Annual payment of security fund = (the number of employees in the employing unit last year × the proportion of employment for the disabled specified by the local people's governments of provinces, autonomous regions and municipalities directly under the Central Government-the number of employment for the disabled actually arranged by the employing unit last year )× the average annual salary of employees in the employing unit last year. The employment ratio of the disabled arranged by the employing unit shall not be less than 1.5% of the total number of employees in the unit.
For example, the number of employees in an enterprise in Hangzhou last year was 100, and the employment rate for the disabled arranged by the government was 5%. However, the number of employees with disabilities actually arranged by the government last year was 3, and the average annual salary of employees in the employing unit was 5k. So the employment security deposit for the disabled to be paid now is = (100 * 5%-3) * 5000 =/kl.
In other words, the lower the number of disabled people recruited by enterprises, the higher the deposit paid.
Extended data:
First, the payment time
According to Article 10 of the Administrative Measures for the Collection and Use of Employment Security Fund for Disabled Persons? Security payments are generally paid monthly.
The employing unit shall declare and pay the security fund to the security fund collection organ within the prescribed time limit. At the time of declaration, information such as the number of employees in the unit, the actual number of people with disabilities, and the average annual salary of employees should be provided, and the authenticity and integrity of the information should be guaranteed.
Second, the payment method:
Take Beijing's 20 17 year residual insurance payment collection method as an example:
1, disabled employment audit
The employing unit that has arranged employment for the disabled shall report the number of persons with disabilities arranged by the unit in the previous year to the employment service agency for the disabled 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.
2. Declare the place of payment
The employing unit shall report and pay the security fund to the local tax authorities in charge of reporting and paying individual income tax.
3, declare the payment period
The reporting and payment period of the security fund is 1 1 month 1 day to1February 15 day.
4. Method of declaration and payment
The employing unit can choose online declaration or door-to-door declaration to declare the security fund, and be responsible for the authenticity and completeness of the declared information. In accordance with the relevant provisions, employers who do not need to pay the security fund should also make a "zero declaration".
The payment method of security fund is the same as that of other taxes and fees collected by Beijing Local Taxation Bureau.
5. Information to be submitted for declaration
If the employer who chooses the door-to-door declaration method has arranged for the employment of the disabled, it shall submit the "Beijing Employer's Examination and Confirmation of the Employment of the Disabled" and the "Declaration Form for the Payment of Employment Security Fund for the Disabled"; If employment for the disabled is not arranged, the Declaration Form for Payment of Employment Security Fund for the Disabled shall be submitted.
The employing unit can download the Declaration Form for Payment of Employment Security Fund for the Disabled by itself in Beijing Water Affairs Bureau of State Taxation Administration of The People's Republic of China.
Third, the punishment for failing to pay the disabled security fund truthfully.
If the employer fails to pay the security fund according to the regulations, it shall be submitted to the financial department by the security fund collection organ in accordance with the regulations on the employment of disabled persons, and the financial department shall give it a warning and order it to pay within a time limit; If the payment is not made within the time limit, in addition to paying the unpaid amount, an overdue fine of 5‰ shall be added daily from the date of default. Late fees shall be paid into the state treasury according to the budget level of security deposit.
Baidu Encyclopedia-Disabled Employment Security Fund
Baidu Encyclopedia-Regulations on Employment of Disabled Persons