If the employing unit fails to reach the proportion stipulated by the local people's government of the province, autonomous region or municipality directly under the Central Government, it shall pay the security fund.
The participation of disabled people in social insurance is an important measure to solve the worries of units, families and disabled people themselves. Social insurance for the disabled is generally implemented simultaneously with social insurance for the able-bodied and shall be handled in accordance with the unified national policies. Commercial insurance and social insurance are different in level, standard and operation. Not belonging to social security, both the insurer and the insured pursue interests. Therefore, participating in commercial insurance is a voluntary, personal payment, personal risk-taking and personal benefit behavior. Payment standard of social security for the disabled:
1, male 1659 years old, female 1649 years old severely disabled people in urban and rural areas. In the previous year, 40% of the average monthly salary of employees in urban non-private units in the province was the payment base, and the old-age insurance premium was paid year by year at the rate of 20%;
2, male 60 years old, female 50 years old and above severely disabled people in urban and rural areas, more than a year of the province's urban non-private units on-the-job workers' average monthly salary of 40% as the payment base, the payment ratio of 20% one-time payment of old-age insurance premiums 15. Pension benefits for the disabled:
(1) The severely disabled people in urban and rural areas who meet the conditions for receiving old-age pensions will be granted old-age benefits according to the current policies and regulations with their ID cards, one-child certificates, personnel files and other materials after being audited by social security agencies;
(2) Severely disabled persons who have received pensions and those who have not received pensions enjoy death treatment according to the current policy. To sum up, there is no provision for the disabled to pay less social insurance.
Calculation of disability security fund:
Security fund payable = (the number of employees of the employing unit in the previous year * the employment ratio of disabled persons stipulated by the local people's governments of provinces, autonomous regions and municipalities directly under the Central Government-the number of disabled persons and employees arranged by the employing unit in the previous year) * the average annual salary of employees of the employing unit in the previous year.
Declare the place of payment. The employing unit shall report and pay the security fund to the local tax authorities responsible for reporting and paying individual income tax.
Time limit for declaring payment. The reporting and payment period of the security fund is 10/01February 15.
Method of declaration and payment. The employer can choose to declare the security fund online or on-site and be responsible for the authenticity and completeness of the declared information. According to the relevant regulations, employers who do not need to pay security money should also make a "zero declaration".
To sum up, the employment of the disabled has been guaranteed, and the corresponding fund for the disabled has been established. Encourage and support enterprises to absorb the employment of disabled people, and when the number of disabled employees in this unit reaches a certain proportion, they can be exempted from the disabled security fund.
Legal basis:
"The disabled employment security fund collection and use of management measures" article sixth.
The employment ratio of the disabled arranged by the employing unit shall not be less than 1.5% of the total number of employees in the unit. If the employing unit fails to reach the proportion stipulated by the local people's government of the province, autonomous region or municipality directly under the Central Government, it shall pay the security fund.