The payment process of the disabled deposit is as follows:
1, disabled employment audit. The employing unit that has arranged employment for disabled persons shall report the number of disabled persons arranged by the unit in the previous year to the employment service agency for disabled persons where the local competent tax authorities are located from August 1 day to September 15, and the agency will review it. Failure to declare within the specified time shall be deemed as failure to arrange employment for the disabled.
2. declare the place of payment. The employing unit shall report and pay the security fund to the local tax authorities responsible for reporting and paying individual income tax.
3. declare the payment period. The reporting and payment period of the security fund is 10/01February 15.
Extended Information Only when the employer recruits disabled persons as staff or signs a labor contract (service agreement) with disabled persons within the employment age of 1 year (including 1 year) according to law, 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 disabled persons arranged by the employer.
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.
Baidu Encyclopedia-Disabled Employment Security Fund