【涨知识】企业安置残疾人，工资100%加计扣除？需满足这些条件→

Group 1 - The core concept of the article is that companies can enjoy a tax deduction for wages paid to disabled employees, allowing for a 100% deduction on the wages when calculating taxable income [2][3]. - To qualify for this tax benefit, companies must meet specific conditions, including the requirement to pay wages through financial institutions and to contribute to social insurance for disabled employees [6][7]. - The calculation for the tax deduction is based on the gross salary of the disabled employee, not the net salary after deductions for social insurance and taxes [6]. Group 2 - Companies cannot claim the tax deduction for wages paid to retired disabled employees, as they do not meet the necessary conditions for social insurance contributions [6]. - Payments made in cash to disabled employees do not qualify for the tax deduction, as the policy mandates that wages must be paid through banks or financial institutions [6]. - If a disabled employee pays their own social insurance, the company is still ineligible for the tax deduction, as the company must make the contributions on behalf of the employee [6].