worth collecting| How to calculate the employment security fund for the disabled?
According to Article 8 of the "Notice of the Ministry of Finance, the State Administration of Taxation, and the China Disabled Persons' Federation on Issuing the "Administrative Measures for the Collection and Use of Employment Security Funds for Disabled Persons" (Caishui [2015] No. 72): "The security fund is calculated and paid based on the difference between the number of persons with disabilities arranged by the employer who did not reach the prescribed proportion of employment in the previous year and the average annual salary of the unit's active employees.
The calculation formula is as follows: annual security fund payment = (the number of active employees of the employer in the previous year × the proportion of employment arrangements for disabled people stipulated by the people's government of the local province, autonomous region, or municipality directly under the Central Government - the actual number of employees with disabilities arranged by the employer in the previous year) × the average annual salary of the active employees of the employer in the previous year.
Current employees of the employer refer to the employees on the payroll of the employer or those who have signed a labor contract (service agreement) of more than 1 year (including 1 year) with the employer in accordance with the law. Seasonal employment should be converted into the average annual number of employees. If workers are employed through labor dispatch, they shall be included in the number of active employees of the dispatching unit.
The number of people with disabilities that the employer arranges for employment but does not reach the prescribed proportion shall be based on the calculation result of the formula, which may not be an integer.
The annual average salary of the employer's active employees in the previous year is calculated by dividing the total salary of the employer's active employees in the previous year by the number of active employees in the employer. ”