I. Scope and standard of solicitation

(1) Collection range

Organs, organizations, enterprises, institutions and private non-enterprise units (hereinafter referred to as employers) that have not arranged employment for the disabled within the administrative area of the autonomous region.

Within three years from the date of registration of the industrial and commercial department, small and micro enterprises that arrange employment for the disabled and employ less than 20 people (including 20 people) are exempt from the employment security fund for the disabled.

(2) Collection standard

The employment ratio of the employing unit for the disabled is not less than 0.5% of the total number of employees in the unit. If the ratio is not up to the specified ratio, the employment security fund for the disabled shall be paid.

Only when the employing unit employs disabled people as staff or legally signs a labor contract (service agreement) with disabled people of employment age of 1 year or above, and the actual salary paid is not lower than the local minimum wage standard, and the social insurance premium is paid in full, can it be included in the employment of disabled people arranged by the employing unit.

If the employer arranges employment for 1 person who holds the People's Republic of China (PRC) Disabled Persons' Card (1-2 grade) or the People's Republic of China (PRC) Disabled Persons' Card (1-3 grade), it shall be calculated as two disabled persons' employment.

If an employer recruits disabled people across regions, it shall be included in the employment of disabled people. Seasonal employment should be converted into annual average employment. The use of labor dispatch workers is included in the number of employees in the dispatch unit.

The security fund is 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 employees. The calculation formula is:

The security fund paid each year = (the number of employees in the employer in the previous year × 1.5%- the number of disabled employees actually arranged by the employer in the previous year) × the average annual salary of employees in the employer in the previous year.

Suppose that the average annual salary of employees in your place last year was 20 thousand yuan, and the total number of employees in your unit last year was 200, and there were no disabled people.

Security payable =200*20000* 1.5%=60000 yuan.

Second, the annual review method

(1) annual audit unit

The labor service agencies for the disabled at all levels are responsible for the annual assessment of the employment situation of the disabled according to the proportion of the employers at the same level. Autonomous Region Employment Service Center for the Disabled is responsible for the organs, organizations and institutions of the autonomous region, all units of the central government in Nanjing, enterprises directly under the State-owned Assets Supervision and Administration Commission of the autonomous region, subordinate units of various departments, commissions and offices of the autonomous region, listed companies and wholly foreign-owned enterprises approved by the autonomous region, and banking institutions in other provinces and cities (autonomous regions) arrange the annual examination of employment for the disabled in proportion. The address is No.208, Xinchang East Road, jinfeng district (west of Ningxia Unicom Building). Where there is no labor service institution for the disabled, the local disabled persons' federation or the higher disabled persons' federation shall be responsible for the annual examination.

(2) Annual review requirements

Employers who have not arranged employment for the disabled do not need annual review, and directly pay the employment security fund for the disabled to the tax authorities. If the employer fails to go through the annual examination procedures on schedule, the employment security fund for the disabled will be levied in full according to the employment of the disabled. Small and micro enterprises exempted from the employment security fund for the disabled still need to go through the annual examination procedures to arrange employment for the disabled.

(three) the materials to be submitted for the annual review.

1. A copy of the statistical department's "labor situation" report completed by the employer at the end of last year. The employer who fails to fill in the "labor situation" report shall provide a copy of the employee's salary payment voucher and the payment of the employment security fund for the disabled in the previous year. Proof of the average annual salary of employees of the employing unit in the previous year. When necessary, the employer shall also provide the financial general ledger and subsidiary ledger of the previous year.

2. Original copies of the Second Generation Disabled Persons' Card in People's Republic of China (PRC) and the disabled soldiers Certificate in People's Republic of China (PRC).

3. The original and photocopy of the labor contract.

4 social insurance (basic old-age insurance, basic medical insurance, unemployment insurance, industrial injury insurance, maternity insurance) valid documents.

(4) Annual review time

May 9 to July 30 20 16.

Three. Declaration and payment

(a) the employer to declare and pay the employment security fund for the disabled, with reference to the tax authorities to declare and pay taxes (fees) related measures.

(2) Small and micro enterprises that are exempted from the employment security fund for the disabled or employers that arrange employment for the disabled according to the prescribed proportion still need to declare the employment security fund for the disabled to the tax authorities, and the declared amount is zero.

(3) The declaration and payment time of employment security fund for the disabled is from July/KLOC-0 to September 30th.