Basic Situation - The Employment Security Fund for Persons with Disabilities is established according to the "Law of the People's Republic of China on the Protection of Disabled Persons" and the "Regulations on Employment of Persons with Disabilities" to protect the legal rights of disabled individuals and ensure their equal participation in social life and sharing in social development achievements [2] Legal Framework - Key legal documents include: 1. "Law of the People's Republic of China on the Protection of Disabled Persons" [3] 2. "Regulations on Employment of Persons with Disabilities" [3] Main Documents - Important notifications and announcements related to the Employment Security Fund include: 1. Notification on the "Management Measures for the Collection and Use of Employment Security Fund for Persons with Disabilities" [4] 2. Overall plan for improving the Employment Security Fund system to better promote employment of persons with disabilities [4] 3. Announcement on adjusting the collection policy of the Employment Security Fund [4] 4. Announcement on the continuation of preferential policies for the Employment Security Fund [4] Collection Targets - The collection obligation falls on organizations, groups, enterprises, public institutions, and private non-enterprise units that do not meet the required employment ratio for persons with disabilities, which must not be less than 1.5% of the total number of employees [4] Calculation of Contribution - The annual contribution amount is calculated as follows: - Contribution = (Number of employees × Required employment ratio - Actual number of employed persons with disabilities) × Average annual salary of employees (or twice the social average salary, whichever is lower) [5] Reporting Method - Obligated entities must report and pay the Employment Security Fund through the electronic tax bureau or in person at tax service halls by filling out the "Employment Security Fund Declaration Form" [6] Budget Management - The Employment Security Fund is fully paid into the local treasury and included in the local general public budget management [7]