I. Reporting entities
Organs, organizations, enterprises, institutions and private non-enterprise units (including central and foreign units stationed in Dongguan) (hereinafter referred to as "employing units") within the administrative area of this Municipality shall arrange employment for the disabled at a ratio of not less than 1.5% of the total number of employees in their own units, and shall pay the employment security fund for the disabled (hereinafter referred to as "security fund") if the specified ratio is not reached.
Second, the collection standard
Implement graded collection. If the employing unit arranges the employment ratio of the disabled to be above 1.5% (inclusive), the security fund will not be levied; From 1% (inclusive) to 1.5% (exclusive), 50% of the payable amount shall be levied, and below 1%, 90% of the payable amount shall be levied.
Continue to collect according to the collection standard not higher than 20 17. If the average annual salary of employees in the previous year exceeds the collection standard of 20 17, the security fund shall be approved according to the collection standard of 20 17; If the collection standard does not exceed 20 17, the security fund can be shared according to the average annual salary of employees in the previous year.
Annual payment of security fund = (the number of employees shared by the employer × 1.5%- the number of disabled employees actually arranged by the employer last year) ×20 17 collection standard (or the average annual salary of employees of the employer last year).
Third, the declaration time.
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.
(1) Annual review application: March 1 to March1to March 3 1 2022. The employing unit that has arranged employment for the disabled needs to declare the employment situation of the disabled in the previous year and verify the number of people who have arranged employment for the disabled. Employers who have not arranged employment for disabled people do not need to apply for annual review.
The employing unit that fails to declare the annual review within the prescribed time limit shall be regarded as not arranging employment for the disabled.
(2) Declaration and payment: from August 1 to1October 30th every year. The employing unit shall truthfully declare the number of employees and the total wages, and pay the security fund according to the regulations.
Fourth, the declaration method
(1) Online declaration
Annual review application: the employer logs on Guangdong Government Affairs Service Network () → searches for "online certification for nationwide proportional employment of disabled people" → selects the corresponding administrative region → handles online → improves the module of "unit information maintenance and management" → enters the module of "management of disabled people's placement" to fill in information and upload materials → waits for review → clicks "Complete application" if there is no objection to the review result → confirms the commitment letter of authenticity of the application materials → completes.
Declaration and payment: the employer logs in to Guangdong Electronic Taxation Bureau () for processing. Click "I want to pay tax" → click "declare tax" → click "declare on schedule" → find the employment security fund for the disabled, and click "fill in the declaration form" to declare and pay.
(2) On-site declaration
Annual review application: The employing unit shall report the number of disabled persons employed by the unit in the previous year to the local Jie Zhen (Park) employment service agency for the disabled.
Declaration and payment: the employer shall declare and pay the security fund to the local tax authorities.
(3) Declaring information and submitting materials
Application for annual review: The employer needs to apply online or submit the Application Manual for Proportional Employment of Disabled Persons in Dongguan (form), a letter of commitment on the authenticity of the application materials, a certificate of unified social credit code or other legal registration documents, a China Disabled Persons' Card or a China Disabled Persons' Card, a China disabled soldiers Certificate (grade 1-8) and a labor contract.
Declaration and payment: The employer needs to fill in the Declaration Form for Payment of Employment Security Fund for the Disabled online or on site to pay the security fund.
Five, relief or holdover security payments
According to the Notice of Guangdong Disabled Persons' Federation, Guangdong Provincial Department of Finance and Guangdong Provincial Local Taxation Bureau on Printing and Distributing the Administrative Measures for Deferred Payment of Employment Security Fund for Disabled Persons in Guangdong Province (Guangdong Disabled Persons' Federation [20 1 8] No.63), qualified employers, from June1day to September 30 every year, suffer losses, bankruptcy or other emergencies for two consecutive years due to force majeure.
Intransitive verb others
(1) Electronic System Website
Relevant policies and schedules can be downloaded from State Taxation Administration of The People's Republic of China Guangdong Provincial Taxation Bureau, Guangdong Disabled Employment Service Center website and Dongguan Disabled Employment Service Network.
(2) Policy consultation telephone number
1. Annual review application consultation: Dongguan Disabled Persons' Federation 0769-22237663; 0769-22237664。
2. Consultation on payment declaration: People's Republic of China (PRC) State Taxation Bureau Dongguan Taxation Bureau Hotline 12366.