how to calculate the enterprise residual insurance fund: the payable amount of residual insurance fund = (the number of people with disabilities to be employed in proportion-the number of people with disabilities actually arranged by the employer last year) * the average annual salary of employees in the employer last year.

On-the-job employees of the employing unit refer to the employees in the staffing of the employing unit or those 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 annual average employment. Those who use labor services to dispatch workers are included in the number of employees in the dispatching unit.

The difference between the number of people with disabilities who are employed by the employing unit and the specified proportion shall be subject to the calculation result of the formula, and may not be an integer.

the average annual salary of the employees of the employing unit in the previous year is calculated by dividing the total salary of the employees of the employing unit in the previous year by the number of employees of the employing unit.

The difference between the number of persons with disabilities who are employed by the employing unit and the specified proportion shall be subject to the calculation result of the formula, and the number can be kept at two decimal places (rounded off).

The situation that the security fund can be reduced or exempted:

1. According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Exempting Small and Micro Enterprises from Relevant Government Funds, within 3 years from the date of industrial and commercial registration, small and micro enterprises that have not arranged employment for the disabled and have less than 2 employees (including 2 employees) will be exempted from the security fund;

2. In case of force majeure, natural disasters or other unexpected events, the employer may apply for reduction or deferment of the security fund.

to sum up, the security fund is calculated and paid according to the product of the difference between the number of disabled people who were arranged by the employer last year and the average annual salary of the employees in this unit.

Legal basis:

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 people who were arranged by the employer in the previous year and the average annual salary of the employees in this unit.

Article 5

If an organ, organization or institution really needs to reduce or exempt the "security fund" due to financial difficulties or policy losses of an enterprise, the unit shall apply and report it to the finance department at the same level and the Disabled Persons' Federation, and after approval by the finance department in conjunction with the Disabled Persons' Federation, it may give relief and care. Without approval, those who fail to pay within the time limit may be charged a late fee of 5‰ on a daily basis for the overdue part.