符合条件的用人单位分档减缴残疾人就业保障金，符合条件的企业免征残疾人就业保障金

Core Viewpoint - The article discusses the continuation of tax and fee incentives for employment and entrepreneurship, particularly focusing on the employment of disabled individuals from January 1, 2023, to December 31, 2027 [5][6]. Group 1: Tax Incentives for Employment of Disabled Individuals - Employers with a disabled employment ratio of 1% or more but below the local government-set ratio will pay 50% of the required disabled employment security fund [3][4]. - Employers with a disabled employment ratio below 1% will pay 90% of the required disabled employment security fund [3][4]. - Companies with 30 or fewer employees will be exempt from paying the disabled employment security fund during the same period [6]. Group 2: Eligibility Criteria - Employers must have a disabled employment ratio of at least 1% but below the local government-mandated ratio, or a ratio below 1% to qualify for the reduced payment rates [4]. - Companies with 30 or fewer employees are fully exempt from the disabled employment security fund [6].