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Immigrant Visa & HR - China

Question

Implementation Measures of Shanghai Municipality on the Collection and Use of Employment Security Funds for the Disabled

Answer
Shanghai government issued a newly revised notice on the issuance of the "Implementation Measures for the Collection and Use of Employment Security Funds for the Disabled in Shanghai" in August 2020, which will be implemented in September 2020. What are the specific provisions of this notice?

Q:
What is the Employment Security Fund for the Disabled?
A:
In order to protect the rights and interests of persons with disabilities, the guarantee fund is paid by agencies, groups, enterprises, institutions and private non-enterprise units (hereinafter referred to as employing units) that fail to arrange employment for persons with disabilities within the jurisdiction of this city.

Q:
Who are the persons with disabilities mentioned in the Measures?
A:
Refers to persons who have paid urban employee social insurance in this city with visual disability, hearing disability, speech disability, physical disability, intellectual disability, mental disability and multiple disability indicated on the "People's Republic of China Disability Certificate"; or hold the "People's Republic of China Disabled Serviceman Certificate" and "The People's Republic of China Disabled People's Police Certificate".

Q:
How to calculate the number of persons with disabilities employed in an enterprise?
A:
Enterprises employing disabled persons as employees or signing labor contracts with disabled persons within the employment age range in accordance with the law and paying the full amount of urban employee social insurance can be included in the number of persons with disabilities employed by the employer.

Among them, if one person holding the "People's Republic of China Disability Certificate" (level 1 to 2) or the "People's Republic of China Disabled Serviceman Certificate" (level 1 to 3) is arranged for employment, it will be calculated as the employment of 2 disabled persons. If a full-time blind graduate (level 1 to 2 of visual disability) who is within the legal employment age and has graduated for less than 5 years, it will be calculated as the employment of 3 disabled persons. If one full-time general secondary or higher education graduate of other disability grades and categories within the legal employment age and less than 5 years of graduation is arranged for employment, it will be calculated as the employment of two disabled persons.

Q:
What is the calculation formula of the employment security fund for the disabled?
A:
Where the employer arranges the employment ratio of disabled persons to 1% or more, the annual contribution amount of the security fund = (1.5%-the proportion of disabled employees) × the collection base × 50%;

Where the employer arranges the employment ratio of the disabled to less than 1%, the annual contribution amount of the security fund = (1.5%-the proportion of disabled employees) × the collection base × 90%.

The collection base refers to the sum of the employer's social insurance premium payment base in the previous year. The proportion of disabled employees refers to the ratio of the average number of disabled employees actually arranged by the employer in the previous year to the average number of employees in the entity.

Q:
Are there any exemption conditions for the disabled?
A: The new implementation measures clarify that within three years from the levy of the 2019 security fund in 2020, enterprises with a total of 30 or less employees will be temporarily exempted from the security fund.

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