Q：
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Which department is responsible for collecting the disabled employment security funds?
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A：
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According to Announcement on the Job Transfer of Responsibilities for the Collection and Management of Disabled Employment Security Funds by DPF, MoF, MHRSS and STA of Shenzhen (No.7 2020), the responsibilities for collecting disabled employment security funds in Shenzhen will be transferred to the STA from 2020.
* DPF: Disabled Persons Federation
* MoF: Ministration of Finance
* MHRSS: Ministry of Human Resources and Social Security
* STA: State Taxation Administration
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Q：
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When is the time for the declaration and payment of the disabled employment security funds?
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A：
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The disabled employment security funds in Shenzhen is levied annually, and the fund for previous year in collected in the current year. The declaration and payment time for 2020 of the disabled employment security funds this year is between 1st October and 30th November 2021.
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Q：
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What are the methods to declare and pay the disabled employment security funds and what materials need to be provided?
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A：
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No need to provide paper materials by employers to declare and pay the disabled employment security funds. In order to facilitate employers to declare and pay the funds, employers can log in to the Shenzhen electronic taxation bureau terminal to declare directly. They also can declare in tax service hall and declaration guidance services will be provided by the tax officers if needed.
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Q：
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How to declare and pay the disabled employment security funds in electronic taxation bureau terminal?
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A：
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Log in to the system. Payers use the corporate accounts to log in to electronic taxation bureau terminal.
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Enter the declaration module. Employers can searcher disabled employment security funds in the searching bar to enter. Or they can enter though the path ‘Tax - Tax Declaration and Payment – Non-tax-income Declaration – Disabled Employment Security Funds Declaration’. After entering, employers need to select the corresponding declaration year, and it is 2020 to declare in this year.
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Confirm the payment information. The system will automatically pop-up relevant information about the funds payment that have been reviewed and confirmed by the Shenzhen DPF. Such information includes the number of employees in the previous year, the number of disabled employees in the previous year, the average annual salary of employees in the previous year and the amount of funds payment (refund) that should be made in the current period. After confirming, employers need to click the ‘Confirm and Declare’ button to proceed to the declaration page.
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Confirm declaration. In the declaration page, employers only need to fill the ‘Total Wage of Employees of the Last Year’ in the declaration form. The remaining information has been imported and cannot be modified. After filling and confirming that all information is correct, employers need to click ‘Declare’ button.
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Payment. Declaration result query page will be automatically redirected, in which employers need to click ‘Pay’ button to make payment through tripartite agreement or third-party payment methods such as WeChat, Alipay and QuickPass.
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Q：
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How to fill in the ‘Total Wages of Employees in the Last Year’ by the employer?
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A：
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Employers need to calculate in accordance with the provisions of relevant documents by National Bureau of Statistics (NBS). According to Article 3 of the Regulations on the Composition of Total Wages by NBC (No.1 1990), total wages refer to the total labour remuneration paid directly to all employees by employers within a certain period. The calculation of total wages should base on the Article 3.
The Article 4 of the regulations also states that the total salary consists of the following six parts:
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Hourly wages
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Piecework wages
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Bonuses
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Allowances and subsidies
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Overtime wages
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Wages paid under special circumstances
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