Core Viewpoint - The article discusses the calculation and payment of the disability employment security fund (残保金) in Beijing, detailing the changes in regulations and the methodology for determining the average salary and the number of employees for compliance purposes [2][4][5]. Group 1: Calculation of Disability Employment Security Fund - The upper limit for the collection standard of the disability employment security fund has been reduced from three times to two times the local average salary since April 1, 2018 [4]. - The fund is calculated based on the difference between the required number of disabled employees and the actual number employed, multiplied by the average salary of the unit's employees [4][5]. - The formula for the annual payment of the fund for 2025, based on 2024 data, is: \[ \text{Annual Payment} = (\text{Number of Employees} \times 1.5\% - \text{Actual Disabled Employees}) \times \text{Average Salary} \] [5]. Group 2: Employee Count and Salary Calculation - The average number of employees is calculated as the total number of employees over 12 months divided by 12, resulting in an integer [5]. - The average salary for the previous year is calculated by dividing the total salary by the number of employees, including all forms of compensation [5][6]. - If the average salary does not exceed twice the local average salary, the actual average salary is used; otherwise, it is capped at twice the local average salary [5][6]. Group 3: Reporting Requirements - When self-reporting the disability employment security fund, employers must provide information on the number of employees, the actual number of disabled employees, and the average salary [6].