Measures for the Administration of the Collection and Use of Employment Security Funds for Disabled Persons

Chapter 1 General Provisions

Article 1 is to regulate the employment security funds for persons with disabilities (hereinafter referred to as the security funds) These measures are formulated in accordance with the provisions of the "Law on the Protection of Disabled Persons" and the "Regulations on the Employment of Disabled Persons" to collect and use management and promote the employment of disabled people.

Article 2 Security Funds are funds paid by agencies, groups, enterprises, institutions and private non-enterprise units (hereinafter referred to as employers) that fail to arrange employment for disabled people in accordance with regulations to protect the rights and interests of disabled people. .

Article 3 These Measures shall apply to the collection, use and management of security funds.

Article 4 The term "disabled persons" as mentioned in these Measures refers to those who hold the "Disability Certificate of the People's Republic of China" and indicate that they are visually disabled, hearing disabled, Persons with speech disabilities, physical disabilities, intellectual disabilities, mental disabilities and multiple disabilities, or persons holding the "Disabled Military Personnel Certificate of the People's Republic of China" (levels 1 to 8).

Article 5 The collection, use and management of guarantee funds shall be subject to the supervision and inspection of the financial department and the audit supervision of the audit agency.

Chapter 2 Collection and Payment to the Treasury

Article 6 The proportion of employment units for disabled persons shall not be less than 1.5% of the total number of employees of the unit. The specific proportions are stipulated by the people's governments of each province, autonomous region, and municipality directly under the Central Government based on the actual conditions of the region.

If the employer arranges employment for disabled persons that cannot meet the proportion prescribed by the people's government of the province, autonomous region, or municipality directly under the Central Government where the employer is located, it shall pay security funds.

Article 7 The employer recruits a disabled person as a regular employee or signs a labor contract (service agreement) of more than 1 year (including 1 year) with a disabled person within the employment age group in accordance with the law, and the employer actually pays Only those whose wages are not lower than the local minimum wage and social insurance premiums are paid in full can be included in the number of disabled people employed by the employer.

The employer arranges for one person to hold the "People's Republic of China Disability Certificate" (levels 1 to 2) or the "People's Republic of China Disabled Military Personnel Certificate" (levels 1 to 3) ) are employed, the calculation will be based on arranging the employment of 2 disabled persons.

If an employer recruits disabled people across regions, it shall be included in the number of employed persons with disabilities arranged.

Article 8 The security fund shall be calculated and paid based on the product of the difference between the number of persons with disabilities arranged by the employer who did not reach the prescribed proportion of employment in the previous year and the average annual salary of the current employees of the unit. The calculation formula is as follows:

The annual payment amount of the security fund = (the number of active employees of the employer in the previous year × the employment ratio for disabled people stipulated by the people's government of the local province, autonomous region, or municipality directly under the Central Government - the actual employment ratio of disabled people arranged by the employer in the previous year Number of people employed) × average annual salary of the employer’s employees in the previous year.

The current employees of the employer refer to the employees on the payroll of the employer or those who have signed a labor contract (service agreement) of more than 1 year (including 1 year) with the employer in accordance with the law. Seasonal employment should be converted into the average annual number of employees. If workers are employed through labor dispatch, they shall be included in the number of active employees of the dispatching unit.

The number of people with disabilities that the employer arranges for employment but does not reach the prescribed proportion shall be based on the calculation result of the formula, which may not be an integer.

The average annual salary of the employer’s active employees in the previous year is calculated by dividing the total salary of the employer’s active employees in the previous year by the number of active employees of the employer.

Article 9 The security fund shall be collected by the local tax bureau where the employer is located. Where there is no local tax bureau, the national tax bureau is responsible for collection.

If the relevant provinces, autonomous regions, and municipalities directly under the Central Government have other regulations on the security fund collection authorities, such regulations shall prevail.

Article 10 The security fund is generally paid on a monthly basis.

The employer shall declare and pay the security fund to the security fund collection authority within the prescribed time limit. When applying, information such as the number of employees in the unit, the actual number of disabled people employed, and the average annual salary of employees in the unit should be provided, and the authenticity and completeness of the information should be guaranteed.

Article 11 The security fund collection authority shall conduct regular inspections of the employer. If it is discovered that the employer has made false declarations and underpaid security funds, the collection authority shall urge the employer to report and recover the security funds.

Article 12 Employment service agencies for persons with disabilities shall cooperate with the security fund collection authorities in collecting security funds.

The employer shall truthfully report to the employment service agency for persons with disabilities the number of persons with disabilities employed by the unit in the previous year within the prescribed time limit. Failure to apply within the prescribed time limit will be deemed as failure to arrange employment for persons with disabilities.

After review, the employment service agency for disabled persons will determine the actual number of disabled persons employed by the employer and provide it to the security fund collection authority in a timely manner.

Article 13 When the security fund collection authority collects security funds, it shall issue to the employer a bill or tax receipt uniformly printed by the provincial financial department.

Article 14 The security fund shall be paid in full to the local treasury.

The distribution ratio of security funds among local people's governments at all levels shall be determined by the financial departments of each province, autonomous region, and municipality directly under the Central Government in consultation with the Disabled Persons' Federation.

The specific payment methods shall be implemented in accordance with the regulations of the provincial finance department.

Article 15 If the tax authorities are responsible for collecting security funds, the finance, taxation and treasury banks should actively adopt the horizontal networking method of electronic payment of tax revenue to the treasury to collect security funds.

Article 16 Within 3 years from the date of industrial and commercial registration, small and micro enterprises that have not reached the prescribed ratio of employment of disabled people and have less than 20 employees (inclusive) are exempt from tax protection gold.

Article 17 If an employer suffers major direct economic losses in the event of force majeure natural disasters or other emergencies, it may apply for reduction or exemption or postponement of the payment of security funds. Specific measures shall be stipulated by the financial departments of each province, autonomous region, and municipality directly under the Central Government.

The maximum limit for an employer to apply for reduction or exemption of security funds shall not exceed one year's security fund payable, and the maximum period for an employer to apply for postponement of payment of security funds shall not exceed 6 months.

The list of employers that have been approved to reduce or postpone the payment of security funds shall be announced once a year. The content of the announcement shall include the approving authority, the approval document number, the main reasons for approving the reduction or exemption or postponement of the payment of security funds, etc.

Article 18 The security fund collection authority shall collect security funds in strict accordance with the prescribed scope, standards and time limits to ensure that the security funds are collected in full and in a timely manner.

Article 19 No unit or individual may violate the provisions of these Measures by arbitrarily reducing or deferring the collection of security funds, and shall not change the objects, scope and standards of collection of security funds on its own initiative.

Article 20: All localities should establish a public disclosure system for employers to arrange employment for disabled people and pay security funds in proportion.

The Disabled Persons' Federation shall announce to the public every year the number of persons with disabilities that employers in the region should arrange for employment, the number of persons with disabilities who are actually employed, and the number of persons with disabilities who are not arranged to be employed in accordance with regulations.

The security fund collection authority shall regularly announce to the public the status of security fund payments by employers in the region.

Chapter 3 Usage Management

Article 21 The security fund shall be included in the overall arrangement of the local general public budget and shall be mainly used to support the employment of disabled people and ensure their livelihood. Support directions include:

(1) Vocational training, vocational education and vocational rehabilitation expenditures for disabled people.

(2) Expenses incurred by employment service agencies for persons with disabilities providing employment services for persons with disabilities and organizing vocational skills competitions (including ability development activities). Subsidies are provided to employers for the purchase, renovation and supporting services of facilities and equipment required for the employment of persons with disabilities. Subsidy the construction and operating costs of supported employment institutions.

(3) Leasing of business premises, start-up capital, subsidies for purchasing facilities and equipment, and interest discounts on small loans for disabled people engaged in self-employment, self-employment, and flexible employment. Social insurance payment subsidies and employer job subsidies for disabled persons employed in various forms. Support disabled people in rural areas to engage in planting, breeding, handicrafts and other forms of productive labor.

(4) Reward employers that place a disproportionate number of people with disabilities in employment, as well as units or individuals that have made outstanding achievements in arranging employment for people with disabilities.

(5) Relief subsidies for disabled people who are engaged in public welfare jobs, auxiliary employment, and flexible employment, whose income does not meet the local minimum wage standard, and who have real difficulties in living.

(6) Other expenditures approved by the local people's government and its financial department to promote the employment of disabled people and protect the lives of disabled people with difficulties and severely disabled people.

Article 22 The normal expenditures of the employment service agencies for persons with disabilities affiliated to local federations of persons with disabilities at all levels shall be coordinated and arranged by the local fiscal budget at the same level.

Article 23 All localities must actively promote government procurement of services, select public and private employment service agencies that meet the requirements in accordance with the government procurement legal system, and undertake vocational training, vocational education, and vocational services for disabled people. Jobs such as rehabilitation, employment services and employment assistance.

Article 24: Local disabled people’s federations and financial departments at all levels shall announce to the public every year the expenditures of the security funds used to support the employment of disabled people and ensure their living expenses, and accept social supervision.

Chapter 4 Legal Responsibilities

Article 25 If units and individuals violate the provisions of these Measures and fall under any of the following circumstances, they shall be punished in accordance with the "Regulations on Punishments for Fiscal Illegal Acts" and " Those who violate the Interim Provisions on Administrative Punishments for the Two-line Management of Administrative Charges and Confiscation of Income and Expenditure and other relevant national regulations shall be held legally responsible; those suspected of committing crimes shall be transferred to judicial organs for processing in accordance with the law:

(1) Unauthorized reduction or exemption or change the scope, objects and standards for collecting security funds;

(2) Concealing or withholding security funds that should be turned over;

(3) Detention, interception or misappropriation of security funds that should be paid The security funds handed over;

(4) The security funds are not paid into the national treasury in accordance with the prescribed budget levels and budget accounts;

(5) The security funds are used in violation of regulations ;

(6) Other violations of national fiscal revenue management regulations.

Article 26 If the employer fails to pay the security fund as required, in accordance with the provisions of the "Employment Regulations for Disabled Persons", the security fund collection authority shall submit it to the financial department, and the financial department will give a warning and order payment within a time limit. ; If payment is still not made after the due date, in addition to making up the overdue amount, a late payment fee of 5‰ will be charged on a daily basis starting from the date of overdue payment. Late payment fees will be paid to the state treasury according to the budget level of the guarantee fund.

Article 27 If staff of relevant departments for the collection and use management of security funds violate the provisions of these Measures, abuse their power, neglect their duties, or practice favoritism for personal gain in the collection and use management of security funds, they shall be punished in accordance with the law. ; Those suspected of committing crimes shall be transferred to judicial organs in accordance with the law.

Chapter 5 Supplementary Provisions

Article 28 The financial departments of each province, autonomous region, and municipality directly under the Central Government shall, together with the taxation department and the Disabled Persons’ Federation, formulate specific implementation measures based on these Measures and submit them to the Ministry of Finance , State Administration of Taxation, and China Disabled Persons' Federation.

Article 29 The Ministry of Finance, the State Administration of Taxation and the China Disabled Persons' Federation are responsible for interpreting these Measures.

Article 30 These Measures shall come into effect on October 1, 2015. The "Notice of the Ministry of Finance on Issuance" (Caizongzi [1995] No. 5) and other provisions inconsistent with these Measures are repealed at the same time. ;