Generally speaking, the disabled fund is not mentioned at ordinary times, and the amount payable in that year is calculated according to the number of employees and total wages at the end of last year. Therefore, you can directly enter the "Management Expense" account in the payment month.

Borrow: management fee-fund for the disabled.

Loan: cash (bank deposit).

Security payable = (average total number of employees in last year × 1.5%- number of disabled employees in service) × average annual salary of employees in last year announced by statistics department × 80%.

Extended data:

The security fund is included in the overall arrangement of the local general public budget, which is mainly used to support the employment and living security of the disabled. Support directions include:

(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 disabled people in rural areas to engage in productive labor such as planting, breeding and handicrafts.

(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.

(six) other expenses approved by the local people's government and its financial department to promote the employment of disabled people and ensure the life of disabled people with difficulties and severe disabilities.

Baidu Encyclopedia-Disabled Employment Security Fund