2. Units that arrange employment for the disabled do not reach the required proportion shall pay the employment security fund for the disabled according to the proportion of 65438+ 0.6% of the total wages of employees in the previous year. However, if the average wage of employees in the last year of the unit exceeds a certain proportion of the average wage of employees in the whole city in the previous year, the part exceeding the proportion will not be included in the base for paying the employment security fund for the disabled.
3. Units that arrange employment for the disabled do not reach the prescribed proportion shall, in accordance with the provisions of Article 5 of these Measures, pay the employment security fund for the disabled to the social insurance agency affiliated to the Municipal Labor and Social Security Bureau (hereinafter referred to as the social insurance agency). The collection time of employment security fund for the disabled is May each year.
4. If the unit fails to pay the employment security fund for the disabled in accordance with the regulations, the administrative department of labor and social security shall order it to pay it within a time limit, and the overdue unit shall charge a 5% late fee on a daily basis from the date of default. Late fees are incorporated into the employment security fund for the disabled. Refusing to pay the employment security fund for the disabled within the time limit, the administrative department of labor security shall apply to the people's court for compulsory collection according to law, and may impose a fine of 1000 yuan but not more than 20,000 yuan on the directly responsible person in charge and other directly responsible personnel. The above is the practice in Shanghai, which is basically the same everywhere, and many places entrust local tax bureaus to collect it. You can go to the local social security department and local taxation bureau for further consultation.