount? | Included based on the average monthly amount after amortization throughout the year |
| Whether adjustments will be made to resigned employees? | Based on the adjustment of registered employees in the current month |
| Determination of new employee base | According to the first month’s salary or the labor contract |
5. Guide to Avoiding Common Mistakes
According to cases reported by provident fund centers in many places, special attention needs to be paid to:
•Error 1: Adjust directly according to the current monthly salary (the average monthly salary of the previous year should be used)
•Error 2: Failure to adjust the base of new employees in a timely manner (declaration is required the month after joining)
•Error 3: Multi-year back payment without calculation of late payment penalty (0.05% liquidated penalty per day)
6. Forecast of future policy trends
Based on the signals released by the recent Ministry of Housing and Urban-Rural Development symposium, the provident fund policy may show the following changes:
1.Differentiated deposits: Or allow enterprises in difficulty to apply for a phased reduction in the ratio
2.Cross-regional mutual recognition: Beijing-Tianjin-Hebei, Yangtze River Delta and other urban agglomerations are expected to realize interoperability of deposits and deposits
3.Flexible extraction: Rental withdrawal amount may be further increased
It is recommended that enterprises and employees pay attention to the notices on the official website of the local provident fund in a timely manner, and call the 12329 service hotline for consultation when encountering complex situations. Correctly adjusting the provident fund base is not only a compliance requirement, but also an important measure to protect the rights and interests of employees.
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