一问一答 | 企业安置残疾人员，工资加计扣除政策问答

Group 1 - The core viewpoint of the article is that companies can enjoy a 100% tax deduction on wages paid to disabled employees, provided they meet specific conditions outlined by the tax authorities [4][5][6] Group 2 - To qualify for the 100% tax deduction, companies must sign labor contracts of at least one year with each disabled employee and ensure they are actually working [4] - Companies must also pay social insurance for disabled employees, including basic pension, medical, unemployment, and work injury insurance, as mandated by local government policies [4] - There are no industry restrictions for companies wishing to benefit from this tax deduction, as long as they meet the specified conditions [5] Group 3 - The costs associated with social insurance and housing funds for disabled employees cannot be included in the wage total for tax deduction purposes [6] - The eligibility for the tax deduction begins from the month following the signing of the contract and payment of social insurance for newly hired disabled employees [6]