According to Article 2 of the Administrative Measures for the Collection and Use of Employment Security Fund for Disabled Persons, security fund is the funds paid by organs, organizations, enterprises, institutions and private non-enterprise units (hereinafter referred to as employers) for failing to arrange employment for disabled persons according to regulations.
Resettlement of the disabled employment to offset the residual insurance fund, the disabled here need to meet three conditions:
1. Employ disabled people as on-the-job employees or sign labor contracts (service agreements) with disabled people of employment age 1 year or above (including 1 year) according to law;
2、? The actual salary paid is not lower than the local minimum wage standard;
3. Pay social insurance premiums in full.
Annual payment of residual insurance premium = (the number of employees of the employing unit in the previous year × the proportion of employment for the disabled specified by the local people's governments of provinces, autonomous regions and municipalities directly under the Central Government-the actual number of employment for the disabled arranged by the employing unit in the previous year) × the average annual salary of employees of the employing unit in the previous year.
The employer may choose the local tax authorities to make online or on-site declaration, and be responsible for the authenticity and completeness of the declaration information. According to the relevant regulations, employers who do not need to pay security money should also make a "zero declaration".
Enterprises in accordance with the provisions of the calculation should pay the disabled employment security fund:
Borrow: management expenses-employment security fund for the disabled
Loan: other payables-employment security fund for the disabled.
When actually handed in:
Borrow: other payables-employment security fund for the disabled.
Loans: bank deposits, etc.
Extended data
The security fund is included in the overall arrangement of the local general public budget, which is mainly used to support the employment and living security of the disabled. Support directions include:
1. Expenditure on vocational training, vocational education and vocational rehabilitation for the disabled.
2, the disabled employment service agencies to provide employment services for the disabled and organize employees' vocational skills competition (including exhibition activities) expenditure. Subsidize employers to arrange facilities, social security purchase, transformation and supporting services for the employment of disabled people, and subsidize the construction and operation costs of auxiliary employment institutions.
3, disabled persons engaged in self-employed, self-employed, flexible employment business premises lease, start-up funds, facilities and equipment purchase subsidies and small loan interest subsidies, various forms of employment of disabled persons social insurance payment subsidies and employer post subsidies. Support disabled people in rural areas to engage in productive labor such as planting, breeding and handicrafts.
4. Reward the employers who arrange employment for the disabled in excess of the proportion and the units or individuals who have made remarkable achievements in arranging employment for the disabled.
5, to engage in public welfare jobs, auxiliary employment, flexible employment, income is not up to the local minimum wage, life is really difficult for the disabled relief subsidies.
6. Other expenses approved by the local people's government and its financial department for promoting the employment of disabled people and ensuring the life of disabled people and severely disabled people.
Baidu Encyclopedia-Disabled Employment Security Fund