The formula for calculating the residual insurance premium in 2022 is: the payment amount, and the number of employees in the previous year of the employer is 1.5, minus the number of disabled people actually arranged by the employer in the previous year. The number of employees on the job, the total number of employees in the previous year is an integer, and the principle of giving up five points is adopted. The average salary of the previous year can be kept at two decimal places. If no disabled person is employed, please fill in 0. The average wage is based on the total wages actually paid by employees, excluding employee welfare funds, education funds, trade union funds, five insurances and one gold personal part and bus subsidies.

Law of the People's Republic of China on the Protection of Disabled Persons.

Article 33 The State implements a system of proportional employment for disabled persons. State organs, social organizations, enterprises, institutions and private non-enterprise units shall arrange employment for disabled persons in accordance with the prescribed proportion, and choose appropriate jobs and posts for disabled persons. Those who fail to reach the prescribed proportion shall fulfill their obligations to ensure the employment of disabled persons in accordance with relevant state regulations. The state encourages employers to arrange employment for disabled people in excess of the prescribed proportion.