2. According to the requirements of the National Law on the Protection of Disabled Persons, every enterprise needs to arrange a certain proportion of disabled persons (in some places, it is 65438+ 0.5% of the total number of employees). Not up to the proportion, to pay the disabled security fund.
Usually once a year. Accounting entry:?
Borrow: management fee-disabled protection fund?
Loan: other payables-disability security fund?
When paying:?
Borrow: other payables-disability security fund?
Loans: bank deposits
Extended data:
I. Scope, proportion and payment method of trade union funds
1. The scope of collecting trade union funds by the national tax: all enterprises and institutions that have established trade union organizations (except the units directly under the Provincial Federation of Trade Unions and the party and government organs and institutions with full budgetary allocation from the municipal finance).
2. Proportion of trade union funds collected by national tax: 50% of the trade union funds accrued by enterprises and institutions according to 2% of the total wages of all employees shall be turned over to the higher-level trade union. (The collection ratio of provincial industrial trade unions in Han and vertical management units shall be stipulated separately)
3. Calculation formula: total wages of all employees in this unit ×2%
Two, the disabled security fund to pay security.
The deposit payable is calculated according to the following formula:
(1) Proportionally, the number of disabled people who should be placed in employment = the number of employees of the employer in the previous year × 1.5%.
(2) Payable amount = (the number of disabled persons that should be arranged in proportion-the number of disabled persons actually arranged by the employer in the previous year) × the average annual salary of employees of the employer in the previous year.
(3) Actual payable amount = payable amount-reduced amount.
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