The security fund paid each year = (the number of employees of the employing unit in the previous year × the proportion of employment for the disabled stipulated by the local people's governments of provinces, autonomous regions and municipalities directly under the Central Government-the actual number of employees of the disabled arranged by the employing unit in the previous year) × the average annual salary of employees of the employing unit in the previous 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 of disabled people arranged by the government was 5%. Last year, the number of disabled employees actually arranged by the government was three, and the average annual salary of employees in the employer was 5k. So the disabled employment security fund to be paid now =( 100 * 5%-3)* 5000 = 65438+.
In other words, the fewer disabled people the enterprise recruits, the higher the deposit it pays.
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. Information such as the number of employees, the actual number of disabled people and the average annual salary of employees should be provided when reporting, and the authenticity and integrity of the information should be guaranteed.
Second, the payment method:
Take 20 17 Beijing residual insurance fund collection method as an example;
1, disabled employment 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.
2. 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.
3, declare the payment period
The reporting and payment period of the security fund is 10/01February 15.
4. Declaration and payment methods
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.
5. Information to be submitted for declaration
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 of Employment Security Fund for Disabled Persons at Beijing Water Affairs Bureau of the State Administration of Taxation.
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, the security fund collection organ shall submit it to the financial department in accordance with the Regulations on the Employment of Disabled Persons, and the financial department shall give a warning and order it to pay within a time limit; Fails to pay, in addition to pay unpaid money, from the date of default, a daily surcharge of 5‰. The overdue fine shall be paid into the state treasury according to the budget level of the deposit.
Baidu Encyclopedia-Disabled Employment Security Fund
Baidu Encyclopedia-Regulations on Employment of Disabled Persons