I. Calculation formula of residual insurance tax
1. Payment amount of residual insurance = (total number of employees in last year (average) 1.7%- number of disabled employees in the unit) 60% of the average salary of employees in the whole city in last year.
2. The scope and object of residual insurance premium collection. All organs, organizations, enterprises (except welfare enterprises), institutions and other employing units registered in the local tax bureau within the administrative area of this Municipality shall arrange employment for the disabled at a ratio of not less than 1.7% of the total number of employees in their own units. Failing to arrange employment for the disabled according to the regulations, the residual insurance fund shall be paid.
3. The collection standard of residual gold. If the employment of disabled persons is not arranged or the employment of disabled persons is not up to the specified proportion, the remaining insurance premium shall be paid according to 60% of the average salary of employees in this city in the previous year published by the Municipal Bureau of Statistics. If the ratio is less than 1, it shall be calculated according to the actual difference ratio. Arrange employment for one blind person and calculate employment for two disabled people.
Second, go through the formalities of residual insurance.
The security fund for the employment of the disabled is the funds paid by organs, organizations, enterprises and institutions and private non-enterprise units that fail to arrange the employment of the disabled according to the regulations. The employing unit shall declare and pay the security fund to the security fund collection organ within the prescribed time limit. The employing unit shall declare and pay the security fund to the security fund collection organ within the prescribed time limit. Information such as the number of employees, the actual number of disabled people and the average annual salary of employees should be provided when reporting, and the authenticity and integrity of the information should be guaranteed.
Three, for the choice of on-site declaration of the employer:
If the employment of disabled persons has been arranged, submit the Confirmation of Employment of Disabled Persons by Beijing Employers and the Declaration Form for Payment of Employment Security Fund for Disabled Persons; If employment for the disabled is not arranged, only the Declaration Form for Employment Security for the Disabled needs to be submitted.