First, arrange the relevant matters of the annual examination of the employment of the disabled in proportion.
(1) The object of annual examination
Employers (hereinafter referred to as employers) such as organs, organizations, enterprises, institutions and private non-enterprise units within the administrative area of this Municipality.
(2) Jurisdiction of annual examination
The central and provincial employers in Jiejie have been entrusted by Guangdong Disabled Persons' Federation to the Municipal Disabled Persons' Federation. Municipal employers are responsible for the Municipal Disabled Persons' Federation. County (city, district) belongs to the employing unit, and the county (city, district) Disabled Persons' Federation is responsible for it.
(3) Time of annual review
April 13 to August 13.
(4) Place of annual examination
The municipal employing units and the central and provincial employing units stationed in Jiejie shall go to Window No.25 on the second floor of the Municipal Affairs Service Center Building (the comprehensive business window of the Municipal Disabled Persons' Federation) for annual review. Counties (cities, districts) belong to employers who go to the local Federation of Disabled Persons for annual review.
(5) Annual examination procedures
The employer shall provide a completed Annual Examination Form for Proportionally Arranging Employment of Disabled Persons for the annual examination of employment of disabled persons, which can be obtained from the comprehensive business window of the Municipal Disabled Persons' Federation or downloaded from the website of the Municipal Disabled Persons' Federation.
The employer that has arranged employment for the disabled shall provide the following materials for the annual examination:
1, Registration Form for Disabled Employees;
2. ID card of disabled employees, the original and photocopy of the second generation of "People's Republic of China Disabled Persons' Card" or "People's Republic of China Disabled Persons' Card" (level 1-8);
3. The labor contract or service agreement signed by the employer and disabled employees according to law;
4. Valid vouchers for paying wages in the previous year 1 month, June and1February;
5, confirmed by the social insurance fee collection agencies, the employer to pay social insurance premiums for disabled workers and other materials.
II. Matters related to the collection of security funds
(a) the object of collection
Employers within the administrative area of this Municipality who failed to arrange employment for the disabled in accordance with the regulations in the previous year or whose employment for the disabled did not reach the average proportion of the total number of employees 1.5%.
(2) Collection standards
1, the employer shall arrange employment for the disabled at a rate of not less than 1.5% of the average total number of employees in the previous year. If the ratio of 1.5% is not reached, the security fund shall be calculated and paid according to the actual difference and 80% of the annual average wage standard of employees in 20 13 years published by the local statistical department.
2. The security fund shall be calculated according to the following formula (the calculation result shall be two decimal places):
Security payable = (average total number of employees in last year × 1.5%- number of employees with disabilities in service )× average annual salary of employees in service in 20 13 years announced by local statistics department ×80%.
3, arrange a blind person or a disabled person to work, according to the arrangement of two disabled people.
4. An employer that fails to handle the annual review of the employment of the disabled in proportion within the specified time shall be deemed as not arranging the employment of the disabled, and the employment training service institution for the disabled shall verify the payable security fund according to the ratio of 1.5% of the average total number of employees in the previous year, which shall be collected by the competent local tax authorities.
(3) Collection procedures
1, according to the proportion of disabled employment to implement the annual audit system. For the audited units that meet the employment standards for the disabled, the employment service agencies for the disabled shall issue the Notice of Meeting the Employment Standards for the Disabled in Proportion; If the employment of the disabled is not arranged or the employment of the disabled is not up to the specified proportion, the employment service agency for the disabled shall issue the Notice of Payment of Employment Security Fund for the Disabled and go through the payment formalities with the local competent tax authorities.
2, the security fund is levied on an annual basis. The employer shall pay the security fund to the local tax authorities within the prescribed time limit according to the amount approved by the employment service agencies for the disabled. The employer who fails to pay the security fund after the payment deadline shall be urged by the local tax authorities. Fails to pay, according to the provisions of the "Guangdong Province, the implementation of the" people's Republic of China * * * and the disabled protection law "measures" shall be subject to a daily fine of 5‰.
1, Interim Provisions of Jieyang Municipality on the Administration of Employment Security Fund for Disabled Persons
the first
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 fails to reach a certain proportion. In order to standardize and strengthen the management of "security fund", the "Regulations" are formulated.
the second
"Security fund" refers to the special funds for the employment of disabled persons calculated and paid by organs, organizations, enterprises, institutions and urban and rural collective economic organizations in areas where the employment of disabled persons is decentralized and proportionately arranged, in accordance with the provisions of relevant local laws and regulations, 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 in accordance with the relevant provisions of the local laws and regulations. State organs, organizations, enterprises, institutions and urban and rural collective economic organizations shall, in accordance with the relevant provisions of the Law of the People's Republic of China on the Protection of Disabled Persons, actively create conditions and gradually reach the prescribed proportion of arrangements.
Article
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 lump sum balance of unit budget funds or the balance of income and expenditure.
2, Jieyang disabled security fund collection standards
Where 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, it shall be calculated and paid according to the difference proportion. The employer arranges a blind person as 2 persons.
Security fund payable = (the total number of employees in the unit last year ×1.5% (in Shanghai,1.6%)-the number of disabled employees arranged )× the average annual salary of employees in this area last year.
The total number of employees on the job shall be verified according to the annual average number of employees of the employer, and may also be verified with reference to the number provided by relevant government functional departments such as personnel, labor and statistics.
To arrange employment for the disabled, it must be a regular employee of the unit or an employee who has signed a labor contract with the unit for more than 1 year (including 1 year) according to the state regulations, and the unit where he works pays social insurance premiums for him and holds the "People's Republic of China Disabled Persons' Card". Arranged disabled soldiers and work-related disabled persons can be included in the resettlement proportion only after being identified as meeting the disability standards stipulated by the State Council and having the Disabled Persons' Certificate of the People's Republic of China.
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 20,000 yuan, and the total number of employees in the unit last year was 200, with no disabled people.
Security fund 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, Jieyang City, the disabled security payment method
The payment method of the residual insurance premium is that the organs, groups, enterprises, institutions and other organizations (hereinafter referred to as "the employing units") that should pay the residual insurance premium shall draw money from the account opening bank or pay in cash from other banks within 15 working days after the application for the residual insurance premium is approved.
There are two ways to obtain the General Payment Book (Receipt).
1. The employer submits the materials to the site of the residual insurance fund audit institution. After the examination and approval, the residual 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 Arrangement for Disabled Persons".
Two, the employer through the Beijing Municipal Local Taxation Bureau on behalf of the residual insurance system to declare and review the residual insurance, can advance to the residual insurance audit institutions to receive a blank "general payment book (receipt)". After being approved, use the printing function in the residual premium collection system to print it by itself. If printing is inconvenient, you can also fill it in manually.
Note:
1. General Payment Letter (Receipt) is 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, Jieyang disabled security fund for self-help.
Jieyang City Training and Employment Service Center for the Disabled set up online self-service payment, and the collection of employment security fund for the disabled was carried out from August 1 day to August 15. You can log in to the online tax service hall of Jilin Provincial Local Taxation Bureau for self-service. According to the Administrative Measures for the Collection and Payment of Employment Security Fund for Disabled Persons in Jieyang (Trial), the employment security fund for disabled persons payable to taxpayers shall be collected by local tax authorities at all levels.