吕梁市住房公积金管理中心关于做好2025年度住房公积金缴存基数和缴存比例调整工作的通知

Core Viewpoint - The article outlines the adjustments to the housing provident fund contribution base and rates for the year 2025 in Luliang City, emphasizing compliance with national regulations and local standards [4][5]. Summary by Sections Housing Provident Fund Contribution Base - The contribution base is defined as the employee's average monthly salary from the previous year, with a maximum limit of 23,793 yuan (three times the average monthly salary published by the local statistics department) and a minimum based on local minimum wage standards, ranging from 1,950 yuan to 2,150 yuan depending on the district [4]. - For employees who start working or are transferred after January 1, 2025, their contribution base will be based on their salary in the second month of employment or the month of transfer, respectively [4]. Housing Provident Fund Contribution Rate - Each employer can set a contribution rate between 5% and 12%, but only one standard can be applied within the same unit [8]. - The monthly contribution amount is calculated as the contribution base multiplied by both the employer's and employee's contribution rates, with a maximum limit of 5,710 yuan and a minimum of 196 yuan [8]. Adjustment Process - The adjustment work for the contribution base and rates should commence on July 1, 2025, with a one-month deadline for completion. Late adjustments require written explanations and approval from the management center [5][6]. - Employers can handle adjustments through an online service platform or in person at designated offices, provided they bring the necessary documentation [6]. Important Notes - Employers must adhere to the regulations and accurately calculate the average monthly salary of employees, as the management center will conduct random checks [9].