1, according to the Notice of the Ministry of Finance on Printing and Distributing the Disabled Persons' Federation in People's Republic of China (PRC), State Taxation Administration of The People's Republic of China (Caishui [2015] No.72), the proportion of employing units to arrange employment for the disabled shall not be less than 65,438+0.5% of the total number of employees in the unit.
2. The employment security fund for the disabled referred to as the residual insurance fund refers to the organs, organizations, enterprises and institutions and urban and rural collective economic organizations that arrange employment for the disabled in proportion in areas where the proportion of the disabled is not up to the proportion stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
Extended data:
The disabled employment security fund does not pay the risk:
1. When the company cancels the contract, it can't cancel it, and it has to pay all the remaining insurance money and late fees.
2. Local taxes and the Disabled Persons' Federation have the right to demand payment at any time. If they are not paid, they may not be able to report taxes.
3. If the amount is relatively large, the Disabled Persons' Federation may apply to the court for compulsory execution at any time.
4, the disabled employment security fund must be audited on time and paid on time. Otherwise, there will be a late payment fee. The late payment fee for the disabled employment security fund is very severe, and it is calculated with compound interest. The upper limit of the late payment fee is the principal.
References:
Baidu Encyclopedia-Measures for the Administration of Collection and Use of Employment Security Fund for Disabled Persons