If the tax department undertakes the function of collecting the security fund for the disabled, there will be a special person to inform the enterprise to pay the security fund for the disabled. Otherwise, the tax authorities have no right to notify the collection.

Employment security fund for the disabled, referred to as disability security fund, refers to the special funds for the employment of the disabled calculated and paid by organs, organizations, enterprises, institutions and urban and rural collective economic organizations in areas where the employment of the disabled 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 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.