The employment security fund for persons with disabilities is levied annually and is collected by the competent tax authorities upon review by the municipal, district (county) employment service agencies for persons with disabilities.

The reporting and payment period for disability pension is from August 1 to September 30 each year (times vary from place to place).

Enterprises that place people with disabilities in employment: Employers that place people with disabilities in employment must present the "Beijing City Review and Confirmation of Employment of People with Disabilities" and go to the competent tax authorities within the specified time limit to declare and pay security funds according to the confirmation letter.

Employers that meet the exemption requirements must declare zero disability pension benefits online.

The competent local tax authorities will, after the payment period, make a reminder for employers who fail to pay within the prescribed time limit. If the employer fails to pay within the prescribed time limit, a late payment fee of 0.5% will be added per day.