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Does China Localization Support Supplementary Public Housing Fund (SPHF)? (Doc ID 1993978.1)

Last updated on MARCH 08, 2017

Applies to:

Oracle HRMS (China) - Version 12.1.3 and later
Information in this document applies to any platform.


Currently "Supplementary Public Housing Fund" (SPHF) and "Public Housing Fund" (PHF) is combined calculated in one element "Public Housing Fund".

This causes a difference when calculating the EE (employee) and ER (employer) amounts compared with the amount that actually should be paid to government department.

Example: Employee A

Contribution base: 12993
PHF EE portion rate: 7%
SPHF EE portion rate: 5%

Scenario 1: (current process)

Total PHF + SPHF EE portion amount = round(12993 x(7%+5%),0) = 1559

Scenario 2: (correct process)

PHF EE portion amount: 910
SPHF EE portion amount: 650
Total PHF + SPHF EE amount = 1560

The same when calculating ER portion. So there will be two yuan difference for each employee when employer pay to government.

Need to introduce Supplementary Public Housing Fund elements to separate the SPHF from PHF.


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