Legal Subjectivity:

The Employment Security Fund for Disabled Persons, referred to as the Disability Insurance Fund, is provided to protect the rights and interests of persons with disabilities by agencies, groups, enterprises, and institutions that do not arrange employment for persons with disabilities in accordance with regulations. Funds paid by units and private non-enterprise units. The local taxation bureau where the employer is located is responsible for collection. Where there is no local taxation bureau, the national taxation bureau is responsible for collection. Any employer that fails to meet the prescribed proportion of employment for disabled persons shall levy the full amount of security fund based on the number of persons with the difference; if the difference is less than one person, the payment shall be calculated and paid in proportion to the difference. One blind person assigned by the employer is counted as two people. The security fund payable is equal to (the total number of employees in the unit in the previous year multiplied by 1.5% - the number of disabled employees arranged) multiplied by the average annual salary of employees in the region in the previous year. Legal objectivity:

Notice of the Ministry of Finance on Issuing the "Interim Provisions on the Management of Employment Security Funds for Disabled Persons" Article 2 "security fund" refers to areas that implement decentralized and proportional employment arrangements for persons with disabilities. Agencies, groups, enterprises, institutions, and urban and rural collective economic organizations that do not meet the proportion of disabled people as prescribed by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government shall, in accordance with relevant local regulations, calculate the annual difference in headcount and the average annual salary of employees in the region in the previous year. Pay special funds for the employment of disabled people. "Security funds" shall be paid according to the territorial principle, and units affiliated to central departments shall handle it in accordance with the relevant provisions of local laws and regulations. Agencies, groups, enterprises and institutions, and urban and rural collective economic organizations shall comply with the provisions of the "Law of the People's Republic of China and the People's Republic of China on the Protection of Disabled Persons" Relevant regulations shall actively create conditions to gradually achieve the prescribed arrangement ratio. Article 3 The "guarantee funds" paid by enterprises and urban and rural collective economic organizations shall be deducted from administrative expenses, and the "guarantee funds" paid by agencies, entities and public institutions shall be deducted from the administrative expenses. Unit budget funds are listed as expenditures in the lump sum balance or in the balance of revenue and expenditure.