The calculation formula of the fund for the protection of the disabled is: the annual security payment = (the number of employees of the employer in the previous year × the employment ratio of the disabled specified by the local people's governments of provinces, autonomous regions and municipalities directly under the Central Government-the number of employees of the disabled actually arranged by the employer in the previous year) × the average annual salary of the employees of the employer in the previous year.

According to Article 8 of the Administrative Measures for the Collection and Use of Employment Security Fund for Disabled Persons, the security fund is calculated and paid according to the product of the difference between the number of disabled persons arranged by the employer in the previous year and the average annual salary of the employees of this unit. The calculation formula is as follows: the annual security payment = (the number of employees in the employer in the previous year × the proportion of employment for the disabled as stipulated by the local people's governments of provinces, autonomous regions and municipalities directly under the Central Government-the number of employees actually arranged by the employer in the previous year) × the average annual salary of employees in the employer in the previous year.

On-the-job employees of the employing unit refer to those who are in the process of making employees or who have signed labor contracts (service agreements) with the employing unit according to law 1 year or above (including 1 year). Seasonal employment should be converted into annual average employment. The use of labor dispatch workers is included in the number of employees in the dispatch unit.

The difference between the number of disabled persons employed by the employer and the prescribed proportion shall be subject to the calculation result of the formula and shall not be an integer. The average annual salary of employees of the employing unit in the previous year is calculated according to the total salary of employees of the employing unit in the previous year divided by the number of employees of the employing unit.

What is the calculation ratio of employment security fund for the disabled?

If the employment of disabled persons is not up to the prescribed proportion, the employer shall collect the security fund in full according to the difference; If the difference is less than one person, the payment shall be calculated according to the proportion of the difference. The employer arranged for a blind person to be two.

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.

Collection standard of security fund for the disabled in Beijing: security fund payable = (total number of employees in the unit last year × 1.7%- number of employees with disabilities arranged) × average annual salary of employees in this area last year *60%.

Formula for calculating the base of security fund for the disabled. I don't know if you have gained anything from reading Bian Xiao's introduction. For more exciting financial information, please subscribe to our related courses. We have a professional team to create a unique learning plan for each student, and targeted learning can improve learning efficiency.