Generally, it is paid according to the number of people who have not reached the required resettlement ratio * 65438+ 000% of the total annual average salary of employees in the local area (specific provisions vary from place to place).
Beijing is like this: the amount of residual insurance payment = (the total number of employees at the end of last year X 1.7%- the number of disabled employees on the job) x the average salary of employees in the whole city last year X60%.
Extended data:
Collection standard
1, quantity requirements
The employment ratio of the disabled arranged by the employing unit shall not be less than 1.5% of the total number of employees in the unit. The specific proportion shall be stipulated by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government according to the actual situation in their respective regions. (Beijing 1.7%, Shanghai 1.6%)
If the employing unit fails to 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 remaining insurance premium.
2. Employment requirements
Only when the employing unit employs the disabled as staff or legally signs a labor contract (service agreement) with the disabled of the employment age of 1 year or above, and the actual salary paid is not lower than the local minimum wage standard, and the social insurance premium is paid in full, can it be included in the employment of the disabled arranged by the employing unit.
If the employer arranges employment for 1 person who holds the People's Republic of China (PRC) Disabled Persons' Card (1-2 grade) or the People's Republic of China (PRC) Disabled Persons' Card (1-3 grade), it shall be calculated as two disabled persons' employment.
If an employer recruits disabled people across regions, it shall be included in the employment of disabled people.
3. Cost calculation
The security fund is calculated and paid according to the product of the difference between the number of disabled people 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 in the employing unit in the previous year x the employment ratio of disabled persons stipulated by the local people's governments of provinces, autonomous regions and municipalities directly under the Central Government-the number of disabled persons and employees actually arranged by the employing unit in the previous year) x the average annual salary of employees in the employing unit in the previous year.
For example, the collection standard of Beijing disabled people's security fund: the security fund payable = (the total number of employees in the previous year × 1.7%- the number of disabled employees actually arranged by the employer in the previous year) × the average annual salary of employees in the previous year.
Suppose your company is in Beijing. Last year, the average annual salary of employees in your company was 80,000 yuan, and the total number of employees in your company last year was 200, with no disabled people.
Security payable = 200 * 80,000 *1.7% = 272,000 yuan.
Baidu Encyclopedia-Disabled Employment Security Fund