Adjustment of Contribution Base and Rates for Housing Provident Fund for 2021 in Shenzhen

深圳市調整2021年度住房公積金繳存基數和繳存比例

 

According to the Notice on the Adjustment of Contribution Base and Rates for Housing Provident Fund issued by Shenzhen Housing Provident Fund Administration Centre on June 21, 2021, the following adjustments shall be implemented.

深圳市住房公積金管理中心於2021621日發佈《關於做好2021年住房公積金繳存基數和繳存比例調整工作的通知》,有關住房公積金的調整內容如下:

  1. Starting from July 1, 2021, the employer shall adjust the contribution base for Housing Provident Fund. The new contribution base is the average salary of the employee in 2020.

202171日起,各住房公積金繳存單位(以下簡稱單位)應當調整並執行調整後的住房公積金繳存基數(以下簡稱繳存基數),繳存基數為2020年度職工個人月均工資總額。

  1. The basis for calculation of contribution, however, should not be less than previous year’s lowest standard salary as announced by the labour department and should not be more than 3 times of previous year’s average monthly salary as announced by the statistic department.

繳存基數不得低於市勞動部門公佈的上一年度職工月最低工資標準,不得超過市統計部門公佈的上一年度全市在崗職工月平均工資的3倍。

  1. During the period from July 1, 2021 to June 30, 2022, the contribution base shall be between RMB2,200 and RMB34,860.

根據2020年度深圳市職工月最低工資標準人民幣2,200元,2020年度深圳市在崗職工月平均工資人民幣11,620元,在20217月至20226月期間,深圳市公積金繳存基數下限為人民幣2,200,上限為人民幣34,860元。

  1. The contribution rate for both employer and employee should be between 5% to 12%. The employer may adjust the contribution rate according to its own situation in July 2021.

單位及職工的住房公積金繳存比例下限各為5%,上限各為12%。單位可以根據自身實際情況在20217月份調整一次住房公積金繳存比例。

  1. The above adjustments shall take effect from July 1, 2021 till June 30, 2022. The employer shall make up the balances if fails to make adjustment in July 2021.

調整後的繳存基數和繳存比例執行期限為202171日至2022630日。202171日至調整當月之間少繳部分的住房公積金,單位在調整後應予以補繳。

 

If you wish to obtain more information or assistance, please visit the official website of Kaizen CPA Limited at www.kaizencpa.com or contact us through the following and talk to our professionals:

E: info@kaizencpa.com

T: +852 2341 1444

M: +852 5616 4140, +86 152 1943 4614

WhatsApp/ Line/ Wechat: +852 5616 4140 

Skype: kaizencpa

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