How to calculate social security for the disabled?

The calculation method of the total wages of the residual insurance fund in the previous year is the denominator of the average annual wages of employees in the previous year. That is, the average annual wage = the total wages of employees of the employer in the previous year/the number of employees of the employer.

1. How to determine the total wages of employees in the residual insurance fund in the previous year?

The remaining insurance premium is paid according to the annual average number of employees, that is, the sum of the number of employees in June 1- 12, and then the number of employees is rounded to the nearest integer. August 1 to September 30th is the time to declare and pay the security deposit.

The formula is as follows:

20 17 years to pay the residual insurance premium = (the number of employees in the employer in 2065438+0.6×1.5%-the number of disabled employees actually arranged by the employer in 2065438+0.6) × the average annual salary of employees in the employer in 2065438.

For example, the total number of employees in the last year is 10, and the number on the tax return of the Inland Revenue Department is 23440.

Two, the disabled employment security fund is to protect the rights and interests of the disabled, paid by organs, organizations, enterprises, institutions and private non enterprise units.

The security fund paid each year is calculated 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.

The deposit payable is calculated according to the following formula:

(1) Proportionally, the number of disabled persons should be arranged = the number of employees of the employing unit in the previous year ×1.5%;

(2) Payable amount = (the number of disabled persons that should be arranged in proportion-the number of disabled persons actually arranged by the employer in the previous year) × the average annual salary of employees of the employer in the previous year;

(3) Actual payable amount = payable amount-reduced amount.

Third, the collection procedure.

The employing unit shall, according to the employment situation of the disabled arranged by the unit every year, declare the annual examination and declare the payment within the specified time.

Annual review application: the employer logs in to the "local online service hall" for processing. Click "Open Government Affairs" → Click "Provincial Disabled Persons' Federation" → Click "Arrange the annual employment assessment e-government system for the disabled in proportion" → "Online application".

Declaration and payment: the employer logs in to the "Local Electronic Taxation Bureau" for processing.