Legal analysis: All enterprises have to pay the deposit for the disabled, which needs to be paid every year. Annual security payment = (total number of employees in last year × 1.5%- employment of disabled persons in last year) × average annual salary in last year. Generally, the disabled person's deposit is paid in the second half of each year, depending on the local notice time, and each region is different.

Legal basis: Notice on Exempting Relevant Government Funds of Small and Micro Enterprises Article 2 Within three years from the date of industrial and commercial registration, small and micro enterprises with less than 20 employees (including 20 employees) who have not arranged employment for the disabled shall be exempted from the employment security fund for the disabled.