The 1. tag "*" is required.

2. "Payer's name" refers to the "name" on the business license or other approval certificate.

3. "On-the-job employees" refer to those who are employed by the employer or who have signed a labor contract (service agreement) 1 year or more (including 1 year) with the employer according to law. Seasonal employment should be converted into annual average employment.

4 "The proportion of employment for the disabled should be arranged" is maintained and quoted according to the provisions of the people's governments of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans.

5 "the number of disabled people actually arranged for employment last year" is filled in according to the employment situation of disabled people audited by the Disabled Persons' Federation (employment service agencies for disabled people).

6. "Average annual salary of employees in the previous year (or twice the average salary of local society)": If the average annual salary of employees in the previous year does not exceed twice the average salary of local society, it shall be calculated according to the average annual salary of employees in the employing unit; If it exceeds twice the local average wage, it shall be calculated according to twice the local average wage.

7. "Expenses payable in this period": If it is negative according to the formula, fill in "0".

8. "Tax deduction and exemption in the current period": For enterprises with less than 30 employees (including 30 employees), 65,438+000% of the "payable amount in the current period" will be temporarily deducted according to regulations. Other enterprises and other employers shall implement the policy of graded collection if the actual employment ratio of the disabled is lower than that of the disabled. During the period from 65438+2020 1 October1day to 65438+February 3, 20221day, if the actual employment rate of the disabled reaches 1% (inclusive), the free amount will be reduced or exempted by 50% of the "fees payable in this period"; If the actual employment rate of the disabled is less than 65,438+0%, the tax allowance shall be reduced by 65,438+00% of the payable amount in this period.

How to do a good job in accounting entries of disabled people's security fund

According to the new accounting standards, the disabled employment security fund (hereinafter referred to as the disabled security fund) can be calculated according to the regulations, and the account of "management expenses-disabled employment security fund (disabled security fund)" can be debited, and the account of "other payables-disabled employment security fund (disabled security fund)" can be credited. Debit "other payables-employment security fund for the disabled (disabled security fund)" or "other payables-employment security fund for the disabled (disabled security fund)" and credit "bank deposit". If the amount has a great influence on the profit, it can be evaluated once, recorded at face value once, debited with "management fee" and credited with "bank deposit".

Two accounting treatment methods:

1, if you don't take the withdrawal method, you can directly use it as a voucher when paying:

Borrow: management fee-residual insurance premium

Loan: bank deposit (or cash)

2. If you select:

(1) When extracting

Borrow: management fee-residual insurance premium

Loan: other payables-residual insurance fund

(2) When handing in

Debit: other payables-residual insurance fund

Loan: bank deposit (or cash)

How to fill in the declaration form of employment security fund for the disabled? If it is the first time to fill out the Declaration Form of Employment Security Fund for the Disabled, please fill it out one by one according to the instructions introduced in this article. Some places have reduced the employment security fund for the disabled. If the enterprise meets the policy of reduction and exemption, the financial department may also apply for reduction and exemption as required.