Under normal circumstances, these five types of employers have to pay the residual premium, but the policy "Development and Reform Price Regulation [2065438+09] No.2065438+05" implemented in June 2020 indicates that the residual premium for small and micro enterprises is temporarily exempted. For enterprises with less than 30 employees (inclusive), the residual insurance premium is temporarily exempted. " Therefore, enterprises with less than 30 employees (inclusive) do not need to pay the residual insurance fund, and other employers need to pay the employment security fund for the disabled.
The employment security fund for the disabled (hereinafter referred to as the disability security fund) is the funds paid by organs, organizations, enterprises, institutions and private non-enterprise units in accordance with the regulations to protect the rights and interests of the disabled and promote their employment. It is a special government fund that the government collects from employers to support the development of the cause of the disabled according to laws, national administrative regulations and other relevant regulations.
Disabled people are a particularly difficult group and need the care and help of the whole society. Employment of disabled people is the basis to ensure their equal participation in social life and enjoyment of social material and cultural achievements. Paying security money is not an end, but a way. The purpose is to guide and urge employers to arrange employment for the disabled and better protect their rights and interests. I hope this society can give more protection and care to the disabled and let them realize their personal values.
The security fund paid each year = (the number of employees in the employer in the previous year × 1.5%- the number of disabled employees arranged by the employer in the previous year) × the average annual salary of employees in the employer in the previous year. For example, a unit has 200 employees with an average annual salary of 30,000. According to the ratio of 1.5%, three disabled people should be placed in employment. If 1 disabled person is resettled, but two people are not resettled, the security fund payable by the unit is 30,000× 2 persons = 60,000.
Legal basis:
Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China China Disabled Persons' Federation on Printing and Distributing the Measures for the Administration of the Collection and Use of Employment Security Fund for Disabled Persons
Article 26
If the employer fails to pay the security fund according to the regulations, the security fund collection organ shall submit it to the financial department in accordance with the Regulations on the Employment of Disabled Persons, and the financial department shall give a warning and order it to pay within a time limit; Fails to pay, in addition to pay unpaid money, from the date of default, a daily surcharge of 5‰. The overdue fine shall be paid into the state treasury according to the budget level of the deposit.