In the process of implementing the Law of the People's Republic of China on the Protection of Disabled Persons, some local laws and regulations stipulate that organs, organizations, enterprises, institutions and urban and rural collective economic organizations shall pay the disabled persons' security fund (hereinafter referred to as the "security fund") if the employment of disabled persons fails to reach a certain proportion. In order to standardize and strengthen the management of "security fund", the "Regulations" are formulated.
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"Security fund" refers to the special funds for the employment of disabled persons calculated and paid by organs, organizations, enterprises, institutions and urban and rural collective economic organizations in areas where the employment of disabled persons is decentralized and proportionately arranged, in accordance with the provisions of relevant local laws and regulations, according to the annual difference and the average annual salary of local employees in the previous year. The "security fund" shall be paid according to the principle of territoriality, and the units subordinate to the central department shall handle it in accordance with the relevant provisions of the local laws and regulations. State organs, organizations, enterprises, institutions and urban and rural collective economic organizations shall, in accordance with the relevant provisions of the Law of the People's Republic of China on the Protection of Disabled Persons, actively create conditions and gradually reach the prescribed proportion of arrangements.
Article
The "security fund" paid by enterprises and urban and rural collective economic organizations shall be charged from the management expenses, and the "security fund" paid by organs, organizations and institutions shall be charged from the lump sum balance of unit budget funds or the balance of income and expenditure.
2, Binzhou disabled security fund collection standards
Where the employment of disabled persons is not up to the prescribed proportion, the employer shall collect the security fund in full according to the difference; If the difference is less than one person, it shall be calculated and paid according to the difference proportion. The employer arranges a blind person as 2 persons.
Security fund payable = (the total number of employees in the unit last year ×1.5% (in Shanghai,1.6%)-the number of disabled employees arranged )× the average annual salary of employees in this area last year.
The total number of employees on the job shall be verified according to the annual average number of employees of the employer, and may also be verified with reference to the number provided by relevant government functional departments such as personnel, labor and statistics.
To arrange employment for the disabled, it must be a regular employee of the unit or an employee who has signed a labor contract with the unit for more than 1 year (including 1 year) according to the state regulations, and the unit where he works pays social insurance premiums for him and holds the "People's Republic of China Disabled Persons' Card". Arranged disabled soldiers and work-related disabled persons can only be included in the resettlement proportion if they meet the disability standards stipulated by the State Council and have the Disabled Persons' Certificate of the People's Republic of China.
The average annual salary of employees in this region last year shall be subject to the data published by the local statistical administrative department.
Suppose that the average annual salary of employees in your place last year was 20,000 yuan, and the total number of employees in the unit last year was 200, with no disabled people.
Security fund payable =200*20000* 1.5%=60000 yuan.
Collection standard of security fund for the disabled in Beijing: security fund payable = (total number of employees in the unit last year ×1.7%-number of employees with disabilities arranged) × average annual salary of employees in this area last year *60%.
3, Binzhou disabled security payments
The payment method of the residual insurance premium is that the organs, groups, enterprises, institutions and other organizations (hereinafter referred to as "the employing units") that should pay the residual insurance premium shall draw money from the account opening bank or pay in cash from other banks within 15 working days after the application for the residual insurance premium is approved.
There are two ways to obtain the General Payment Book (Receipt).
1. The employer submits the materials to the site of the residual insurance fund audit institution. After the examination and approval, the residual insurance fund audit institution will print the General Payment Book (Receipt) on the spot according to the amount approved in the "Confirmation Book of Beijing's Proportional Employment Arrangement for Disabled Persons".
Two, the employer through the Beijing Municipal Local Taxation Bureau on behalf of the residual insurance system to declare and review the residual insurance, can advance to the residual insurance audit institutions to receive a blank "general payment book (receipt)". After being approved, use the printing function in the residual premium collection system to print it by itself. If printing is inconvenient, you can also fill it in manually.
Note:
1. General Payment Letter (Receipt) is in quadruplicate.
2. The employer who uses the local tax residual gold collection system to print by itself must use a needle printer to print the blank "General Payment Book (Receipt)" received from the residual gold audit institution.
4, Binzhou disabled security fund for self-help.
Binzhou Training and Employment Service Center for the Disabled set up online self-service payment, and the collection of employment security fund for the disabled was carried out from August 1 day to August 15. You can log in to the online tax service hall of Jilin Provincial Local Taxation Bureau for self-service. According to the "Binzhou City, the disabled employment security fund collection and management measures (Trial)", the disabled employment security fund payable to taxpayers shall be collected by local tax authorities at all levels.