It is the funds paid by organs, organizations, enterprises and institutions and private non-enterprise units to protect the rights and interests of disabled people who have not arranged employment for disabled people.

According to Article 6 of the Measures for the Administration of the 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. 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. If the employing unit fails to reach the proportion stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, it shall pay the security fund.

Other provisions on residual insurance funds.

"Measures for the Administration of the Collection and Use of Employment Security Fund for Disabled Persons" Article 8 The wages arranged by the employing unit in the previous year shall be calculated and paid according to the product of the difference between the number of disabled persons who have not reached the prescribed proportion and the average annual salary of the employees of this unit. The calculation 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 number of employees with disabilities actually arranged by the employing unit in the previous year) × the average annual salary of employees of the employing unit in the previous year.

On-the-job employees of the employing unit refer to employees of the employing unit or persons who have signed labor contracts (service agreements) with the employing unit for more than one year (including one year) according to law. Seasonal employment should be converted into the average number of workers every year. Labor dispatch shall be included in the number of employees of the dispatching unit. If the difference in the number of employed people arranged by the employer does not reach the specified proportion, the calculation result of the formula shall prevail and shall not be an integer.

Reference to the above contents: China Government Network-Measures for the Administration of the Collection and Use of Employment Security Fund for the Disabled