Take 20 17 Beijing residual insurance fund collection method as an example;
First, the employment situation of the disabled audit
The employing unit that has arranged employment for disabled persons shall report the number of disabled persons arranged by the unit in the previous year to the employment service agency for disabled persons where the local competent tax authorities are located from August 1 day to September 15, and the agency will review it. Failure to declare within the specified time shall be deemed as failure to arrange employment for the disabled.
Second, declare the place of payment
The employing unit shall report and pay the security fund to the local tax authorities responsible for reporting and paying individual income tax.
Three. Time limit for declaring payment
The reporting and payment period of the security fund is 10/01February 15.
Fourth, the way to declare and pay
The employer can choose to declare the security fund online or on-site and be responsible for the authenticity and completeness of the declared information. According to the relevant regulations, employers who do not need to pay security money should also make a "zero declaration".
The payment method of security fund is the same as other taxes and fees collected by Beijing Local Taxation Bureau.
Verb (abbreviation of verb) information to be submitted when reporting.
If the employer who chooses the door-to-door declaration method has arranged employment for the disabled, it shall submit the Confirmation Form of Beijing Employers' Arrangement of Employment for the Disabled and the Declaration Form for Payment of Employment Security Fund for the Disabled; If employment for the disabled is not arranged, the Declaration Form for Employment Security for the Disabled shall be submitted.
Employers can download the Declaration Form for Paying Employment Security Fund for Disabled Persons from the website of Beijing Local Taxation Bureau at www.tax861.gov.cn.
Extended data:
According to the Measures for the Administration of Collection and Use of Employment Security Fund for Disabled Persons:
Article 21? The security fund is included in the overall arrangement of the local general public budget, which is mainly used to support the employment and living security of the disabled. Support directions include:
(1) Expenditure on vocational training, vocational education and vocational rehabilitation for the disabled.
(two) the expenditure of employment service institutions for the disabled to provide employment services for the disabled and organize vocational skills competitions (including energy development activities). Subsidize the employer to arrange the cost of facilities and equipment purchase, renovation and supporting services required for the employment of disabled people. Subsidize the construction and operation expenses of auxiliary employment institutions.
(three) the disabled engaged in self-employed, self-employed, flexible employment business premises lease, start-up funds, facilities and equipment purchase subsidies and small loan interest subsidies. Social insurance payment subsidies for the disabled in various forms of employment and post subsidies for employers. Support rural disabled people to engage in planting, breeding, handicrafts and other forms of productive labor.
(four) to reward the employing units that have arranged the employment of the disabled in excess of the proportion and the units or individuals that have made remarkable achievements in arranging the employment of the disabled.
(five) relief subsidies for disabled people who are engaged in public welfare post employment, auxiliary employment and flexible employment, whose income can not reach the local minimum wage standard and have real difficulties in life.
(six) other expenses approved by the local people's government and its financial department to promote the employment of disabled people and ensure the life of disabled people with difficulties and severe disabilities.
Article 22? The normal funds of the employment service institutions for the disabled under the local disabled persons' federations at all levels shall be arranged by the local financial budget at the same level.
Article 23? All localities should actively promote the government to purchase services, and in accordance with the provisions of the government procurement legal system, choose public and private employment service institutions that meet the requirements to undertake vocational training, vocational education, vocational rehabilitation, employment services and employment assistance for the disabled.
Article 24? Local disabled persons' federations and financial departments at all levels shall announce to the public the expenditure of security funds for supporting the employment and living security of disabled persons every year and accept social supervision.
Baidu Encyclopedia-Disabled Employment Security Fund