Does the enterprise need to pay the residual insurance premium?

Under normal circumstances, the company must pay the remaining insurance premium, and the specific amount of the remaining insurance premium must reach the legal proportion. However, if the enterprise really needs to reduce or exempt the "security fund" due to financial difficulties or policy losses, the relevant administrative authorities may appropriately reduce or exempt it upon the initiative of the employer.

Official regulations for recruiting disabled people:

If the employing unit fails to reach the prescribed proportion in arranging employment for the disabled, it shall pay the security fund for the disabled according to law. The calculation formula is based on the average total number of employees of the employer in the previous year, and the ratio is 1.5%.

Payment formula of residual insurance premium:

The annual payment of employment security fund for the disabled = (the number of employees in the employer in the previous year × the employment rate of the disabled-the number of employees actually arranged by the employer in the previous year) × the average annual salary of employees in the employer in the previous year.

According to the law, if the company has no more than 30 employees, then the company doesn't have to recruit disabled people, which means that it doesn't have to pay residual insurance money if it doesn't recruit disabled people.

Therefore, the company has two ways to deal with the residual premium. One is to recruit disabled people who meet the requirements of the company according to regulations, and the other is to insist on not recruiting disabled people. This is also possible, but the remaining premium is paid once a year. If the company doesn't recruit disabled people this year, it will also pay the residual insurance money.

Recruiting disabled people can not only save the company the cost of paying residual insurance, but also show the brilliance of the company's humanity. For example, one-third of the employees of the well-known instant noodle brand Baixiang are disabled. If the company is willing to lend a helping hand to help these vulnerable groups, it will be good for the company and society.

legal ground

Article 2 of the Interim Provisions on the Administration of Security Fund for the Employment of Disabled Persons refers to the special funds for the employment of disabled persons calculated and paid by organs, organizations, enterprises, institutions and urban and rural collective economic organizations in areas where the employment of disabled persons is arranged in a decentralized and proportional manner according to the provisions of relevant local laws and regulations and according to the annual difference and the average annual salary of local employees in the previous year. The "security fund" shall be paid according to the principle of territoriality, and the units subordinate to the central department shall handle it according to the relevant provisions of local laws and regulations.

Interim Provisions on the Administration of Employment Security Fund for Disabled Persons Article 5 If it is really necessary to reduce or exempt the security fund due to financial difficulties and policy losses of enterprises, the unit shall apply and report to the finance department at the same level and the Disabled Persons' Federation. After examination and approval by the financial department in conjunction with the Federation of Disabled Persons, relief and care can be given. Without approval, those who fail to pay within the time limit may be charged a late fee of 5‰ on a daily basis for the overdue part.