The employment security fund for the disabled refers to the funds paid by organs, organizations, enterprises, institutions and private non-enterprise units that fail to arrange employment for the disabled according to regulations. The following is the calculation method of the residual insurance money I carefully arranged. Welcome to share.
Calculation method of residual insurance money
1. 1 years ago and no employment arrangement for the disabled.
If the establishment of the unit is less than 1 year, it will be counted as maturity after the establishment of the unit, and it will not be counted if it is less than 1 month.
For the employer whose collection year is less than 1 year, the time shall be counted from the next 1 month of the local tax registration date, and the unit that completed the local tax registration in February of 20 15 does not need to report and review the employment situation of the disabled according to the ratio of 20 15.
For example, a company completed the local tax registration on July 1 day, 2065438, and its total number of employees was 100. If no employment is arranged for the disabled, the employment security fund for the disabled shall be paid 20 17 12 yuan× (100× 6538).
2. Arrange employment for disabled people who have not completed one year.
If the employment of disabled persons is less than one year, it shall be calculated according to the actual employment month of disabled persons; If it is less than one month, it shall be counted as one month.
For example, if a company has 50 employees in 20 15 and employs disabled people 1 person on August 3/20 15, it shall pay the employment security fund for disabled people =4 17 12 yuan× (50 people×
3. The number of disabled people should be less than 1.
Units that arrange less than 1 for the disabled shall calculate and pay the employment security fund for the disabled according to the actual difference ratio.
For example, if a company has 50 employees in 20 15, the employment security fund for the disabled should be paid =4 17 12 (yuan) ×50 (person) × 1.7%.
Related reading:
20 16 measures for the administration of the collection and use of employment security funds for the disabled
Chapter I General Principles
Article 1 In order to regulate the collection, use and promotion of the employment security fund for the disabled, these Measures are formulated in accordance with the provisions of the Law on the Protection of the Disabled and the Regulations on the Employment of the Disabled.
Article 2 The security fund refers to the funds paid by organs, organizations, enterprises, institutions and private non-enterprise units (hereinafter referred to as the employing units) for failing to arrange employment for the disabled in accordance with regulations.
Article 3 These Measures shall apply to the collection, use and management of guarantee funds.
Article 4 The term "disabled persons" as mentioned in these Measures refers to those who are marked with visual disability, hearing disability, speech disability, physical disability, intellectual disability, mental disability and multiple disabilities on the People's Republic of China (PRC) Disabled Persons' Card, or those who hold the People's Republic of China (PRC) Disabled Persons' Card in disabled soldiers (1 to 8).
Article 5 The collection, use and management of guarantee funds shall be subject to the supervision and inspection of the financial department and the audit supervision of the audit institutions.
Chapter II Treasury Receipt and Payment
Article 6 The employment ratio of disabled persons arranged by the employing unit shall not be less than 65,438+0.5% of the total number of employees in the unit. The specific proportion shall be stipulated by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government according to the actual situation in their respective regions.
If the employing unit fails to reach the proportion stipulated by the local people's government of the province, autonomous region or municipality directly under the Central Government, it shall pay the security fund.
Article 7 Only when the employing unit employs disabled people as staff or legally signs a labor contract (service agreement) 1 year or more with disabled people of the employment age, and the actual salary paid is not lower than the local minimum wage standard, and the social insurance premium is paid in full, can it be included in the employment of disabled people arranged by the employing unit.
If the employer arranges employment for 1 person who holds the People's Republic of China (PRC) Disabled Persons' Card (1-2 grade) or the People's Republic of China (PRC) Disabled Persons' Card (1-3 grade), it shall be calculated as two disabled persons' employment.
If an employer recruits disabled people across regions, it shall be included in the employment of disabled people.
Article 8 The security fund shall be calculated and paid according to the product of the difference between the number of disabled persons arranged by the employing unit in the previous year and the average annual salary of the employees of this unit. The calculation formula is as follows:
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.
On-the-job employees of the employing unit refer to those who are in the process of making employees or who have signed labor contracts (service agreements) with the employing unit according to law 1 year or above (including 1 year). Seasonal employment should be converted into annual average employment. The use of labor dispatch workers is included in the number of employees in the dispatch unit.
The difference between the number of disabled persons employed by the employer and the prescribed proportion shall be subject to the calculation result of the formula and shall not be an integer.
The average annual salary of employees of the employing unit in the previous year is calculated according to the total salary of employees of the employing unit in the previous year divided by the number of employees of the employing unit.
Article 9 The security fund shall be collected by the local tax bureau where the employer is located. Where there is no separate local taxation bureau, the State Taxation Bureau shall be responsible for the collection.
If the relevant provinces, autonomous regions and municipalities directly under the Central Government have other provisions on the security fund collection organs, those provisions shall prevail.
Tenth security payments are generally paid on a monthly basis.
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.
Eleventh security collection agencies shall regularly check the employing units. If it is found that the employer has made false declaration and underpaid the security fund, the tax collection organ shall urge the employer to declare and recover the security fund.
Twelfth disabled employment service agencies should cooperate with the security fund collection agencies to do a good job in the collection of security funds.
The employing unit shall, within the prescribed time limit, truthfully report to the employment service agency for the disabled the number of persons with disabilities employed by the unit in the previous year. Failure to declare within the prescribed time limit shall be deemed as failure to arrange employment for the disabled.
After the audit, the employment service institution for the disabled shall determine the number of disabled people actually arranged by the employer and provide it to the security fund collection organ in time.
Article 13 When collecting security funds, the security fund collection organ shall issue bills or tax vouchers uniformly printed by the provincial finance department to the employing unit.
Article 14 The security fund shall be paid in full to the local state treasury.
The distribution ratio of security funds among local people's governments at all levels shall be determined by the financial departments of provinces, autonomous regions and municipalities directly under the Central Government and the Federation of Disabled Persons.
The specific measures to pay the treasury shall be implemented in accordance with the provisions of the provincial finance department.
Fifteenth tax authorities responsible for the collection of security funds, should actively use the electronic tax payment of fiscal and taxation treasury to collect security funds.
Article 16 Within three years from the date of industrial and commercial registration, small and micro enterprises that arrange employment for the disabled and employ less than 20 people (including 20 people) are exempt from the security fund.
Seventeenth due to force majeure, natural disasters and other emergencies, the employer suffered significant direct economic losses, you can apply for a reduction or deferment of security payments. Specific measures shall be formulated by the financial departments of all provinces, autonomous regions and municipalities directly under the Central Government.
The maximum amount that an employer applies for holdover of security fund shall not exceed the amount of security fund payable 1 year, and the maximum period for applying for holdover of security fund shall not exceed 6 months.
The list of employers who have approved the reduction or deferment of security payments is published once a year. The contents of the announcement shall include the approval authority, the approval number, the main reasons for approving the reduction or postponement of the payment of the security fund, etc.
Article 18 The security fund collection organ shall collect the security fund in strict accordance with the prescribed scope, standards and time limit to ensure that the security fund is collected in full and on time.
Article 19 No unit or individual may, in violation of the provisions of these Measures, reduce or postpone the payment of security funds without authorization, and may not change the collection object, scope and standard of security funds by itself.
Twentieth localities should establish a publicity system for employers to arrange employment for disabled people and pay security funds in proportion.
The Federation of Disabled Persons shall announce to the public every year the number of disabled persons recruited by local employers, the number of disabled persons actually recruited and the number of disabled persons not recruited according to regulations.
The security collection organ shall regularly announce to the public the payment of security funds by local employers.
Chapter III Use Management
Twenty-first security funds into the overall arrangement of the local general public budget, 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 disabled people in rural areas to engage in productive labor such as planting, breeding and handicrafts.
(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.
Twenty-second local federations of disabled persons at all levels belong to the employment service agencies for disabled persons, and their normal funds are arranged by the local financial budget at the same level.
Twenty-third all localities should actively promote government procurement services, in accordance with the provisions of the legal system of government procurement, choose public and private employment service institutions that meet the requirements, and undertake vocational training, vocational education, vocational rehabilitation, employment services and employment assistance for the disabled.
Twenty-fourth 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.
Chapter IV Legal Liability
Article 25 Any unit or individual who violates the provisions of these measures and is under any of the following circumstances shall be investigated for legal responsibility in accordance with the Regulations on Penalties and Punishment for Financial Violations, the Interim Provisions on Administrative Punishment for Violation of the Provisions on the Management of Two Lines of Revenue and Expenditure for Administrative Fees and other relevant provisions of the state; Suspected of a crime, transferred to judicial organs according to law:
(a) without authorization to reduce the security fund or change the scope, object and standard of security fund collection;
(2) Concealing the security fund that should be turned over;
(three) detention, interception, misappropriation of security funds should be turned over;
(four) failing to pay the security fund to the state treasury in accordance with the prescribed budget levels and budget subjects;
(five) the use of security funds in violation of regulations;
(six) other acts in violation of the provisions of the state fiscal revenue management.
Twenty-sixth the employer fails to pay the security fund, in accordance with the provisions of the "Regulations on the Employment of Disabled Persons", the security fund collection organ shall draw the financial department to 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.
Article 27 The staff of the relevant departments for raising and using security funds who, in violation of the provisions of these measures, abuse their powers, neglect their duties or engage in malpractices for selfish ends in raising and using security funds shall be punished according to law; Anyone suspected of committing a crime shall be transferred to judicial organs according to law.
Chapter V Supplementary Provisions
Article 28 The financial departments of all provinces, autonomous regions and municipalities directly under the Central Government shall, jointly with the tax authorities and the Disabled Persons' Federation, formulate specific implementation measures in accordance with these Measures and report them to the Ministry of Finance, State Taxation Administration of The People's Republic of China and the China Disabled Persons' Federation for the record.
Twenty-ninth approach by the Ministry of Finance in conjunction with People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, China Disabled Persons' Federation is responsible for the interpretation of.
Thirtieth the measures shall be implemented as of 20 15+00+ 1 day. The Notice of the Ministry of Finance on Printing and Distributing (Caizong Zi [1995] No.5) and other provisions inconsistent with these Measures shall be abolished at the same time.
Collection standard
The security fund paid each year is calculated according to the product of the difference between the number of disabled people arranged by the employer in the previous year and the average annual salary of the employees of this unit.
The deposit payable is calculated according to the following formula:
(1) Proportionally, the number of disabled persons should be arranged = the number of employees of the employing unit in the previous year ×1.5%;
(2) Payable amount = (the number of disabled persons that should be arranged in proportion-the number of disabled persons actually arranged by the employer in the previous year) × the average annual salary of employees of the employer in the previous year;
(3) Actual payable amount = payable amount-reduced amount.
Third, the collection procedure.
The employing unit shall, according to the employment situation of the disabled arranged by the unit every year, declare the annual examination and declare the payment within the specified time.
(1) application for annual review: the annual review will end on August 3 1 8 (from April 1 9 to June 30 every year).
Employers who have arranged employment for the disabled need to make an annual declaration to confirm the number of people who have arranged employment for the disabled.
Employers who have not arranged employment for disabled people do not need to apply for annual review.
The employing unit that fails to declare the annual review within the prescribed time limit shall be regarded as not arranging employment for the disabled.
(2) Payment declaration: from August 1 to1October 30th every year.
The employing unit shall truthfully declare the number of employees and the total wages, and pay the security fund according to the regulations.
(3) Method of declaration
1. Online declaration
Annual review application: the employer logs in to the "local online service hall" for processing. Click "Open Government Affairs" → Click "Provincial Disabled Persons' Federation" → Click "Arrange the annual employment assessment e-government system for the disabled in proportion" → "Online application".
Declaration and payment: the employer logs in to the "Local Electronic Taxation Bureau" for processing.
Declare at home
Application for annual review: The employing unit shall report to the local town (street) employment service agency for the disabled the number of disabled persons employed by the unit in the previous year. Directly under the authority, institutions and employers in Songshan Lake area report to the Municipal Employment Management Office for the Disabled.
Declaration and payment: the employer shall declare and pay the security fund to the local tax authorities.
3. Declare information and submit materials
Annual review application: The employer shall fill in the Application Form for Proportional Employment of Disabled Persons online or submit it on site, ID card of disabled employees, disability certificate, labor contract, and valid proof that the employer pays wages and social insurance premiums for disabled employees.
Declaration and payment: The employer needs to fill in the Declaration Form for Payment of Employment Security Fund for the Disabled online or on site to pay the security fund.
Calculation method of enterprise residual insurance fund
First, the collection standard
If the number of registered companies that arrange employment for the disabled does not reach the prescribed proportion, the security fund will be collected in full according to the difference. If the difference is less than one person, the payment shall be calculated according to the difference proportion. Security payable = (the total number of employees in the unit last year × 1.5%- the number of disabled employees )× the average annual salary of employees in this area last year.
The conditions to be met in arranging employment for the disabled must be that they are regular employees of the unit or employees who have signed labor contracts with the unit for more than 1 year and less than 1 year in accordance with state regulations, and whose units pay social insurance premiums for the disabled and hold the People's Republic of China (PRC) Disabled Persons' Card. Arrangements have been made, and those who meet the disability standards stipulated by the State Council and obtain the "People's Republic of China (PRC) Disabled Persons' Card" can be included in the resettlement ratio.
Second, the example calculation
1 and the established units under 1 year are counted as maturity after establishment, and those under 1 month are not counted. The employer whose collection year is less than 1 year shall be counted from the month following the local tax registration date. Units that completed the local tax registration in 20 15 and 12 do not need to report and review the employment situation of the disabled in proportion in 20 15.
For example, a registered company completed the local tax registration on June 1 2005, and did not arrange employment for the disabled. The total number of employees is 100, and no employment is arranged for the disabled. 20 15 should pay the disabled employment security fund =4 17 12 yuan × (65438)
2. Persons with disabilities who have been employed for less than one year shall be calculated according to the actual employment month; Less than one month is counted as one month. 3. Units that arrange less than 1 person for the disabled shall calculate and pay the employment security fund for the disabled according to the actual difference ratio.
If a company has 50 employees in 20 15 years, and no disabled persons are arranged, it shall pay the employment security fund for the disabled =4 17 12 (yuan) ×50 (person) × 1.7%.
Further reading: The first residual insurance fund of Dari County Local Taxation Bureau was collected and put into storage.
In order to conscientiously implement the spirit of the provincial and state local tax work conference and further strengthen the collection and management of fees according to the requirements of all accounts receivable, the local taxation bureau of Dari County held consultations and communication with the residual insurance department, social security institutions, finance bureau and government departments at the beginning of the year. A few days before the collection period of disability insurance and social security fees, in order to ensure the stable collection and storage of fee income, the county local taxation bureau once again held a joint meeting with the disability insurance department, social security department and finance bureau to discuss the working methods and working methods of organizing fee income. On July 6, with the active cooperation of the disabled insurance department, the county local taxation bureau successfully collected the first employment security fund for the disabled 19694.28 yuan this year.
The smooth collection and storage of the first residual insurance fund is the result of coordination among various departments, which lays the foundation for the smooth development of the county local taxation bureau's charging work and subsequent charging work.
;