The disabled employment security fund shall be collected annually, audited by the municipal, district (county) employment service agencies for the disabled, and collected by the competent tax authorities. The reporting and payment period of the residual insurance fund is from August 1 day to September 30th every year (the time varies from place to place).

Enterprises that place disabled persons in employment:

The employing unit that arranges employment for the disabled needs to report and pay the security fund to the competent tax authorities within the prescribed time limit with the "Confirmation of Beijing Municipality's Audit of Employment for the Disabled".

Employers who meet the exemption requirements must make zero declaration of residual insurance money online. The competent local tax authorities will, after the end of the payment period, demand payment from the employer who fails to make payment within the prescribed time limit. If the employer fails to make payment within the prescribed time limit, the daily overdue fine will be increased by 0.5%.