1. The placement ratio of the annual total number of active employees who have to pay the employment security fund for the disabled in that year is 0.8% - the total annual number of disabled people who have been placed in the previous year, and the monthly social salary of the previous year is 60% (1 - reduction ratio) (60.8% - the total number of disabled people who have been placed in the year

The total monthly salary of the total number of employees in the previous year is 60% (1-reduction ratio). 2. If the company does not employ disabled people, it must pay 1.6% of the total salary as disability security fund, which must be equivalent to 1.6% of the total number of employees.

That is, the cost of hiring a disabled person can be offset by the disability security fund of 62.5% of the total salary of a healthy person (1÷1.6%62.5). The minimum wage for disabled people is 300 yuan per month (230 yuan per month in 2005).

If the average salary of the company's employees is 1,500 yuan per person, then if the company pays a deposit for disabled people: 1,500 yuan

For a disabled person (as long as the disability certificate and ID card are provided), then: (300 yuan, 187.5 yuan comprehensive insurance) × 5,850 yuan in December, 18,000-58,5012,150 yuan, that is, if a disabled person from other places is hired, 12,150 yuan can be saved every year.

Accordingly, the expenses and cost savings of hiring local disabled people to pay town insurance and urban insurance can be calculated. 3. Note that the proportion of employment security funds for persons with disabilities varies from place to place. The portion that is less than one person shall be paid according to the actual proportion.

The calculation formula of the security fund is as follows: the amount of security fund payable (the total number of employees in the unit in December 2005 × collection ratio - the number of disabled people on the job) × the annual average salary of employees in the city in the previous year (in 2009).

The employer has signed a labor contract of more than one year and is registered as a disabled person in this city and has applied for social insurance (if one blind person or first-level physically disabled person is employed, it will be calculated as if two disabled people are employed). The employment security fund for disabled persons is to protect the disabled.

Rights and interests are funds paid by agencies, groups, enterprises, institutions and private non-enterprise units that fail to arrange employment for disabled people in accordance with regulations. Employers suffer major direct financial losses due to force majeure natural disasters, losses for two consecutive years, bankruptcy or other emergencies.

If the security fund needs to be reduced or deferred due to losses or other reasons, the employer should apply for a reduction or deferred payment of the security fund to the employment service agency for persons with disabilities responsible for the annual review when applying. The employer should provide a written application report and major reports.

Relevant proof of economic losses, as well as relevant materials such as the unit’s audit report and annual accounting report. The maximum period for the employer to apply for a deferment of the security fund shall not exceed 6 months; the amount of payment reduction shall not exceed the amount of the security fund payable for one year;

Employers that have entered bankruptcy proceedings or have gone through bankruptcy procedures can apply for exemption from payment of security deposits. Legal basis: "Notice of the Ministry of Finance and the State Administration of Taxation on the Exemption of Relevant Government Funds for Small and Micro Enterprises" 1. Effective from January 1, 2015.

From December 31, 2017, the monthly sales or turnover for monthly tax does not exceed 30,000 yuan (inclusive), and the quarterly sales or turnover for quarterly tax does not exceed 90,000 yuan (inclusive).

90,000 yuan) are exempt from education surcharges, local education surcharges, water conservancy construction funds, and cultural undertakings construction fees.

2. Within 3 years from the date of industrial and commercial registration, small and micro enterprises that have not reached the prescribed proportion of employment for disabled people and have less than 20 employees (inclusive) will be exempted from the employment security fund for disabled people.

3. After the above-mentioned government funds are exempted, the funds required by relevant departments to perform their functions and develop their undertakings in accordance with the law shall be coordinated and arranged by the fiscal budget at the same level.