Annual payment of disabled persons' security fund = (number of employees in the employer last year * 1.5%- number of disabled persons actually arranged by the employer last year) * average salary of employees in the employer last year.
1. On-the-job employees of the employing unit refer to those who are in the process of staffing by the employing unit or who have signed a labor contract (service agreement) with the employing unit for more than 1 year (inclusive). 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 conversion formula of seasonal employment is: annual average number of employees converted by seasonal employment = seasonal employment × seasonal employment months/12.
Number of employees of the employing unit last year = total number of employees of the employing unit in the actual month of last year/actual number of months.
2. The number of disabled people actually arranged by the employing unit last year = the sum of the number of months of employment for disabled people arranged by the employing unit last year/12.
The difference between the number of disabled persons recruited by the employer and the prescribed proportion shall be based on the calculation result of the formula, and shall not be an integer (two decimal places shall be reserved).
3. The average annual salary of employees of the employing unit in the previous year is calculated according to the total salary of employees of the employing unit in the previous year divided by the number of employees of the employing unit. The total wages of employees of the employing unit shall be implemented in accordance with the relevant provisions of the National Bureau of Statistics on the composition of total wages.
If the annual average wage of the employees of the employing unit does not exceed 2 times (inclusive) of the social average wage of this Municipality, the security fund shall be approved according to the annual average wage of the employees of the employing unit; More than 2 times the average social wage in this Municipality, the security fund shall be levied at 2 times the average social wage in this Municipality. Two. The reduction and exemption policies for residual insurance premiums are as follows
1. From June 20201day to February 3, 20221day, enterprises with less than 30 employees are temporarily exempted from collecting employment security fund for the disabled.
Note: Enterprises enjoying exemption from residual insurance premiums should still go through the declaration procedures.
2. From June 65438+1 October1day in 2020 to February 3 1 day in 2022, the employment security fund for the disabled will be gradually reduced. Among them: if the employment ratio of the disabled reached 1% or above, but it did not reach the ratio stipulated by the local people's governments of provinces, autonomous regions and municipalities directly under the Central Government (1.5% in Chongqing), the employment security fund for the disabled shall be paid at 50% of the required payment; If the employing unit arranges the employment ratio of the disabled to be less than 1%, the employment security fund for the disabled shall be paid at 90% of the required amount.
Note: When the preferential appeal policy is declared, the system will automatically calculate the amount of relief.
3, the employer in case of force majeure natural disasters or other emergencies suffered significant direct economic losses, you can apply to the local county (Autonomous County) finance department for relief or holdover of security funds. The maximum amount that an employer applies for holdover of security fund shall not exceed the amount of security fund payable 1 year, and the maximum period for applying for holdover of security fund shall not exceed 6 months.
4. If the annual average wage of the employees of the employer does not exceed 2 times (inclusive) of the average wage of the local society, the employment security fund for the disabled shall be approved according to the annual average wage of the employees of the employer; More than 2 times the local average wage, according to the local average wage 2 times to pay the employment security fund for the disabled. The average wage of local society is weighted according to the average wage of employees in non-private units and private units in Chongqing announced by the Municipal Bureau of Statistics. Legal basis: Article 3 of the Announcement of the Ministry of Finance on Adjusting the Collection Policy of Employment Security Fund for the Disabled, from June 65438+1 October1day, 2020 to June 65438+February 3 1 day, 2022, the employment security fund for the disabled will be progressively reduced. Among them: if the employer arranges employment for the disabled to reach 1% or above, but it does not reach the proportion stipulated by the local people's governments of provinces, autonomous regions and municipalities directly under the Central Government, it shall pay the employment security fund for the disabled at 50% of the payable amount; If the employing unit arranges the employment ratio of the disabled to be less than 1%, the employment security fund for the disabled shall be paid at 90% of the required amount.