Annual payment of security fund = (the number of employees of the employing unit in the previous year x the employment ratio of the disabled specified by the local people's governments of provinces, autonomous regions and municipalities directly under the Central Government-the number of disabled people and employees arranged by the employing unit in the previous year) x the average annual salary of employees of the employing unit in the previous year.
For example, the collection standard of the security fund for the disabled in Beijing: the security fund payable = (the total number of employees in the employer last year ×1.7%-the number of employees with disabilities actually arranged by the employer last year) × the average annual salary of employees in the employer last year.
Suppose the company is in Beijing, the average annual salary of employees in your company last year was 80,000 yuan, and the total number of employees in the unit last year was 200, with no disabled people.
Security fund payable =200*80000* 1.7%=272000 yuan.
Extended data
1 The disabled employment security fund, referred to as the residual security fund for short, is a fund paid by organs, organizations, enterprises, institutions and private non-enterprise units that fail to arrange employment for the disabled in accordance with regulations. The local tax bureau where the employer is located is responsible for the collection. Where there is no separate local tax bureau, the State Taxation Bureau is responsible for the collection.
2, the residual premium relief policy
(1) Within 3 years from the date of industrial and commercial registration, small and micro enterprises with less than 20 employees (including 20 employees) will be exempted from residual insurance payments.
(2) In case of force majeure, natural disasters or other unexpected events, the employing unit suffers significant direct economic losses, and may apply for relief or holdover of the security fund. Specific measures shall be formulated by the financial departments of all provinces, autonomous regions and municipalities directly under the Central Government.
(3) The maximum amount that an employer can apply for relief of security fund shall not be less than the amount of security fund payable in 1 year, and the maximum period for applying for deferred security fund shall not exceed 6 months.
Baidu Encyclopedia-Employment Security Fund for the Disabled