Where in the administrative area of this Municipality, the organs, organizations, enterprises (except welfare enterprises), institutions and other types of employing units that handle tax registration in the local taxation bureau shall arrange employment for the disabled at a ratio of not less than 1.7% of the total number of employees in the unit, and shall pay residual insurance money if they fail to arrange employment for the disabled according to regulations. Units that fail to arrange employment for the disabled or arrange employment for the disabled does not reach the specified proportion. For each less employment for the disabled, the residual insurance premium shall be paid according to 60% of the average wage of employees in this city in the previous year published by the Municipal Bureau of Statistics. If the arrangement ratio is less than 1 person, it shall be calculated according to the actual difference ratio. Arrange employment for 1 blind person, calculated by arranging employment for 2 disabled persons. Amount of residual insurance payment = (total number of employees in the unit last year (average number) ×1.7%-number of employees with disabilities in service )× average salary of employees in the whole city last year× 60%.
In 2007, the residual insurance fund for 2006 was paid, and the collection standard was/kloc-0 per disabled person, and the residual insurance fund was paid 1 9684 yuan (that is, 60% of the average annual salary of employees in the city in 2006 was 32,808 yuan).
Units established less than 1 year have not arranged employment for the disabled, and should also pay the residual insurance fund. The payment time is calculated according to the full term after the establishment of the unit, and those less than 1 month are not counted.
If the employment of the disabled is less than 1 year, it shall be calculated according to the actual employment time of the disabled; Less than 1 month, calculated as 1 month.
According to the ratio of 1 .7%, if the disabled are underemployed1person, the amount of residual insurance should be calculated and paid according to the actual difference ratio.
For example, if the total number of employees in a certain unit in 2006 is 50, according to the ratio of 1 .7%, the disabled should be underemployed1person [50 (person) ×1.7%]. If the employment rate for the disabled in 2006 fails to reach the required proportion, the residual insurance fund shall be paid in 2007 1673 1.4 yuan [19684 (yuan) ×50 (person) ×1.7%].
The residual premium is collected annually and paid regularly. The collection period in 2007 is from July 18 to1October 3 1 day.
Process: 1. The employing units in Beijing shall go to the employment service agencies for the disabled designated by the Disabled Persons' Federation according to their districts and counties.
Chaoyang District 1, Building 5, Xinglong Home, Gaobeidian, Chaoyang Audit Center 102 Base
2, Jiuxianqiao tax audit point
3.No. Donglijia 10, Tuanjiehu, the audit point of Hujialou Taxation Office
4. No.358, Datun East Road, the audit point of Xiaoguan Tax Office, 85764250, 85760843 and 85746499 (by fax).
Direct examination point of municipal disabled persons' Federation: Yizhuang Development Zone 63294455-3 1 18, 6329588 1 (fax) 63294455-318, 6329588/kloc.
Second, the employer can receive a blank general contribution book for residual insurance in the service hall (collection hall) of the employment service agency for the disabled or the local tax authority, fill in the general contribution book for residual insurance according to the amount of fees approved by the employment service agency for the disabled, and pay in the bank with the payment book; You can also directly receive the "General Payment Book" printed by the local tax authorities or the employment service agencies for the disabled, and pay in the bank with the payment book. (In addition, for employers who declare tax online, they should make full use of the advantages of the local taxation bureau's online declaration. In addition to reminding them that they should pay the residual insurance premium online, they can also print out the "General Payment Book" of the residual insurance premium online by the paying unit according to the approved fee of the employment service agency for the disabled, and then pay it to the bank with the payment book. )
When the employer goes to the audit institution for audit, it is required to carry:
(1) Units that have arranged employment for the disabled:
1, "Table on Proportional Employment of Disabled Persons in Beijing" sealed by the employer;
2. Registration Form of Disabled Persons in Beijing (it can be downloaded from the Disabled Persons' Federation and the local tax website or collected from the local tax office, the disabled persons' federations in various streets and towns);
3. Original and photocopy of ID card of disabled employees;
4. The original and photocopy of the Disabled Persons' Card of the People's Republic of China;
5. Payrolls of disabled employees in June and1February of last year;
6, disabled workers and units signed a labor contract;
7. Original proof that the unit pays social insurance premiums for disabled employees;
8. Statistical proof of the total number of employees in the unit.
(two) units that have not arranged employment for the disabled:
1, "Table on Proportional Employment of Disabled Persons in Beijing" sealed by the employer;
2, the total number of employees statistical proof.
The payer shall pay the residual premium and uniformly use the General Payment Book printed by Beijing Local Taxation Bureau. The payment book can be collected free of charge at the local tax authorities or employment service agencies for the disabled.
The budget subjects in the General Payment Book shall be implemented in accordance with the provisions of the relevant documents of the Ministry of Finance every year. In 2007, the budget subject code was "1030 14200" and the name was "employment security fund for the disabled".