1. All kinds of employing units (including central and provincial units stationed in Guangzhou, foreign units and enterprises registered in this Municipality, enterprises invested by Hong Kong, Macao and Taiwan businessmen and foreign-invested enterprises) that fail to arrange employment for disabled people at home and abroad according to the prescribed proportion shall pay security funds according to law. 2. The security fund shall be examined and approved by the Disabled Persons' Federation and collected by the local tax authorities. 3. Security fund payable = (average number of employees in the last year) 4. Collecting security fund is a means to promote employers to arrange employment for disabled people.