企业缴纳残疾人就业保障金时，劳务派遣人员是计入用工单位还是派遣单位？

Group 1 - The article discusses the management measures for the collection and use of the employment security fund for disabled persons, emphasizing that employers must hire disabled individuals under specific conditions to count towards their employment numbers [2] - Employers must sign labor contracts of at least one year with disabled employees and pay wages that meet or exceed local minimum wage standards, along with full social insurance contributions [2] - The article outlines that seasonal workers should be converted to an annual average for employment calculations, and labor dispatch workers are counted as employees of the dispatching unit [2] Group 2 - The announcement from the Ministry of Finance regarding adjustments to the collection policy for the employment security fund for disabled persons is highlighted, indicating that employers using labor dispatch must comply with specific regulations [2]