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What are the exemption conditions of employment security fund for the disabled?
Within three years from the date of industrial and commercial registration, small and micro enterprises that arrange employment for the disabled and employ less than 20 people (including 20 people) are exempt from residual insurance payments.

Due to force majeure, natural disasters or other emergencies, the employer has suffered significant direct economic losses, and may apply for reduction or deferment of the security fund. Specific measures shall be formulated by the financial departments of all provinces, autonomous regions and municipalities directly under the Central Government.

The maximum amount of the employer's application for holding over the security deposit shall not be less than the amount of the security deposit payable 1 year, and the maximum period for applying for holding over the security deposit shall not exceed 6 months.

Extended data:

"Measures for the Administration of the Collection and Use of Employment Security Fund for Disabled Persons" Article 6 The proportion of employing units to arrange employment for disabled persons shall not be less than 65,438+0.5% of the total number of employees in the unit. The specific proportion shall be stipulated by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government according to the actual situation in their respective regions. If the employing unit fails to reach the proportion stipulated by the local people's government of the province, autonomous region or municipality directly under the Central Government, it shall pay the security fund.

Article 7 Only when the employing unit employs disabled persons as staff or legally signs a labor contract (service agreement) 1 year or above with disabled persons of employment age, and the actual salary paid is not lower than the local minimum wage standard, and the social insurance premium is paid in full, can it be included in the employment of disabled persons arranged by the employing unit.

State Taxation Administration of The People's Republic of China-Notice on Exemption of Small and Micro Enterprises from Relevant Government Funds