If the employment arrangement for the disabled is not up to the specified proportion, the employer shall collect the security fund in full according to the difference, and if the difference is less than one person, it shall be calculated and paid according to the difference proportion. Security payable = (the total number of employees in the unit last year × 1.5%- the number of disabled employees) × the average annual salary of employees in this area last year.

The residual insurance fund, that is, the employment security fund for the disabled, refers to the state's efforts to promote the employment of the disabled in proportion, so that all types of employers can fulfill their obligations of arranging the employment of the disabled in proportion according to law and assume social responsibilities equally.