Preferential policies for employment security fund for the disabled

According to Article 2 of the Notice of the Ministry of Finance on Cancelling and Adjusting Relevant Policies of Some Government Funds (Caishui [2065 438+07] 18), the preferential policy of employment security fund for the disabled is as follows: "II. Adjust the collection policy of employment security fund for the disabled (1) Expand the exemption scope of employment security fund for the disabled. Adjust the exemption scope of employment security fund for the disabled from small and micro enterprises with 20 employees or less to enterprises with 30 employees or less within 3 years from the date of industrial and commercial registration. After adjusting the scope of exemption, enterprises with less than 3 years of industrial and commercial registration and less than 30 employees (inclusive) may be exempted from the employment security fund for the disabled within the remaining period. " The employment security fund for the disabled is decreasing.

1. within three years from the date of registration, small and micro enterprises with less than 30 employees (including 30 employees) can be exempted from paying residual insurance money.

2, in accordance with the provisions of the proportion of employment arrangements for the disabled, the employer can reduce the residual insurance after the audit.

In addition, there will be tax incentives and subsidies for resettling disabled people in some areas.

At present, there is no "disabled employment security fund" for individuals in all parts of the country, only "disabled employment security fund" paid by enterprises and institutions. Therefore, your friends can't receive your so-called "disability insurance". The security fund is calculated and paid according to the product of the difference between the number of disabled people arranged by the employer in the previous year and the average annual salary of the employees of this unit. The calculation formula is as follows:

Annual payment of disabled persons' security fund = (the number of employees in the employer in the previous year × the proportion of employment for disabled persons stipulated by the local people's governments of provinces, autonomous regions and municipalities directly under the Central Government-the actual number of employment for disabled persons in the employer in the previous year) × the average annual salary of employees in the employer in the previous year.

The use and management of the disabled security fund;

(1) Expenditure on vocational training, vocational education and vocational rehabilitation for the disabled.

(two) the employment service agencies for the disabled provide employment services for the disabled and organize professional skills competitions for employees (including energy development activities). Subsidize employers to arrange facilities, social security purchase, transformation and supporting services for the employment of disabled people, and subsidize the construction and operation costs of auxiliary employment institutions.

(3) Lease of business premises, start-up funds, subsidies for purchase of facilities and equipment, interest subsidies for small loans, subsidies for payment of social insurance for the disabled in various forms of employment, and post subsidies for employers. Support rural disabled people to engage in planting, breeding, handicrafts and other forms of productive labor.

(four) to reward the employing units that have arranged the employment of the disabled in excess of the proportion and the units or individuals that have made remarkable achievements in arranging the employment of the disabled.

(five) relief subsidies for disabled people who are engaged in public welfare post employment, auxiliary employment and flexible employment, whose income can not reach the local minimum wage standard and have real difficulties in life.

Legal basis:

Announcement of the Ministry of Finance on adjusting the collection policy of employment security fund for the disabled. From June 2020 1 day to February 3, 20221day, the employment security fund for the disabled will be gradually reduced. Among them: if the employer arranges employment for the disabled to reach 1% or above, but it does not reach the proportion stipulated by the local people's governments of provinces, autonomous regions and municipalities directly under the Central Government, it shall pay the employment security fund for the disabled at 50% of the payable amount; If the employing unit arranges the employment ratio of the disabled to be less than 1%, the employment security fund for the disabled shall be paid at 90% of the required amount. _