【小椰每日答】计算残疾人就业保障金时，哪些项目不计入在职职工人数和工资总额？

Core Points - The article discusses the calculation of the employment security fund for disabled individuals, specifically detailing which personnel and salary components are excluded from the calculations [4][5]. Group 1: Employment Security Fund Calculation - The employment security fund for disabled individuals is calculated based on the number of employees who have signed a labor contract of at least one year with the employer [4]. - Personnel not included in the calculation of the number of employees are those who do not have a signed labor contract, as well as those receiving labor remuneration [4]. - Compensation for termination of labor relations is also excluded from the total salary calculation for the purpose of the employment security fund [4]. Group 2: Tax Credit and Certification - Companies need to submit tax payment credit certificates when participating in bidding processes [13]. - The tax credit certificate can be obtained through the national unified electronic tax bureau by navigating to the tax payment credit management section [14][17]. - If there are disputes regarding the tax credit evaluation results, companies can apply for adjustments through the tax credit management interface [18].