202 1 extended the reporting and payment period of employment security fund for the disabled to 65438+February 3, 20221.

Matters needing attention: Do units that have arranged employment for the disabled and reached the specified proportion (within the administrative area of Guangxi Zhuang Autonomous Region, the proportion of disabled people arranged by the employer is not less than 65,438+0.5% of the total number of employees in the unit, and the residual insurance fund has not reached the specified proportion) need to declare?

Units that have placed disabled people in employment and reached the specified proportion should truthfully fill in the data such as the number of employees and total wages in the electronic tax bureau according to the contents of the declaration form, and finally calculate that the remaining insurance premium to be paid is zero, which cannot be directly declared as zero.

Second, the electronic tax bureau reporting path

Log in to the electronic tax bureau → I want to pay taxes → declare the payment of taxes and fees → declare other fund expenses → declare the employment security fund for the disabled and fill in the declaration form for the employment security fund for the disabled.

Third, the declaration rules

1. The actual employment ratio of disabled persons arranged by the employing unit in the previous year (column 7/column 5 of the declaration form) > = 1.5%, and the fees payable in this period are 0, with no reduction or exemption.

2. The declaration form "Number of persons with disabilities actually arranged for employment last year" system is set to automatically generate data verified by employment service agencies for persons with disabilities through the information system.

3. 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 employer's "registration type" is "enterprise" and the number of employees in the previous year is less than 30 (inclusive), the system will automatically bring out the exemption clause.

4. From June 65438+1 October1day in 2020 to February 3 1 day in 2022, the employment security fund for the disabled will be gradually reduced. 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. When the "number of employees in the last year" declared and filled in exceeds 30, and it does not meet other preferential reductions and exemptions, the sub-grade reduction and exemption clauses will be brought out.

Case 202 1 An enterprise has 50 employees with a total salary of 2.5 million yuan. Enterprises have not placed disabled people 202 1. 202 1 how much employment security fund should enterprises pay for the disabled? (The average annual salary of on-the-job employees shall not exceed 2 times of the local social average salary)

The formula for calculating the residual insurance fund of the employer who has not placed the disabled for employment can be simplified as: the annual payment of the residual insurance fund = the total wages of the employees of the employer in the previous year × 1.5%.

Preferential policies If the employment ratio of the disabled is less than 1%, the employment security fund for the disabled shall be paid at 90% of the required amount.

Therefore, in 20021year, the employment security fund for the disabled that enterprises should pay is 2,500,000×1.5 %× 90% = 33,750 yuan.

5. In 2022, the average monthly salary of all-caliber society applying for residual insurance payment is 6 197 yuan. The average annual salary of employees in the last year (or twice the average salary of local society) in the declaration form shall be filled in according to the lower of the average annual salary of employees in the last year or twice the average salary of local society, with the upper limit of 148724 yuan.

Case 202 1 The number of employees in an enterprise is 50, and the average annual salary of employees is 1.5 million yuan. 202 1, disabled people are not placed. 202 1 how much employment security fund should enterprises pay for the disabled?

Annual payment of residual insurance premium = (number of employees in the employing unit in last year × 1.5%- number of disabled employees actually arranged by the employing unit in last year) × average annual salary of employees in the employing unit in last year.

150000 & gt； 148724, and the upper limit is 148724. Therefore, the residual premium payable in 202 1 year is = (50×1.5%-0 )×148724 =165438+.