Payment of residual insurance premium = (the number of employees of 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 actual number of employment for the disabled arranged by the employer in the previous year) × the average annual salary of employees of the employer in the previous year.

In order to promote the smooth development of the proportional employment of the disabled, make all kinds of employers fulfill the obligation of proportional employment of the disabled according to law, assume social responsibilities equally, care for and help the disabled, organs, organizations, enterprises (except welfare enterprises) and institutions should arrange employment of the disabled according to a certain proportion.

Failing to arrange employment for the disabled according to the regulations, it shall pay the employment security fund for the disabled (residual insurance fund and security fund hereinafter referred to as residual insurance fund). The general employment security fund for the disabled shall be collected annually, and shall be collected by the competent tax authorities after being audited by the municipal, district (county) employment service agencies for the disabled, which belongs to the government fund.

Chapter IV Article 33 of the Law of the People's Republic of China on the Protection of Disabled Persons

The state implements a proportional employment system for disabled people; The Measures for the Administration of the Collection and Use of Employment Security Fund for Disabled Persons stipulates that employers who fail to arrange employment for disabled persons in proportion according to regulations need to pay residual insurance funds.

Extended data

1. The disability insurance 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.

2. The significance of residual insurance fund is to promote the employment of disabled people, which can remind employers that such a group should not be ignored and employers should bear their own social responsibilities.

Baidu Encyclopedia-Disabled Employment Security Fund