Not every unit has to pay the residual insurance premium. According to the regulations, small and micro enterprises that meet the standards can be exempted from the residual insurance premium. However, according to state regulations, every enterprise must place the disabled in proportion. If they are not resettled, they will pay a disability security fund every year (directly deducted by the tax bureau every year), and the amount is related to the total number of employees in the enterprise.

If the employment rate of disabled people is not up to the prescribed proportion, they should pay the residual insurance fund.

The payable amount of residual insurance fund = (total number of employees in the unit last year × 1.5%— the number of disabled people actually arranged in the unit last year )× the average annual salary of employees in the unit last year.

All enterprises have to pay the deposit for the disabled, which needs to be paid every year. Annual security payment = (total number of employees in last year × 1.5%- employment of disabled persons in last year) × average annual salary in last year. Generally, the disabled person's deposit is paid in the second half of each year, depending on the local notice time, and each region is different.

The use of the fund for the protection of the disabled: supporting the collective and individual businesses of the disabled with compensation; Subsidize the cost of vocational training for the disabled; Reward the units that have placed the disabled in a disproportionate proportion and those that have made remarkable achievements in arranging employment for the disabled; With the approval of the financial department at the same level, give appropriate subsidies to the labor service institutions for the disabled; Others.

Employment requires the employer to recruit disabled people as staff or sign a labor contract (service agreement) 1 year or more with disabled people of employment age according to law, and the actual salary paid is not lower than the local minimum wage standard, and the social insurance premium is paid in full, which can be included in the employment of disabled people arranged by the employer. If the employer arranges employment for 1 person who holds the People's Republic of China (PRC) Disabled Persons' Card (1-2 grade) or the People's Republic of China (PRC) Disabled Persons' Card (1-3 grade), it shall be calculated as two disabled persons' employment. If an employer recruits disabled people across regions, it shall be included in the employment of disabled people.

legal ground

"The disabled employment security fund collection and use of management measures" twenty-first.

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.

(two) the expenditure of employment service institutions for the disabled to provide employment services for the disabled and organize vocational skills competitions (including energy development activities). Subsidize the employer to arrange the cost of facilities and equipment purchase, renovation and supporting services required for the employment of disabled people. Subsidize the construction and operation expenses of auxiliary employment institutions.

(three) the disabled engaged in self-employed, self-employed, flexible employment business premises lease, start-up funds, facilities and equipment purchase subsidies and small loan interest subsidies. Social insurance payment subsidies for the disabled in various forms of employment and post subsidies for employers. Support rural disabled people to engage in planting, breeding, handicrafts and other forms of productive labor.

(four) to reward the employing units that have arranged the employment of the disabled in excess of the proportion and the units or individuals that have made remarkable achievements in arranging the employment of the disabled.

(five) relief subsidies for disabled people who are engaged in public welfare post employment, auxiliary employment and flexible employment, whose income can not reach the local minimum wage standard and have real difficulties in life.

(six) other expenses approved by the local people's government and its financial department to promote the employment of disabled people and ensure the life of disabled people with difficulties and severe disabilities.