Where can I return the provident fund? The housing provident fund is not refundable. It can only be withdrawn if it meets the withdrawal conditions. The withdrawal conditions of the housing provident fund can be purchase, construction, renovation, overhaul of self owned housing or retirement. Introduce the relevant provisions in the Regulations on the Administration of Housing Provident Fund: Article 18 The contribution ratio of housing provident fund of employees and units shall not be less than 5% of the average monthly salary of employees in the previous year; In cities where conditions permit, the deposit ratio may be appropriately increased. The specific payment proportion shall be drawn up by the Housing Provident Fund Management Committee, reviewed by the people's government at the same level, and submitted to the people's government of the province, autonomous region, and municipality directly under the Central Government for approval. Article 19 The housing provident fund deposited by an individual employee shall be withheld and remitted by his/her unit from his/her salary every month. The unit shall remit the housing provident fund deposited by the unit and paid on behalf of employees to the special account of housing provident fund within 5 days from the date of monthly payment of employees' wages, and the entrusted bank shall record it into the account of employees' housing provident fund.
 According to Article 24 of the Regulations on the Administration of Housing Provident Fund, if an employee has one of the following circumstances, he/she can withdraw the balance of the account of housing provident fund: (1) purchase, construction, renovation, overhaul of self owned housing; （2） Retired or retired; （3） Completely lose the ability to work and terminate the labor relationship with the unit; （4） Going abroad to settle down; （5） Repayment of principal and interest of house purchase loan; （6） The rent exceeds the specified proportion of the family's wage income. In accordance with the provisions of (2), (3) and (4) of the preceding paragraph, if the employee housing fund is withdrawn, the employee housing fund account shall be canceled at the same time. If an employee dies or is declared dead, the heir or legatee of the employee may withdraw the balance of the employee's housing fund account; If there is no heir or legatee, the balance of the employee's housing provident fund account shall be included in the value-added income of the housing provident fund.