The difference between the number of disabled people who have not reached the prescribed proportion in employment arranged by the employer shall be subject to the calculation result of the formula and shall not be an integer.
Article 33 of the Law of the People's Republic of China on the Protection of Disabled Persons: The State implements a system of proportional employment for disabled persons. State organs, social organizations, enterprises and 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. Extended data:
According to Article 3 of the Announcement of the Ministry of Finance on Adjusting the Collection Policy of Employment Security Fund for the Disabled (Announcement No.98 No.20 1 9 of the Ministry of Finance), the employment security fund for the disabled will be gradually reduced from June 1 day, 2020 to June1day, 2022. Among them: if the employer arranges employment for the disabled to reach 1% or above, but it does not reach the proportion stipulated by the local people's governments of provinces, autonomous regions and municipalities directly under the Central Government, it shall pay the employment security fund for the disabled at 50% of the payable amount; If the employing unit arranges the employment ratio of the disabled to be less than 1%, the employment security fund for the disabled shall be paid at 90% of the required amount.
Article 4. From June 65438+1 October1day in 2020 to February 3 1 day in 2022, enterprises with less than 30 employees are temporarily exempted from collecting employment security fund for the disabled. If the employing unit fails to reach the prescribed proportion in arranging employment for the disabled, it shall pay the security fund. The security fund is paid in one lump sum every year, and the calculation formula is: if the employment ratio of the disabled arranged by the employer exceeds 1% (inclusive), the annual payment amount of the security fund =( 1.5%- the proportion of disabled employees) × collection base× 50%; If the employing unit arranges employment for disabled persons below 1%, the annual security payment =( 1.5%- proportion of disabled employees) × collection base× 90%.