Q：
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What is the disability security fund?
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A：
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The disability security fund refers to the employment security benefit for the disabled, which is paid by the organizations, enterprises, institutions, and private non-enterprise units that do not arrange the employment of the disabled persons in accordance with the provisions to protect the rights and interests of the disabled persons.
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Q：
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What is the standard for the disability security fund?
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A：
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The proportion of the disabled persons employed by employer shall not be less than 1.5% of the total number of employees of the enterprise. The specific proportion shall be prescribed by the governments of the provinces, autonomous regions, and municipalities directly under the Central Government in accordance with the actual situation in the region.
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Q：
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How to calculate the disability security fund?
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A：
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The disability security fund is calculated on an annual basis, and the formula is as follows:
The annual amount = (the number of employees in the last year* the proportion of disabled persons prescribed by the government of the province, autonomous, region or municipality directly under the Central Government in the last year - the number of disabled persons with disabilities employed in the last year) * the average annual wage of the employees in the last year.
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Q：
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What are the preferential policies for disability security fund?
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A：
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From 1st January 2020 to 31st December 2022, enterprises with the number of employees under 30 (inclusive) will be temporarily exempted from the policy of sub-payment of the Employment Security Benefit for Disabled Persons (Caishui [2019] No. 98).
If the proportion of the disabled person employed is more than 1% (inclusive), but does not reach 1.5% of total employees, it shall pay disability security fund with 50% of the amount due. If the employer arranges for the employment ratio of the disabled person to be less than 1% of total employees, it shall pay the disability security fund in accordance with 90% of the amount due. (Caishui [2019] No. 98)
If an employer suffers a major direct economic loss in the event of a natural disaster or other emergency, it may apply for relief or deferred payment of the disability security fund. The specific proportion shall be prescribed by the governments of the provinces, autonomous regions, and municipalities directly under the Central Government in accordance with the actual situation in the region. (Caishui [2015)] No. 72)
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Q：
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What is the filing process for the disability security fund?
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A：
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Log in to the Electronic Tax Administration [Tax Handling] – [Tax Declaration and Payment] – [Disabled Security Fund Declaration] to fill out the "Disabled Security Fund Declaration Form".
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