欢迎扫描下方二维码关注： 用人单位安排残疾人就业人数 障残疾人生活的资金。如果用人单位安排残 疾人就业的比例达标,就可以免征。 企业需要安排多少残疾人就业才能 免征残疾人就业保障金? 自2020年1月1日至2027年12月31日, 广东省规定的应安排残疾人就业比例为 1.5%。即:在职职工总数30人以上的企 业,安排残疾人就业人数≥本单位在职职工 总数的1.5%,免征残疾人就业保障金;在 职职工人数在30人(含)以下的企业,暂 免征收残疾人就业保障金。 对了,要注意的是:基层群众性自治 组织（如村民委员会、居民委员会）、农民 专业合作社、农民专业合作社联合社不属于 征收对象,无需缴纳保障金。 我明自啦!那么如果安排残疾 人就业比例没达标, 残疾人就 业保障金怎么计算呀? 别担心! 计算公式请查收: 残疾人就业保障金年缴纳额 = (上年用人 单位在职职工人数 × 1.5% - 上年用人单位 实际安排的残疾人就业人数)× 上年用人单 位在职职工年平均工资 × 分档征收比例 自2020年1月1日至2027年12月31日, 对残疾人就业保障金实行分档减缴相关政 策: 分档减缴相关政策: 1%≤安排残疾人就业比例<1. ...

Group 1 - The article discusses the policies regarding the collection of employment security funds for disabled individuals in Guangdong Province, which will continue until December 31, 2025 [2] - The collection standards include a tiered reduction and exemption policy, where companies employing disabled individuals at a rate of 1% or more but less than 1.5% will pay 50% of the required fee, while those below 1% will pay 90% [2] - Companies with fewer than 30 employees will continue to be exempt from the security fund from January 1, 2023, to December 31, 2027 [2] Group 2 - The article outlines the process for declaring the employment security fund through the electronic tax bureau, including logging in and filling out necessary information [2] - The system will automatically pre-fill the number of disabled employees from the previous year, and companies must accurately input their total wage expenses and employee count [2] - After confirming the calculated fee, companies can submit their declaration and proceed to payment [2]