@用人单位：速看！残保金政策热点问答来啦

Core Viewpoint - The article provides essential information regarding the employment security fund for disabled individuals in Ningbo City, including the application process, payment obligations, and recent policy changes aimed at promoting employment for disabled persons [1][2]. Policy Basis - The employment security fund for disabled individuals is governed by several key documents, including the Ministry of Finance and the State Administration of Taxation's regulations and local government opinions [2][3]. Payment Obligations - Employers are required to pay the employment security fund if they do not meet the employment ratio of at least 1.5% of their total workforce being disabled individuals [3][4]. - The payment period for the fund is annual, with a concentrated application period in September each year, covering the previous year's obligations [3][4]. Calculation of Payment - The fund is calculated based on the difference between the required number of disabled employees and the actual number employed, multiplied by the average annual salary of the employer's workforce [3][4]. - If the average salary exceeds twice the local social average salary, the calculation will use twice the local average salary [3][4]. Definitions - The average annual salary is determined by the total salary of all employees divided by the number of employees, including wages, bonuses, and allowances [4][5]. - The number of employees is defined as those with a labor contract of at least one year with the employer [5]. Preferential Policies - From January 1, 2023, to December 31, 2027, a tiered reduction policy for the employment security fund is in place, where employers with a disabled employment ratio of 1% to 1.5% pay 50% of the required amount, and those with a ratio of 1% or less pay 10% [6]. - Companies with 30 or fewer employees are exempt from paying the fund during the same period [6].