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How to calculate the remaining insurance premium in Beijing
Recently, many Beijing enterprises have contacted and consulted the latest calculation method and collection process of Beijing Residual Insurance Fund. Whether the paid residual insurance fund still enjoys preferential policies in 2023 is summarized as follows:

I. Calculation Formula of Beijing Disabled Persons' Security Fund

At present, no notice has been received from the tax bureau to adjust the calculation formula of residual insurance premium. The calculation formula of disability insurance fund is related to the placement ratio of disabled people and the total annual salary. If the average annual wage exceeds the average social wage by 2 times, it shall be implemented by 2 times.

1, the calculation formula of the annual average wage of the employer is not more than 2 times of the social average wage is as follows:

Annual payment of residual insurance fund in 2022 = (the actual employment ratio of disabled people arranged by the employer in 2022) × the annual total salary of the employer in 20265438+0;

Annual payment of residual insurance in 2023 = (the employment ratio of disabled people actually arranged by the employer in 2023) × the total annual salary of the employer in 2022;

2. The formula for calculating the annual average wage of the employer is more than 2 times of the social wage is as follows:

Payment of residual insurance in 2022 = (number of employees in the employer in 20265438 +0 × number of disabled employees actually arranged by the employer in 2022 )× Beijing social wage x2.

Payment of residual insurance in 2023 = (number of employees in the employer in 2022 × number of employees with disabilities actually arranged by the employer in 2022) × Beijing.

Social wage x2

Two. Preferential Policies of Beijing Disabled Persons' Protection Fund

The residual insurance premium of 202 1 will be collected in 2022, and the preferential policies (step-by-step collection policy+exemption policy) are as follows:

The number of enterprises is more than 30, and the employment ratio of the disabled is more than 65438 0% (inclusive), but less than this ratio, which is levied at 50% of the taxable amount; Under 1%, 90% of the payable amount will be levied within three years;

The number of enterprises is ≤30, and the amount of residual insurance is 0 yuan.

Judging from the calculation formula of Beijing disabled persons' security fund, enterprises with more than 30 employees are somewhat different from those mentioned in 1, as follows:

Annual payment of residual insurance in 2022 = (the actual employment ratio of disabled persons arranged by the employer in 2022) ×202 1, and the total annual salary of the employer is x50% (or 90%).

Annual payment of residual insurance in 2023 = (the employment ratio of disabled people actually arranged by the employer in 2023) × the total annual salary of the employer in 2022;

In 2023, the remaining insurance premium in 2022 will be collected. At present, it is known that this preferential policy will not be enjoyed. The deadline of this preferential policy is to receive 202 1 residual insurance premium in 2022, and the residual insurance premium payable in 2023 = the residual insurance premium paid in 2023. Enterprises' resettlement of the disabled is the only way to reduce the residual insurance premium, and the identification standard of resettlement of the disabled that conforms to the latest residual insurance premium reduction policy is related to the success or failure of the residual insurance premium reduction. Just get the accreditation standard or hire disabled people to work according to their avatars.

Three. Collection Process of Disabled Persons' Security Fund in Beijing

Log in to Beijing Electronic Taxation Bureau-click I want to pay taxes-click on the tax declaration and payment-point.

Click 13 declaration form of employment security fund for the disabled corresponding to other declarations in the left menu bar-

Click on the disabled employment security fund-fill in the declaration form-click on the declaration.

-truthfully fill in the total wages of employees in the previous year and the number of employees in the previous year.

The above is the calculation of Beijing Disability Insurance Fund in 2022, and I want to know more.

Enterprise disability insurance fund relief, disability insurance fund optimization scheme customization, placement of disabled employment, etc. , according to the head to find, less detours!

Enterprises with more than 50 people who have not yet placed the disabled in employment should obtain the accounting residual insurance fund relief scheme as soon as possible, reduce the residual insurance fund for the employed disabled, resettle early and reduce more.