残疾人就业保障金开征啦！征收范围、优惠政策、申报操作一文讲清楚！

Core Viewpoint - The article outlines the new regulations for the collection of the Employment Security Fund for Persons with Disabilities (referred to as "Disability Employment Security Fund") for the year 2024, detailing the obligations of employers and the associated policies for compliance and exemptions [2][3]. Summary by Sections 1. Collection Scope - Employers, including government agencies, organizations, enterprises, public institutions, and private non-enterprise units, are required to pay the Disability Employment Security Fund if they do not meet the employment quota for persons with disabilities [3]. 2. Declaration Period - The declaration period for the 2024 Disability Employment Security Fund is from September 25, 2025, to October 31, 2025 [3]. 3. Exemption Policies - From January 1, 2020, to December 31, 2027, enterprises with 30 or fewer employees are temporarily exempt from paying the Disability Employment Security Fund [3]. - A tiered reduction policy is in place where employers who employ 1% or more but less than 1.5% of persons with disabilities will pay 50% of the required amount, while those employing less than 1% will pay 90% [3]. 4. Collection Cap - The upper limit for the 2024 Disability Employment Security Fund is calculated based on twice the average annual salary of employees in the city, which is set at 204,960 yuan [3]. 5. Employment Arrangement Verification - Employers must report the actual number of persons with disabilities they have employed to the disability employment service agency before declaring and paying the fund [3]. 6. Declaration Process - Employers must log into the electronic tax bureau to declare the fund, filling in details such as total wages and the number of employees, and confirming the accuracy of the data regarding employed persons with disabilities [5][6]. 7. Penalties for Non-compliance - Failure to declare or pay the fund on time will result in warnings and potential penalties, including a daily late fee of 0.5% on the overdue amount [7].