How does the company save so much tax every year when recruiting disabled people? !

Two days ago, I saw a small partner in the fan base saying that recruiting disabled people can make enterprises save taxes? Is this a new way to avoid taxes?

0 1, what is the remaining premium?

The full name of the residual insurance fund is the employment security fund for the disabled, which is to protect the rights and interests of the disabled. Funds to be paid by enterprises, institutions and organizations. If the corresponding proportion is not arranged according to the regulations, it shall be the residual insurance fund, which shall be levied by the State Taxation Bureau.

The employment ratio of disabled persons arranged by enterprises shall not be less than 65,438+0.5% of the total number of employees in the unit (there are differences in different places, subject to the local official announcement). If you can't meet this standard, you must pay the security fund.

According to the relevant national policies, the residual premium is calculated on a monthly basis and collected annually, and the specific deadline varies according to the regulations of different regions.

02. Does every unit have to pay the residual insurance premium?

As mentioned above, the remaining insurance premium is paid by the relevant enterprises that fail to arrange employment for the disabled according to the prescribed proportion.

Then, if an enterprise employs disabled people, and the proportion is not less than 1.5% of the number of employees in the enterprise, it can be reduced or exempted in accordance with relevant regulations.

Take Guangdong as an example.

(1) Implement graded collection.

Duration: 2020.1.1-2022.438+02.438+0

50% of the amount payable within 3 years: the proportion of enterprises arranging employment for disabled persons ≥ 1%, and 90% of the amount payable within 3 years: the proportion of enterprises arranging employment for disabled persons (2) Temporary exemption.

Duration: 2020.1.1-2022.438+02.438+0

Enterprises with less than 30 employees are temporarily exempted from collecting residual insurance money.

(3) reduce the terms of payment

(4) Exemption conditions

If the employing unit has gone through the formalities of closing its business or entered bankruptcy proceedings, it may apply for exemption from the security fund.

03. How to calculate the residual premium?

For example:

The employment rate of disabled people in a city is 1.6%, so the average salary of employees in this financial company last year was 1 10,000, and there were 200 employees on the job, but no disabled people were recruited.

At that moment, I knew that the remaining insurance premium payable by the finance company was (200×1.6%-0 )×10000 = 32,000 yuan.

04. Accounting treatment of residual premium

1. Which subject should the enterprise accrue and pay the remaining insurance premium?

Should be included in the "management expenses" subject.

Cumulative time:

Debit: management fee-residual insurance premium

Loan: other payables-residual insurance fund

When paying:

Debit: other payables-residual insurance premium

Loans: bank deposits

2. What subjects should be included in the rewards received by enterprises for arranging the employment of disabled people in excess proportion?

Should be included in the "other income" subjects.

When receiving the bonus:

Debit: bank deposit

Loans: other income

3. What subjects should be included in the overdue fine that the enterprise needs to pay if it fails to pay the remaining insurance premium according to the regulations?

Should be included in the "non-operating expenses" subjects.

Pay late fees according to regulations

Borrow: non-operating expenses

Loans: bank deposits