The employment security fund for the disabled 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 annual security payment = (the number of employees in the employer in the previous year × the proportion of employment for the disabled as stipulated by the local people's governments of provinces, autonomous regions and municipalities directly under the Central Government-the number of employees actually arranged by the employer in the previous year) × the average annual salary of employees in the employer in the previous year. 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.

Article 2 of the Regulations on Employment of Disabled Persons in People's Republic of China (PRC): The State adopts the policy of combining centralized employment with decentralized employment to promote the employment of disabled persons. The people's governments at or above the county level shall incorporate the employment of the disabled into the national economic and social development plan, formulate preferential policies and specific support and protection measures, and create conditions for the employment of the disabled.

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The above answer is only for the current information combined with my understanding of the law, please refer carefully!

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