Calculation method of employment security fund for persons with disabilities in Guangzhou

Legal subjectivity: Due to the rapid development of the Internet, information dissemination is becoming more and more widespread. When people encounter problems that they do not understand in life and work, they can learn and understand them online. 1. Number of people required 1. The employer’s employment ratio for persons with disabilities shall not be less than 1.5% of the total number of employees in the unit. The specific proportions are stipulated by the people's governments of each province, autonomous region, and municipality directly under the Central Government based on the actual conditions of the region. (According to the "Implementation Rules for the Collection and Use of Employment Security Funds for Disabled Persons in Chengdu", the ratio in Chengdu is 1.6%) 2. If the employer arranges for the employment of disabled people to fail to meet the ratio stipulated by the people's government of the local province, autonomous region or municipality directly under the Central Government, Disability insurance must be paid. 2. Employment requirements 1. The employer recruits disabled people as employees or signs a labor contract (service agreement) of more than one year (including one year) with disabled people within the employment age group in accordance with the law, and the actual salary paid is not less than Only those who meet the local minimum wage standard and pay social insurance premiums in full can be included in the number of disabled persons employed by the employer. 2. The employer arranges for employment of a person who holds the "People's Republic of China Disability Certificate" (levels 1 to 2) or the "People's Republic of China Disabled Military Personnel Certificate" (levels 1 to 3) , calculated based on arranging employment for 2 disabled persons. 3. If an employer recruits disabled people across regions, it shall be included in the number of disabled people employed. 3. Cost calculation According to the "Implementation Rules for the Collection and Use of Employment Security Funds for Disabled Persons in Chengdu", the security funds are calculated on a monthly basis and paid in one lump sum on an annual basis. The monthly payment payable is calculated based on the product of the difference between the number of disabled persons employed by the employer who did not reach the prescribed ratio each month in the previous year and the average monthly salary of the unit's active employees. The calculation formula is as follows: The monthly amount of security fund payable = (the number of employed employees of the employer in the previous year × 1.6% - the number of disabled people actually employed by the employer in the previous year) × the average monthly salary of the employed employees of the employer in the previous year. 1. The monthly employees of the employer refer to the employees who are employed by the employer that month or who have signed a labor contract (service agreement) of more than 1 year (including 1 year) with the employer in accordance with the law. Seasonal employment should be converted into the average number of monthly employees. If workers are employed through labor dispatch, they shall be included in the number of active employees of the dispatching unit. 2. The number of people with disabilities that the employer arranges for employment but does not reach the prescribed ratio shall be based on the calculation result of the formula, which may not be an integer. 3. The average monthly salary of the employer’s active employees in the previous year is calculated by dividing the total salary of the employer’s active employees in the previous year by 12 and then divided by the number of active employees of the employer in that month. 4. If the employer exists for less than one year, the security fund will be levied based on the actual month; if the employer has been established for less than one month, no security fund will be levied. 4. Reduction and exemption policy 1. Within 3 years from the date of industrial and commercial registration, small and micro enterprises that do not reach the prescribed proportion of employment for disabled people and have less than 20 employees (inclusive) will be exempted from the security deposit. 2. If an employer suffers major direct economic losses in the event of force majeure natural disasters or other emergencies, it may apply for reduction or exemption or postponement of the payment of security funds. 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 where the employment of disabled persons is implemented in a decentralized and proportional manner. , agencies, groups, enterprises, institutions and urban and rural collective economic organizations with proportions specified by the people's governments of autonomous regions and municipalities directly under the Central Government shall, in accordance with relevant local regulations, calculate and pay the amount for the employment of persons with disabilities based on the annual difference in number of people and the average annual salary of employees in the region in the previous year. Special funds. "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 included in the lump sum balance or revenue and expenditure balance.