Core Viewpoint - The article provides a detailed guide on the application process for the 2024 Disability Employment Security Fund (referred to as "Disability Fund"), which started its collection period on August 1, 2024, and will end on August 31, 2025 [2]. Application Process Summary - **Entering the Application Interface**: Users can access the application page through three channels after logging into the electronic tax bureau [4][5]. - **Filling in Application Information**: The application requires filling in the "average number of employees last year," which is calculated by summing the monthly employee counts and dividing by the number of months the business was operational [6][7]. - **Confirming Application Data**: After entering the employee count, users must confirm the "current payable amount," "current exemption amount," and "current payable (refundable) amount" [8]. - **Submitting the Application**: Once all data is verified, users can click "Submit Application" to finalize the process [10]. - **Payment Process**: After successful submission, users can proceed to the payment section by clicking "Pay Now," where they can choose their preferred payment method [12]. Payment Obligations - **Payment Obligors**: Organizations that do not meet the required employment ratio of disabled individuals (1.5% of total employees) are obligated to pay the Disability Fund [17][18]. - **Calculation Standard**: The Disability Fund is calculated based on the difference between the required number of disabled employees and the actual number employed, multiplied by the average annual salary of employees [20][21]. - **Collection Authority**: The local tax authority is responsible for collecting the Disability Fund and will publish the payment status of local organizations by the end of May each year [22]. Exemption Policies - **Exemption Criteria**: Companies with 30 or fewer employees are exempt from paying the Disability Fund [24]. - **Discount Policies**: Organizations employing disabled individuals at a rate of 1% or more but less than 1.5% can pay 50% of the required amount, while those with less than 1% must pay 90% [24].