What is the fund for the protection of the disabled?
The security fund for the disabled is the security fund for the employment of the disabled, referred to as the disability security fund, which is the funds paid by the organs, organizations, enterprises, institutions and private non-enterprise units that fail to arrange the employment of the disabled according to the regulations. The local taxation bureau where the employer is located is responsible for the collection. Where there is no separate local taxation bureau, the State Taxation Bureau shall be responsible for the collection.
Payment method:
The employing unit shall declare and pay the security fund to the security fund collection organ within the prescribed time limit. Information such as the number of employees, the actual number of disabled people and the average annual salary of employees should be provided when reporting, and the authenticity and integrity of the information should be guaranteed.
How to calculate the disability security fund?
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 the employees of this unit. The calculation formula is as follows:
The security fund paid each year = (the number of employees of the employing unit in the previous year × the employment ratio of disabled persons stipulated by the local people's governments of provinces, autonomous regions and municipalities directly under the Central Government-the number of disabled persons and employed persons arranged by the employing unit in the previous year) × the average annual salary of employees of the employing unit in the previous year.
explain
(1) The actual number of employees at the end of the year includes permanent workers, contract workers and temporary workers (more than 6 months), which is consistent with the taxable salary.
② The number of employees with disabilities on the job refers to the number of disabled persons confirmed by the labor service agency of the Disabled Persons' Federation.
(3) The average annual wages of the employees of the employing unit in the previous year shall be calculated by dividing the total wages of the employees of the employing unit in the previous year by the number of employees of the employing unit.
(4) The total wages of employees are due wages, including wages, bonuses, allowances and five insurances and one gold.
For example:
Collection standard of security fund for the disabled in Beijing: security fund payable = (total number of employees in last year × 1.7%- number of disabled employees actually arranged by the employer in last year) × average annual salary of employees in last year.
Suppose your company is in Beijing. The average annual salary of employees in your company last year was 80,000 yuan. The total number of employees in your company last year was 200, and there were no disabled people.
Security payable =200×80000× 1.7%=272000 yuan.