In the process of implementing the Law of the People's Republic of China on the Protection of Disabled Persons, some local laws and regulations stipulate that organs, organizations, enterprises, institutions and urban and rural collective economic organizations shall pay the disabled persons' security fund (hereinafter referred to as the "security fund") if the employment of disabled persons does not reach a certain proportion. In order to standardize and strengthen the management of "security fund", the "Regulations" are formulated.
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"Security fund" refers to the special fund for the employment of disabled persons calculated and paid by the organs, organizations, enterprises, institutions and urban and rural collective economic organizations in areas where the employment of disabled persons is arranged in proportion, according to the provisions of relevant local laws and regulations and according to the annual difference and the average annual salary of local employees in the previous year. The "security fund" shall be paid according to the principle of territoriality, and the units subordinate to the central department shall handle it according to the relevant provisions of local laws and regulations. State organs, organizations, enterprises, institutions and urban and rural collective economic organizations shall actively create conditions in accordance with the relevant provisions of the Law of the People's Republic of China on the Protection of Disabled Persons, and gradually reach the prescribed proportion of arrangements.
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The "security fund" paid by enterprises and urban and rural collective economic organizations shall be charged from the management expenses, and the "security fund" paid by organs, organizations and institutions shall be charged from the balance of unit budget funds or the balance of income and expenditure.
2, Yunfu disabled security fund collection standards
If the employment of disabled persons is not up to the prescribed proportion, the employer shall collect the security fund in full according to the difference; If the difference is less than one person, the payment shall be calculated according to the proportion of the difference. The employer arranged for a blind person to be two.
Security payable = (the total number of employees in the unit last year × 1.5% (in Shanghai, 1.6%)- the number of disabled employees) × the average annual salary of employees in this area last year.
The total number of on-the-job employees is approved according to the annual average number of employees of the employing unit, and can also be approved with reference to the number provided by relevant government functional departments such as personnel, labor and statistics.
Disabled persons must be regular employees of their own units or employees who have signed labor contracts with their own units for more than 1 year (including 1 year) according to national regulations, and the employer shall pay social insurance premiums for them and hold the People's Republic of China (PRC) Disabled Persons' Card. Arranged disabled soldiers and work-related disabled persons can be included in the resettlement proportion only if they meet the disability standards stipulated by the State Council and hold the People's Republic of China (PRC) Disabled Persons' Card.
The average annual salary of employees in this region last year shall be subject to the data published by the local statistical administrative department.
Suppose that the average annual salary of employees in your place last year was 20 thousand yuan, and the total number of employees in your unit last year was 200, and there were no disabled people.
Security payable =200*20000* 1.5%=60000 yuan.
Collection standard of security fund for the disabled in Beijing: security fund payable = (total number of employees in the unit last year × 1.7%- number of employees with disabilities arranged) × average annual salary of employees in this area last year *60%.
3, Yunfu City, the disabled security payment method
The payment method of the residual insurance fund is: the organs, groups, enterprises, institutions and other organizations (hereinafter referred to as "employing units") that should pay the residual insurance fund will withdraw money from the account opening bank or pay cash from other banks within 15 working days after the application for the residual insurance fund is approved.
There are two ways to obtain the general payment book (receipt).
1. The employer shall submit the materials to the location of the residual insurance fund audit institution. After the approval, the disability insurance fund audit institution will print the general payment book (receipt) on the spot according to the amount approved in the Confirmation of Beijing's Proportional Employment for Disabled Persons.
Two, the employer through the Beijing Municipal Local Taxation Bureau on behalf of the disability insurance system to declare and audit the disability insurance, can advance to the disability insurance audit institutions to receive a blank "general payment book (receipt)". After approval, use the print function in the residual premium collection system to print by yourself. If printing is inconvenient, you can also fill it in manually.
note:
1. General Payment Letter (Receipt) in quadruplicate.
2. The employer who uses the local tax residual gold collection system to print by itself must use a needle printer to print the blank General Payment Book (Receipt) received from the residual gold audit institution.
4, Yunfu city disabled self-help security fund.
Yunfu City Training and Employment Service Center for the Disabled set up online self-service payment, and collected the employment security fund for the disabled from August/KLOC-0 to August 1 5. You can log in to the online tax service hall of Jilin Provincial Local Taxation Bureau for self-service. According to the Management Measures for the Collection and Payment of Employment Security Fund for Disabled Persons in Yunfu City (Trial), the employment security fund for disabled persons payable by taxpayers shall be collected by local tax authorities at all levels.