In 2022, the collection period of residual insurance money began, and employers who paid residual insurance money were divided into three categories. The first category: pay the residual insurance premium all the year round, and save the residual insurance premium cost according to preferential policies; Category II: The number of people in previous years was less than 30, and there is no need to pay the remaining insurance premium. 202 1, the unit expanded its enrollment, and the sudden payment was a bit overwhelmed. I want to reduce or underpay the remaining insurance premium; Category III: The scheme of residual insurance premium reduction and exemption is combined with preferential policies to minimize the cost. These three types of enterprises pay more attention to the preferential policies of residual insurance premium reduction and exemption, and the actual policy situation is summarized as follows:

In 2022, the preferential policies for the reduction and exemption of surplus insurance funds include four aspects, which are interpreted as follows in combination with the newly introduced policies:

First, the disabled employment security fund to implement a graded reduction policy.

If the employing unit arranges employment for the disabled to reach 1% or above, but fails to reach the proportion stipulated by the local people's governments of provinces, autonomous regions and municipalities directly under the Central Government, it shall pay the employment security fund for the disabled at 50% of the payable amount; If the employing unit arranges the employment ratio of the disabled to be less than 1%, the employment security fund for the disabled shall be paid at 90% of the required payment;

Two, the number of employees in 30 (inclusive) the following enterprises, temporarily exempt from the disabled employment security fund.

Special note: 2022 "I" and "II" of the preferential policies for the reduction and exemption of residual insurance money are valid:

From June 5438+1 October1to June 5438+February 3 1, 202 1, the application for residual insurance fund ended. Whether the specific policies will be extended shall be subject to the policies of the Disabled Persons' Federation and the Tax Bureau. The policy basis is as follows:

Announcement of the Ministry of Finance on Adjusting the Collection Policy of Employment Security Fund for the Disabled (Announcement No.98 No.2019 of the Ministry of Finance)

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Three, the employer according to the proportion of employment of disabled persons, the only way to reduce the disability pension for more than 30 employers;

Note: ""refers to the employment rate of disabled people, which varies from province to province, such as Beijing, Chengdu, Zhengzhou, Jilin, Xiamen and Shenzhen, etc., depending on the tax policy.

Fourth,

Due to natural disasters or other unexpected events caused by force majeure, if the user unit suffers significant direct economic losses, it may apply for reducing or postponing the payment of the residual insurance fund.

At the same time, the residual insurance policy changed in 2022.

According to document No.202263 of the Office of the Disabled Persons' Federation,

"From 2022, the number of disabled people arranged by employers will be calculated on a monthly basis, and the number of disabled people arranged by employers will not be included in the total number of disabled people arranged on average throughout the year."

It means that enterprises with more than 30 employees cannot centrally resettle the disabled and need to resettle them on a monthly basis, which has a great impact on enterprises that do not resettle the disabled on a monthly basis. If you don't resettle, you need to pay the residual insurance money, and the labor cost of centralized resettlement will increase every month. It is suggested that employers who arrange for the disabled to reduce the residual insurance premium in the near future will reduce the residual insurance premium for some months in 2022 and deploy it to the whole year of 2023.

Residual insurance money