残疾人就业保障金热点问答和申报缴费流程来了

Core Viewpoint - The article discusses the regulations and policies regarding the employment of disabled individuals in Guangxi Zhuang Autonomous Region, focusing on the employment guarantee fund and its calculation, as well as the associated benefits and submission processes for employers [1][3][4]. Group 1: Employment Guarantee Fund - The employment guarantee fund for disabled individuals is a financial contribution required from employers who do not meet the mandated employment ratio for disabled persons [1]. - In Guangxi, employers must ensure that at least 1.5% of their total workforce consists of disabled individuals; failure to meet this requirement results in the obligation to pay the employment guarantee fund [2]. Group 2: Calculation of the Fund - The annual amount payable for the employment guarantee fund is calculated as follows: (Total employees × 1.5% - Actual disabled employees) × Average annual salary of employees [3]. Group 3: Preferential Policies - From January 1, 2023, to December 31, 2027, employers who employ disabled individuals at a ratio of 1% or more but less than 1.5% will pay 50% of the required fund amount, while those with less than 1% will pay 90% [3]. - Companies with 30 or fewer employees are exempt from paying the employment guarantee fund [3]. Group 4: Submission Timeline - Starting in 2024, the submission period for the employment guarantee fund in Guangxi will be from January 1 to December 31 each year [4]. Group 5: Submission Process - Employers must first verify the number of disabled individuals employed with the local employment service agency before submitting their data online [5]. - The verification period for the employment of disabled individuals is from March 1 to October 31 each year, which is separate from the fund submission timeline [5]. - Employers can submit their fund payments through the electronic tax bureau or at the local tax service office [5].