The total wages of the disabled fund are declared through tax payment, not drawn monthly. According to the relevant public information, it should be consistent with the wages and the number of people declared in the individual tax. Calculate the total monthly salary, the total number of employees and the average number of people in each month, and calculate the remaining insurance premium according to the average number of people. When calculating the payment base of residual insurance, the wages and salaries of the staff in the collective welfare department should be accrued, not the actual amount after deducting personal income tax, insurance and provident fund, nor the accrued amount.