The full name of the disability insurance fund is the employment security fund for the disabled, which is a fund paid by the organs, groups, enterprises, public institutions and private non-enterprise units that have not arranged for the employment of the disabled in accordance with the regulations in order to protect the rights and interests of the disabled. The calculation formula is generally as follows: annual payment of security fund = (the number of employees of the employer in the previous year 1.)5% - the number of disabled persons actually employed by the employer in the previous year) The average annual salary of the employees of the employer in the previous year.
Take a company as an example, the company had 100 employees last year and the average annual salary was 80,000 yuan, then the company should pay the disability insurance as follows: annual payment of security = (100 15%-0) 8=120,000 yuan. If the company has arranged for the employment of the disabled, the actual disability insurance contribution will be reduced accordingly.
Of course, the calculation method of disability insurance may vary in different regions, but it is generally calculated based on the number of employees and the average annual salary of the employer. In addition, there are certain reduction and exemption policies for the payment of disability insurance, such as for small and low-profit enterprises.
In general, the calculation of disability insurance is a relatively cumbersome task, and it is necessary to carefully verify the number of employees and the average annual salary of the employer. Employers should pay disability insurance premiums in a timely manner in accordance with regulations, and actively arrange employment for persons with disabilities to fulfill their social responsibilities and obligations.
Autumn and Winter Check-in Challenge