The employment security fund for the disabled refers to the funds paid by organs, organizations, enterprises, institutions and private non-enterprise units that fail to arrange employment for the disabled according to regulations. The payment of residual insurance money is different in each local policy, and it is declared and paid according to the requirements of the local provincial administrative department. For example, Guangdong will declare and pay before the end of next year 1 1. Its calculation method is:

1, the number of disabled persons to be arranged in proportion = the number of employees of the employer in the previous year ×1.5%;

2. Payable amount = (the number of disabled persons that should be arranged in proportion-the number of disabled persons actually arranged by the employer in the previous year) × the average annual salary of employees of the employer in the previous year;

3. Actual payable amount = payable amount-reduced amount.