What are the preferential policies for enterprises to recruit disabled people?

The company's preferential policies for hiring disabled people are as follows:

1. Enterprises that employ disabled persons may be exempted from business tax.

2. The tax authorities shall refund the value-added tax according to a certain proportion according to the number of disabled persons employed by the unit;

3. China's tax authorities will also reduce the personal income tax of the disabled, and the wages paid by enterprises to the disabled can also be deducted from the enterprise income tax paid by enterprises, which can be deducted according to 10% of the wages of the disabled.

Value-added tax will be refunded immediately. If 25% of the employees are disabled and more than 10 people have been resettled, then they can enjoy the policy of refund of value-added tax upon collection. In other words, the company can enjoy the policy of exemption from VAT. Deduct enterprise income tax. Enterprises that arrange disabled persons can deduct 100% of the wages paid to disabled employees when calculating the taxable income. Personal income tax relief-80% of the wages and salaries paid by enterprises to the disabled can be reduced or exempted.

On this basis, China has also promulgated many policies on the employment of the disabled, which have played a dual role, not only protecting the employment rights of the disabled, but also bringing benefits to enterprises that accept the disabled. If the employment of the disabled reaches the proportion stipulated by the local provincial government, the deposit for the disabled shall be exempted, and the proportion stipulated by each province may be different.

Enjoy 100% plus the application conditions for deducting the wages of disabled employees.

According to the law, a labor contract or service agreement of 1 year or more has been signed with every disabled person who has been placed, and every disabled person who has been placed actually works in an enterprise. ;

Pay enough social insurance for the disabled every month;

Regular payment of wages not lower than the minimum wage standard of the place where the enterprise is located to the disabled through financial institutions such as banks;

Have the basic facilities for the disabled.

legal ground

Article 8 of the Provisional Regulations of the People's Republic of China on Business Tax

Personal services provided by disabled people are exempt from business tax. For the units that place disabled people, the tax authorities shall implement the measures for the actual placement of disabled people, and refund the value-added tax or reduce the business tax when collecting the quota.