残疾人就业保障金知识问答及申报指引

Core Viewpoint - The article discusses the Disability Employment Security Fund, which is established to protect the rights of disabled individuals and is funded by employers who do not meet the required employment ratio for disabled persons [2][3]. Summary by Sections What is the Disability Employment Security Fund? - The fund is created under the "Disability Protection Law" and "Disability Employment Regulations" to support the employment and living conditions of disabled individuals [2]. Who are the Contributors to the Fund? - Employers, including government agencies, organizations, enterprises, and private non-enterprise units, are required to contribute if they do not employ at least 1.5% of their workforce as disabled individuals. This ratio can vary by region, with Guangdong Province setting it at 1.5% [3]. How is the Fund Calculated? - The annual contribution amount is calculated using the formula: (Number of employees × Required employment ratio - Actual number of disabled employees) × Average salary of employees. The calculation considers the shortfall in the number of disabled employees [4]. What are the Collection Deadlines? - Contributions are reported annually, with the reporting period from August 1 to November 30 each year. Employers must submit their contributions to the local tax authority [7]. Related Policies - The collection standards will continue through 2025, with provisions for tiered reductions and exemptions. From January 1, 2023, to December 31, 2027, employers with a disabled employment ratio of 1% or more but less than 1.5% will pay 50% of the required amount, while those below 1% will pay 90% [9][10][11].