1. Residual insurance fund: The correct calculation method of the employment security fund for the disabled is: the standard for the disabled to pay the residual insurance fund is: payable residual insurance fund = (total number of employees in the unit × 1.7%- number of disabled people arranged )× average salary of employees in the previous year.

2. Civil air defense fund: enterprises and institutions that implement self-supporting and enterprise management will pay 13- 15 yuan per person per year according to the number of employees registered at the end of last year, which will be included in the production costs or operating expenses of each unit.

3. Collection standard of resettlement security fund for retired soldiers: For units that did not issue resettlement plans in that year, the payable resettlement security fund shall be calculated according to the proportion of 4‰ of the total number of employees at the end of last year, and the calculation formula is: payable resettlement security fund = total number of employees at the end of last year × 4 ‰× 20,000 yuan.