Social security subsidy policy for flexible employment of disabled people

1. Persons with disabilities who declare employment after flexible employment and pay social insurance for employees shall be subsidized according to 50% of the minimum payment standard for flexible employees in that year;

2, individual industrial and commercial households with disabilities to pay social insurance for employees, the subsidy standard for employees to pay social insurance 50%.

3. Subsidies include basic pension and basic medical insurance for employees. The maximum annual subsidy shall not exceed the average monthly salary of employees in the whole region in the previous year.

Flexible employment refers to a form of employment that provides part-time, temporary, seasonal and flexible services to the society, units, families or individuals through self-employment and voluntary organization, and obtains legal income, but cannot establish or temporarily and unconditionally establish stable labor relations. It is mainly engaged in services for the convenience of the people, domestic service, providing various temporary services for enterprises and institutions, and household handicrafts and manual workshops. The specific standards for flexible employment are determined by the municipalities in combination with local conditions. Flexible employees should regularly go to the local grassroots employment service agencies for employment registration. Flexible employment permit is a certificate issued by the employer or community to prove the specific project, post, location, working hours and income of the relevant personnel.

Subsidy standard Self-employed disabled persons and flexible employees participate in the basic old-age insurance, and the payment method and payment base shall be implemented in accordance with the relevant provisions of individual industrial and commercial households and flexible employees in our district to participate in the basic old-age insurance. Personal income tax can be reduced for the income of the disabled upon approval (note: whether it is reduced or exempted, you must apply to the local local tax bureau for approval). Personal services provided by disabled people are exempt from business tax. The wages actually paid by the unit to the disabled can be deducted according to the facts before the enterprise income tax, and can be deducted according to 100% of the wages actually paid to the disabled. The state encourages and supports disabled people to choose their own jobs and start their own businesses. Persons with disabilities who are engaged in self-employment shall be given tax concessions in accordance with the law, and the relevant departments shall take care of them in business premises and other aspects, and shall be exempted from administrative fees such as management, registration and license according to regulations. The state provides micro-credit and other support for disabled people to choose their own jobs and start their own businesses within a certain period of time.

legal ground

Law of the People's Republic of China on the Protection of Disabled Persons

Article 36 The state gives preferential tax treatment to the employing units that arrange employment for disabled persons to reach or exceed the prescribed proportion, or arrange employment for disabled persons and disabled persons engaged in self-employment in a centralized manner according to law, and gives support in production, management, technology, capital, materials and venues. The state exempts disabled persons engaged in self-employment from administrative fees.

The local people's governments at or above the county level and their relevant departments shall determine the products and projects suitable for the production and operation of the disabled, give priority to the production or operation of welfare units for the disabled, and determine that some products are exclusively produced by them according to the production characteristics of welfare units for the disabled.

Government procurement, under the same conditions, should give priority to the purchase of products or services of welfare units for the disabled.

Local people's governments at all levels should develop public welfare posts suitable for the employment of disabled people.

The relevant departments shall give priority to the issuance of business licenses to disabled people who apply for self-employment.

For rural disabled people engaged in all kinds of productive labor, relevant departments should give help in production services, technical guidance, agricultural materials supply, purchase and sale of agricultural and sideline products and credit.

Forty-seventh disabled persons and their units shall participate in social insurance in accordance with the relevant provisions of the state. Disabled people with real difficulties in life shall be given social insurance subsidies in accordance with relevant state regulations.

Individual Income Tax Law of the People's Republic of China

Article 5 Individual income tax may be reduced under any of the following circumstances. The specific scope and time limit shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government and reported to the Standing Committee of the people's congress at the same level for the record:

(a) the income of the disabled, the elderly and the martyrs;

(2) Having suffered heavy losses due to natural disasters.

The State Council can stipulate other tax reduction measures and report them to the NPC Standing Committee for the record.