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Does any unit in Daxing District of Beijing need to apply for a disability certificate?
If the employer has placed the disabled in employment, and the proportion of the disabled has reached the prescribed proportion, then there is no need to pay the residual insurance fund. If the proportion of disabled people does not reach the prescribed proportion, then it needs to be calculated and paid according to the product of the difference between the number of disabled people arranged by the employer in the previous year and the average annual salary of the employees of this unit.
Therefore, employers can arrange employment for the disabled, and only when the proportion is reached can it be completely reduced.
It should be noted that the employer who arranges employment for the disabled needs to bring relevant materials to the employment service agency for the disabled where the tax is located to apply for auditing the employment number of the disabled within the specified time. Failure to review within the specified time shall be deemed as failure to arrange employment for the disabled.
Four major changes in the new policy of residual insurance;
1, the implementation of graded collection.
The residual premium will be adjusted from a single standard collection to a graded collection. If the employment ratio of disabled persons arranged by the employing unit exceeds 1% (inclusive) but is lower than the proportion stipulated by provinces (autonomous regions and municipalities), it shall be levied at 50% of the payable amount within three years; Under 1%, it will be levied at 90% of the payable amount within three years.
2, temporarily exempt from the collection of small and micro enterprise residual insurance.
Enterprises with less than 30 employees (inclusive) are temporarily exempted from collecting residual insurance money.
3, clear the social average wage caliber.
The upper limit of the collection standard of residual insurance money is still 2 times of the local social average wage, which is based on the weighted average wage of employees in urban private units and non-private units.
4. Reasonably determine the proportional employment form.
If the employing unit accepts the employment of disabled persons in the unit by means of labor dispatch according to law, the Federation of Disabled Persons shall consider it when auditing the employment of disabled persons, and strengthen dynamic monitoring.
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