(A) sub-file reduction policy

From 2020 1 month 1 day to 20221February 3/day (the payment period is 20 19, 2020 and 20021year), the residual insurance premium will be paid. Among them: if the employment ratio of the disabled is above 1% (inclusive), but it does not reach the ratio, the residual insurance fund shall be paid according to 50% of the required payment; If the employment ratio of the disabled is below 1%, the employer shall pay the residual insurance premium at 90% of the required payment.

(2) Exemption policy for small and micro enterprises

From 2020 1 month 1 day to 20221February 3/day (the fee period is 20 19, 2020 and 20021year), the number of employees on the job is in.

Second, the collection of relevant policies

(A) the employment policy of labor dispatch and placement of the disabled

If the employing unit accepts the employment of disabled persons in this unit by means of labor dispatch according to law, the number of disabled persons will be included in the actual employment of disabled persons and the number of on-the-job employees of one party after the sending unit and the receiving unit reach an agreement through signing, and no double counting is allowed.

(2) Provisions on the maximum annual average wage of employees in the employing unit

If the average annual wage of the employees of the employing unit exceeds 2 times of the average social wage in Beijing last year, the residual insurance premium shall be calculated and paid according to 2 times of the average social wage in Beijing last year. For the residual insurance premium with the period of 202 1 year, the upper limit is 2 times of the average salary of employees in all-caliber urban units in Beijing in 2020 announced by the Beijing Municipal Bureau of Human Resources and Social Security. The supplementary payment shall be implemented according to the corresponding policy of the supplementary payment year.

Policy basis:

1. "on the issuance of

Notice of "(Development and Reform Price Regulation [2019] No.2015)

2. Announcement of the Ministry of Finance on Adjusting the Collection Policy of Employment Security Fund for Disabled Persons (Announcement No.98 of the Ministry of Finance No.2019)

3 "Beijing Municipal Finance Bureau, State Taxation Administration of The People's Republic of China, Beijing Municipal Taxation Bureau, Beijing Disabled Persons' Federation on Printing and Distributing

Notice "(Jing Cai Shui [2019]1333)

State Taxation Administration of The People's Republic of China Shijingshan District Taxation Bureau

August 2022 1 day