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Core Viewpoint - The article discusses the regulations and obligations regarding the payment of the Employment Security Fund for Persons with Disabilities (残保金) in China, emphasizing the criteria for employers and the calculation methods for contributions [12][25]. Group 1: Definition and Purpose - The Employment Security Fund for Persons with Disabilities is a fund aimed at supporting the employment and living conditions of persons with disabilities, which is required to be paid by employers who do not meet the employment quota [12][14]. Group 2: Employer Obligations - Employers are required to arrange for at least 1.5% of their total workforce to be persons with disabilities; failure to do so results in the obligation to pay the Employment Security Fund [13][14]. - The calculation of the fund is based on the difference between the required number of employed persons with disabilities and the actual number employed, multiplied by the average annual salary of the workforce [16][18]. Group 3: Collection and Payment - The fund is collected by the local tax authority, and employers must pay it annually, with the payment period set for September, October, and November [19][20]. - Payment can be made through electronic tax services or at tax service halls [23]. Group 4: Preferential Policies - There are preferential policies in place for employers who meet certain employment ratios, such as a 50% reduction for those employing between 1% and 1.5% of persons with disabilities, and a 90% reduction for those employing less than 1% [25][26]. - Companies with 30 or fewer employees are exempt from paying the Employment Security Fund [26]. Group 5: Employment Criteria - To count towards the employment quota, persons with disabilities must be employed under a formal contract for at least one year and receive wages that meet or exceed the local minimum wage [29].