操作指南来了，残保金这样申报操作步骤

Group 1 - The article emphasizes the importance of declaring and paying the employment security fund for disabled individuals from July 1 to July 31, which is based on the previous year's employment arrangements [1][14] - The process for declaration involves logging into the Chongqing Electronic Tax Bureau, navigating to the non-tax income declaration section, and filling in specific required information [1][2][3] - Employers must accurately report the total wages and number of employees, including seasonal workers calculated as average annual employment [3][15] Group 2 - If the payer qualifies for a reduction or exemption, the system will automatically fill in the relevant details without requiring additional documentation [4] - After completing the data entry, users can preview the form and submit the declaration [6] - If the actual payable amount is zero, no payment is required, and the declaration can be reviewed [8][10] Group 3 - The employment security fund is intended to protect the rights of disabled individuals and promote their employment, funded by employers who do not meet the required employment ratio [14] - Employers, including organizations and enterprises, are obligated to declare and pay the fund, while individual businesses and personal entities are exempt [15] - The threshold for payment is set at an employment ratio of less than 1.5% for disabled individuals; those meeting or exceeding this ratio are not required to pay [16] Group 4 - The calculation for the annual payment of the employment security fund is based on the number of employees, the required employment ratio, and the average annual wage of employees [18] - The fund is calculated annually, with a centralized declaration process in Chongqing [19]