The handling of provident fund includes provident fund loan and provident fund withdrawal. If an employee withdraws the deposit balance in the housing provident fund account, the unit shall verify it and issue a withdrawal certificate. Employees shall apply to the Housing Provident Fund Management Center for withdrawal of housing provident fund with the withdrawal certificate. The Housing Provident Fund Management Center shall, within three days from the date of accepting the application, make a decision on whether to allow or not to withdraw and notify the applicant; If the withdrawal is approved, the entrusted bank shall go through the payment procedures.
 Legal basis
 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, build, rebuild or overhaul his/her own 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 In accordance with the provisions of (2), (3) and (4) of the preceding paragraph, if the employee housing fund is withdrawn, the employee housing fund account shall be canceled at the same time.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.
 Article 25 of the Regulations on the Administration of Housing Provident Fund: If an employee withdraws the deposit balance in the housing provident fund account, his/her unit shall verify it and issue a withdrawal certificate. Employees shall apply to the Housing Provident Fund Management Center for withdrawal of housing provident fund with the withdrawal certificate. The Housing Provident Fund Management Center shall, within 3 days from the date of accepting the application, make a decision on whether to allow or not to withdraw, and notify the applicant; If the withdrawal is approved, the entrusted bank shall handle the payment procedures.
 Article 26 of the Regulations on the Administration of Housing Provident Fund, the employees who pay housing provident fund can apply for housing provident fund loans to the Housing Provident Fund Management Center when purchasing, building, rebuilding and overhauling their own housing. The Housing Provident Fund Management Center shall, within 15 days from the date of accepting the application, make a decision on whether to grant or not to grant loans and notify the applicant; If the loan is approved, the entrusted bank shall handle the loan procedures. The risk of housing fund loan shall be borne by the housing fund management center.
 Article 27 of the Regulations on the Administration of Housing Provident Fund The applicant who applies for housing provident fund loan shall provide guarantee.