First, the preferential policies for small and micro enterprises' residual insurance funds. From June 2020 1 day to February 3, 20221day, enterprises with less than 30 employees will be temporarily exempted from collecting employment security fund for the disabled. The second is the preferential policy of graded collection. From June 65438+1 October1to June 65438+February 3 1 in 2022, the residual insurance premium was adjusted from a single standard to a graded collection, and the employer arranged employment for the disabled to be more than 1% and less than .5%. Below 1%, it shall be levied at 90% of the taxable amount. 202 1 and the remaining premium in 2022 is still 20 per person per month or 24 yuan standard; The annual fee for 2022 will be levied on the basis of the average annual salary of the employees of the employer in the year above 2023. The upper limit of unit average wage is 1 times of local social wage; From 2024, the upper limit of the average unit wage will be twice that of the local social wage.

What is the collection standard of employment security fund for the disabled?

1, the number of disabled persons to be arranged in proportion = the number of employees of the employer in the previous year ×1.5%;

2. Payable amount = (the number of disabled persons that should be arranged in proportion-the number of disabled persons actually arranged by the employer in the previous year) × the average annual salary of employees of the employer in the previous year;

3. Actual payable amount = payable amount-reduced amount.

Legal basis: Article 2 of the Law of the People's Republic of China on the Protection of Disabled Persons means that in areas where the employment of disabled persons is arranged in a decentralized and proportional manner, organs, organizations, enterprises and institutions and urban and rural collective economic organizations that arrange disabled persons to fail to reach the proportion stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall, in accordance with the provisions of relevant local laws and regulations, calculate and pay special funds for the employment of disabled persons according to the annual difference and the average annual salary of local employees in the previous year. The "security fund" shall be paid according to the principle of territoriality, and the units subordinate to the central department shall handle it according to the relevant provisions of local laws and regulations.