According to the Law on the Protection of Disabled Persons and the Regulations on the Employment of Disabled Persons, the state implements a system of proportional employment for disabled persons. The employment ratio of disabled persons arranged by employers in Ningbo is not less than 1.5% of the total number of employees in this unit, and the employers who arrange employment of disabled persons does not reach 1.5% of the total number of employees in this unit shall pay the employment security fund for disabled persons (hereinafter referred to as the residual insurance fund) according to regulations.
The relevant preferential policies for residual insurance are as follows:
1 is a preferential policy for small and micro enterprises. From June 2020 1 day to February 3, 20221day, enterprises with less than 30 employees will be temporarily exempted from collecting employment security funds for the disabled;
2. It is a preferential policy of graded collection. From June 65438+1 October1day in 2020 to June 65438+February 3 1 day in 2022, the residual insurance fund was adjusted from a single standard to a graded collection, and the employer arranged the employment ratio of the disabled to be above 1% (inclusive),/KLOC-. Below 1%, it shall be levied at 90% of the taxable amount.
Legal basis: Article 16 of the Regulations on Employment of Disabled Persons.
According to the law, the employment security fund for the disabled should be included in the financial budget, which should be used for vocational training for the disabled and providing employment services and employment assistance for the disabled. No organization or individual may embezzle, misappropriate, intercept or privately divide. The specific measures for the collection, use and management of the employment security fund for the disabled shall be formulated by the financial department of the State Council in conjunction with the relevant departments of the State Council. The financial department and the auditing organ shall strengthen the supervision and inspection of the use of the employment security fund for the disabled according to law.