According to Article 6 of the Measures for the Administration of Collection and Use of Employment Security Fund for Disabled Persons, the proportion of employing units to arrange employment for disabled persons shall not be less than 65,438+0.5% of the total number of employees. If the employing unit fails to reach the proportion stipulated by the local people's government of the province, autonomous region or municipality directly under the Central Government, it shall pay the security fund.
According to Article 8 of the Administrative Measures for the Collection and Use of Employment Security Fund for Disabled Persons, the security fund is calculated and paid according to the product of the difference between the number of disabled persons arranged by the employer in the previous year and the average annual salary of the employees of this unit. The calculation formula is as follows:
The security fund paid each year = (the number of employees of the employing unit in the previous year × the proportion of employment for the disabled stipulated by the local people's governments of provinces, autonomous regions and municipalities directly under the Central Government-the actual number of employees of the disabled arranged by the employing unit in the previous year) × the annual average salary of employees of the employing unit in the previous year.
According to the "Measures for the Administration of the Collection and Use of Employment Security Fund for Disabled Persons", the tenth security fund is generally paid monthly. The employing unit shall declare and pay the security fund to the security fund collection organ within the prescribed time limit. Information such as the number of employees, the actual number of disabled people and the average annual salary of employees should be provided when reporting, and the authenticity and integrity of the information should be guaranteed.
Extended data:
According to Article 15 of the Measures for the Administration of the Collection and Use of Employment Security Fund for the Disabled, if the security fund is collected by the tax authorities, it shall be collected by means of horizontal networking of electronic payment of fiscal and taxation funds. Within three years from the date of industrial and commercial registration, small and micro enterprises that arrange employment for disabled people and employ less than 20 people (including 20 people) are exempt from security funds.
According to Article 17 of the Measures for the Administration of the Collection and Use of Employment Security Fund for the Disabled, if major direct economic losses are caused by unexpected events such as force majeure and natural disasters, the employer may apply for reduction or holdover of the security fund. Specific measures shall be formulated by the financial departments of all provinces, autonomous regions and municipalities directly under the Central Government.
The maximum amount that an employer applies for holdover of security fund shall not exceed the amount of security fund payable 1 year, and the maximum period for applying for holdover of security fund shall not exceed 6 months.
Baidu Encyclopedia-Measures for the Administration of Collection and Use of Employment Security Fund for Disabled Persons