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依法缴纳社保,树立合规意识
蓝色柳林财税室· 2025-10-10 09:34
欢迎扫描下方二维码关注: 小 按最低工资标准为员工缴纳社会 保险费是不合法的,社会保险费必须 按时足额缴纳! 社会保险费、个人所 得税、企业所得税申报的员工人数及 工资基数应符合关联逻辑性。 政策依据:《中华人民共和国社会保险 法》第六十条 小王,公司每月 多给你500元,就 不给你缴纳社会 情形二 不给你纷 保险费了 这可不行。 r / > 王 老板 根据《劳动法》《社会保险法》 《社会保险费征缴暂行条例》等法律 法规明确规定,参加社会保险、缴纳 社会保险费是用人单位和劳动者的法 定义务,用人单位应当自用工之日起 30日内为其职工申请办理社会保险 / 登记。 小罗,你与公司 没有规定;是 按公司规定;是 不用给你缴纳社 情形三 这可不行。 Hala l 小 J= [ 已实际用工,但未签订劳动合 同的,不影响劳动关系的建立。建 立劳动关系后用人单位就有义务为 职工办理社保费登记,并按规定足 额申报缴纳社会保险费。 今天办 续, 雪 情形四 小子 经理 oo 7 这可不行。 《劳动合同法》第十九条规 定,试用期包含在劳动合同期限 内。用人单位在试用期间也必须 依法为员工参加社会保险并缴纳 社会保险费。 t a ...
@用人单位,这份残疾人就业保障金政策指南,请收好!
蓝色柳林财税室· 2025-05-29 13:48
Core Viewpoint - The article discusses the employment guarantee fund for disabled individuals in Guangdong Province, highlighting the benefits for companies that hire disabled workers, including exemptions from the fund and tax incentives [3][7]. Group 1: Employment Guarantee Fund - The employment guarantee fund is a financial obligation for organizations that do not meet the required employment ratio of disabled individuals, aimed at supporting their employment and living conditions [3]. - From January 1, 2020, to December 31, 2027, the required employment ratio for disabled individuals in Guangdong is set at 1.5% for companies with more than 30 employees [5][6]. Group 2: Exemptions and Calculations - Companies that meet the 1.5% employment ratio for disabled individuals are exempt from the employment guarantee fund [5]. - For companies with 30 or fewer employees, the fund is temporarily exempt [5]. - If the employment ratio is not met, the fund is calculated using the formula: (Total employees × 1.5% - Actual disabled employees) × Average salary × Tiered collection ratio [6][9]. Group 3: Tiered Reduction Policy - A tiered reduction policy is in place for the employment guarantee fund: - If the employment ratio is between 1% and 1.5%, the fund is collected at 50% [6]. - If the employment ratio is below 1%, the fund is collected at 90% [6]. Group 4: Tax Incentives - Companies hiring disabled individuals can also benefit from tax incentives, such as deducting 100% of the wages paid to disabled employees from their taxable income [7]. Group 5: Application Process - The application process for the employment guarantee fund is streamlined through a national electronic tax bureau, allowing for easy online submissions [8][10]. - Companies must complete an annual review by June 30 if they employ disabled individuals, and the payment period for the fund is from August to November each year [9].