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    西安市公積金繳存基數7月1日起調整
    日期:2019-06-21 17:13:41  來源:華商網(華商報)    字號: T | T

      華商報訊(記者 卿榮波)6月20日,華商報記者從西安住房公積金管理中心了解到,西安地區2019年度住房公積金繳存基數自7月1日起調整。
     
      月繳存基數上限不得高于20955元
     
      西安住房公積金管理中心工作人員介紹說,2019年度職工住房公積金繳存基數調整為職工個人2018年(自然年度)月平均工資,繳存基數每年核定一次,調整后的繳存基數執行期間為2019年7月至2020年6月。
     
      按照國家統計局《關于工資總額組成的規定》(統制字[1990]1號)規定,計算繳存基數的工資總額組成主要包括:計時工資、計件工資、獎金、津貼和補貼、加班加點工資、特殊情況下支付的工資。
     
      2019年度住房公積金月繳存基數,上限不得高于2018年西安市城鎮非私營單位就業人員月平均工資的三倍,即20955元。職工月平均工資超過上限的,以上限金額作為繳存基數。未超過上限的,以實際月平均工資作為繳存基數。
     
      繳存基數下限不得低于西安市最低工資標準:新城區、碑林區、蓮湖區、灞橋區、未央區、雁塔區、閻良區、臨潼區、長安區、高陵區最低工資1800元/月;鄠邑區、藍田縣、周至縣最低工資1700元/月。西咸新區、西安鐵路局最低工資參照1800元/月執行。
     
      繳存單位不得逾期繳存或者少繳
     
      單位和職工住房公積金繳存比例下限分別為5%,上限分別為12%。單位可在規定的繳存比例上下限區間內自主確定繳存比例。
     
      住房公積金月繳存額由職工個人繳存額和單位繳存額兩部分構成,月繳存額等于職工月繳存基數分別與職工和單位繳存比例的乘積之和。繳存基數、個人繳存額和單位繳存額應分別四舍五入到元,取整數。
     
      單位和個人繳存的住房公積金及其利息屬于職工個人所有,依照國家有關規定免交所得稅。生產經營困難的企業,經職工代表大會或工會討論通過,可向西安住房公積金管理中心申請緩繳。自主繳交人的住房公積金繳存基數及繳存比例參照上述規定執行。
     
      另外,繳存單位應當按月、連續、足額匯繳住房公積金,不得逾期繳存或者少繳。對應建未建、應繳未繳或繳存不規范又拒不整改的單位,西安住房公積金管理中心應依據《住房公積金管理條例》及有關規定加大處罰力度,同時將其列入失信“黑名單”,納入陜西省公共信用信息公示系統進行聯合懲戒。
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