First, arrange the relevant matters of the annual review of the employment of the disabled in proportion.
(1) object of annual appraisal
Employers such as organs, organizations, enterprises, institutions and private non-enterprise units within the administrative area of this Municipality (hereinafter referred to as employers).
(two) the jurisdiction of the annual review
The central and provincial employers within the battery limit have been entrusted by Guangdong Disabled Persons' Federation to the Municipal Disabled Persons' Federation. Municipal employers are responsible for the Municipal Disabled Persons' Federation. County (city, district) belongs to the employer, and the county (city, district) Disabled Persons' Federation is responsible for it.
(3) Annual review time
April 13 to August 13.
(4) Place of annual examination
Municipal employers and central and provincial street-based employers go to Window 25 on the second floor of the Municipal Affairs Service Center Building (the comprehensive business window of the Municipal Disabled Persons' Federation) for annual review. County (city, district) belongs to the employer to the local disabled persons' Federation for annual review.
(5) Annual review procedures
The employing unit shall provide the completed Annual Examination Form for Arranging Employment of Disabled Persons in Proportion for the annual examination of employment of disabled persons, which can be collected at the comprehensive business window of the Municipal Disabled Persons' Federation or downloaded from the website of the Municipal Disabled Persons' Federation.
The employing unit that has arranged employment for disabled persons shall provide the following materials at the time of annual examination:
1, registration form for disabled employees;
2. The original and photocopy of the ID card of disabled employees, the second generation of People's Republic of China (PRC) Disabled Persons' Card or People's Republic of China (PRC) Disabled Persons' Card (1-8);
3. The labor contract or service agreement signed by the employer and disabled employees according to law;
4. Valid vouchers for salary payment in June, June and February of the previous year (1);
5, confirmed by the social insurance fee collection agencies, the employer to pay social insurance premiums for disabled workers and other materials.
Two. Matters related to the collection of deposit
(a) the object of collection
Employers who failed to arrange employment for the disabled in the administrative area of this Municipality in the previous year or arranged employment for the disabled did not reach the average ratio of 65,438+0.5% of the total number of employees.
(2) Collection standard
1. The employing unit shall arrange employment for the disabled at a rate of not less than 65438+ 0.5% of the average total number of employees in the previous year. If the ratio of 1.5% is not reached, the security fund shall be calculated and paid according to the actual difference and 80% of the annual average wage standard of employees published by the local statistical department in 20 13.
2. The deposit is calculated according to the following formula (two decimal places are reserved for the calculation result):
Security fund payable = (average total number of employees in last year × 1.5%- number of employees with disabilities in service )× average annual salary of employees in 20 13 years announced by local statistical department× 80%.
3, arrange a blind person or a disabled person to work, according to the arrangement of two disabled people.
4. If the employer fails to handle the annual examination of the employment of the disabled in proportion within the specified time, it shall be deemed that the employment of the disabled has not been arranged, and the security fund that should be paid shall be approved by the employment training service institution for the disabled according to the proportion of 65438+ 0.5% of the average total number of employees in the previous year, and shall be collected by the local tax authorities.
(3) Collection procedures
1, according to the proportion of the disabled employment to implement the annual audit system. For the units that meet the employment standards for the disabled after examination, the employment service agencies for the disabled shall issue the Notice on Proportionally Arranging Employment Standards for the Disabled; If the employment of the disabled is not arranged or the employment of the disabled is not up to the specified proportion, the employment service agency for the disabled shall issue the Notice on Payment of Employment Security Fund for the Disabled, and go through the payment formalities with the local competent tax authorities.
2. The security fund shall be collected annually. The employing unit shall pay the security fund to the local tax authorities within the prescribed time limit according to the amount approved by the employment service agencies for the disabled. The employer who fails to pay the security fund within the time limit shall be urged to pay by the local tax authorities. Fails to pay, according to the provisions of the "Guangdong province to implement the" People's Republic of China (PRC) * * * and the disabled protection law ",a daily fine of 5‰.
1, Interim Provisions of Jieyang Municipality on the Administration of Employment Security Fund for Disabled Persons
first
In the process of implementing the Law of the People's Republic of China on the Protection of Disabled Persons, some local laws and regulations stipulate that organs, organizations, enterprises, institutions and urban and rural collective economic organizations shall pay the disabled persons' security fund (hereinafter referred to as the "security fund") if the employment of disabled persons does not reach a certain proportion. In order to standardize and strengthen the management of "security fund", the "Regulations" are formulated.
second
"Security fund" refers to the special fund for the employment of disabled persons calculated and paid by the organs, organizations, enterprises, institutions and urban and rural collective economic organizations in areas where the employment of disabled persons is arranged in proportion, according to the provisions of relevant local laws and regulations and according to the annual difference and the average annual salary of local employees in the previous year. The "security fund" shall be paid according to the principle of territoriality, and the units subordinate to the central department shall handle it according to the relevant provisions of local laws and regulations. State organs, organizations, enterprises, institutions and urban and rural collective economic organizations shall actively create conditions in accordance with the relevant provisions of the Law of the People's Republic of China on the Protection of Disabled Persons, and gradually reach the prescribed proportion of arrangements.
essay
The "security fund" paid by enterprises and urban and rural collective economic organizations shall be charged from the management expenses, and the "security fund" paid by organs, organizations and institutions shall be charged from the balance of unit budget funds or the balance of income and expenditure.
2, Jieyang disabled security fund collection standards
If the employment of disabled persons is not up to the prescribed proportion, the employer shall collect the security fund in full according to the difference; If the difference is less than one person, the payment shall be calculated according to the proportion of the difference. The employer arranged for a blind person to be two.
Security payable = (the total number of employees in the unit last year × 1.5% (in Shanghai, 1.6%)- the number of disabled employees) × the average annual salary of employees in this area last year.
The total number of on-the-job employees is approved according to the annual average number of employees of the employing unit, and can also be approved with reference to the number provided by relevant government functional departments such as personnel, labor and statistics.
Disabled persons must be regular employees of their own units or employees who have signed labor contracts with their own units for more than 1 year (including 1 year) according to national regulations, and the employer shall pay social insurance premiums for them and hold the People's Republic of China (PRC) Disabled Persons' Card. Arranged disabled soldiers and work-related disabled persons can be included in the resettlement proportion only if they meet the disability standards stipulated by the State Council and hold the People's Republic of China (PRC) Disabled Persons' Card.
The average annual salary of employees in this region last year shall be subject to the data published by the local statistical administrative department.
Suppose that the average annual salary of employees in your place last year was 20 thousand yuan, and the total number of employees in your unit last year was 200, and there were no disabled people.
Security payable =200*20000* 1.5%=60000 yuan.
Collection standard of security fund for the disabled in Beijing: security fund payable = (total number of employees in the unit last year × 1.7%- number of employees with disabilities arranged) × average annual salary of employees in this area last year *60%.
3, Jieyang City, the disabled security payment method
The payment method of the residual insurance fund is: the organs, groups, enterprises, institutions and other organizations (hereinafter referred to as "the employing unit") that should pay the residual insurance fund will withdraw money from the account opening bank or pay it in cash from other banks within 15 working days after the application for the residual insurance fund is approved.
There are two ways to obtain the general payment book (receipt).
1. The employer shall submit the materials to the location of the residual insurance fund audit institution. After the approval, the disability insurance fund audit institution will print the general payment book (receipt) on the spot according to the amount approved in the Confirmation of Beijing's Proportional Employment for Disabled Persons.
Two, the employer through the Beijing Municipal Local Taxation Bureau on behalf of the disability insurance system to declare and audit the disability insurance, can advance to the disability insurance audit institutions to receive a blank "general payment book (receipt)". After approval, use the print function in the residual premium collection system to print by yourself. If printing is inconvenient, you can also fill it in manually.
note:
1. General Payment Letter (Receipt) in quadruplicate.
2. The employer who uses the local tax residual gold collection system to print by itself must use a needle printer to print the blank General Payment Book (Receipt) received from the residual gold audit institution.
4, Jieyang city disabled self-help security fund.
Jieyang City Training and Employment Service Center for the Disabled set up online self-service payment, and collected the employment security fund for the disabled from August/KLOC-0 to August 1 5. You can log in to the online tax service hall of Jilin Provincial Local Taxation Bureau for self-service. According to the Administrative Measures for the Collection and Payment of Employment Security Fund for Disabled Persons in Jieyang (Trial), the employment security fund for disabled persons payable by taxpayers shall be collected by local tax authorities at all levels.