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 people who have not reached the prescribed proportion in employment arranged by the employer 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.
Extended data:
Article 16 of the Measures for the Administration of the Collection and Use of Employment Security Fund for the Disabled, within 3 years from the date of industrial and commercial registration, small and micro enterprises that arrange employment for the disabled and employ less than 20 people (including 20 people) are exempt from the security fund.
Seventeenth due to force majeure, natural disasters and other emergencies, the employer suffered significant direct economic losses, you can apply for a reduction or deferment of security payments. Specific measures shall be formulated by the financial departments of all provinces, autonomous regions and municipalities directly under the Central Government. The maximum amount that an employer applies for holdover of security fund shall not exceed the amount of security fund payable 1 year, and the maximum period for applying for holdover of security fund shall not exceed 6 months.
The list of employers who have approved the reduction or deferment of security payments is published once a year. The contents of the announcement shall include the approval authority, the approval number, the main reasons for approving the reduction or postponement of the payment of the security fund, etc.
Baidu Encyclopedia-Measures for the Administration of Collection and Use of Employment Security Fund for Disabled Persons