20 19 "Hubei province disabled employment security fund collection and management measures" full text.

"Hubei province disabled employment security fund collection and management measures"

Chapter I General Provisions

Article 1 In order to strengthen and standardize the collection and management of the employment security fund for the disabled and promote the employment of the disabled, according to the Law of the People's Republic of China on the Protection of Disabled Persons, the Regulations on the Employment of Disabled Persons (Order No.488 of the State Council), the Measures for Implementing the Law of the People's Republic of China on the Protection of Disabled Persons in Hubei Province, the Regulations on the Employment of Disabled Persons in Hubei Province (Order No.334 of the provincial government) and the Regulations on the Employment of Disabled Persons of the Ministry of Finance,

Article 2 The security fund for the employment of the disabled (hereinafter referred to as the security fund) refers to the special fund for the employment of the disabled that is calculated and paid according to the difference between the number of the disabled employed in the previous year and the average annual salary of the local employees in the previous year, if the organs, organizations, enterprises, institutions and private non-enterprise units within the administrative area of Hubei Province fail to meet the requirements of the provincial people's government for decentralized and proportional employment of the disabled.

Chapter II Raising of Security Funds

Article 3 Organs, organizations, enterprises, institutions and private non-enterprise units (hereinafter referred to as employing units) within the administrative region of this province shall arrange employment for the disabled at a ratio of not less than 1.5% of the total number of employees in their own units. The employing unit that fails to arrange employment for the disabled or fails to reach the prescribed proportion shall pay the security fund on an annual basis.

Article 4 Collection standard of security fund: The employer shall pay security fund at the rate of 1 00% of the average salary of employees in the previous year announced by the local statistical department for every disabled person recruited. If the number of disabled persons arranged according to the prescribed proportion is less than 1 and more than 0.5, the number of disabled persons arranged according to 1 shall be calculated; Less than 0.5 people can be exempted from the arrangement, but they need to pay the security fund in proportion. 1 If a blind person or a severely disabled person is employed, it shall be calculated as 2 disabled persons. The calculation formula of the security fund is: (the total number of employees in the unit last year × 1.5%- the number of disabled employees in the unit last year) × the average salary of employees in the local area last year = the amount of security fund that the unit should pay.

Article 5 The on-the-job employees of this unit refer to all kinds of personnel who produce or work in this unit and get paid for their labor (labor dispatch workers shall be included in the total number of on-the-job employees of the employing unit), excluding retirees.

The total number of employees in government agencies and institutions with financial subsidies shall be approved with reference to the appropriation approved by the financial department; Self-supporting institutions shall be approved with reference to the number of social insurance institutions and approved personnel.

The total number of on-the-job employees of various enterprises shall be verified according to the average number of on-the-job employees submitted by the enterprise to the social security handling department in the previous year and the number of people who signed employment agreements with labor dispatch companies.

Article 6 The security fund shall be declared, approved and collected annually, and the security fund of the previous year shall be collected in that year.

Article 7 Conditions for Identification of Disabled Workers and Disabled Workers in Service (I) Identification of Disabled Workers

1. Reach the national legal working age;

2. Hold the "People's Republic of China (PRC) Disabled Persons' Card" issued by the Disabled Persons' Federation at or above the county level;

3 unemployed, have employment requirements, can take care of themselves, and have certain working ability;

4. Being employed by the employer and signing a labor contract for more than one year;

5. Have a suitable position and be on the job full-time;

6. Enjoy the salary paid by the bank that is not lower than the local minimum wage in the current year;

7. Basic social insurance such as endowment insurance and medical insurance has been handled according to law. (2) Identification of the number of disabled employees in this unit.

1. On-the-job disabled employees and their number shall be determined by the employment service agencies for the disabled according to regulations.

2. The employing unit shall provide the following materials to the employment service agency for the disabled within the specified time (1): the disabled card; (two) the labor contract signed by the disabled employee and the employer for the record by the employment service agency for the disabled; (3) Wage income of disabled workers in the second and fourth quarters of last year; (4) Proof that disabled employees participate in social insurance; (five) the list of disabled employees in the unit; (6) the disabled employment security fund application form

If the above information is incomplete or inaccurate, it will not be recognized.

Disabled persons used by employers across administrative regions and disabled revolutionary servicemen with disability certificates are included in the number of disabled employees arranged.

Disabled after employment (except for courageous people), retired, retired and left the post, the restructuring unit unconditionally placed the disabled after employment in the original unit according to the existing regulations, and mental disability and severe mental disability were not included in the employment ratio of the disabled.

Eighth organs and financial aid organizations and institutions to pay the security fund from the departmental budget of the unit to adjust and solve. The security fund paid by enterprises, private non-enterprise units, enterprise-managed institutions and other economic organizations shall be charged from the management expenses.

Article 9 The security fund that should be paid by non-enterprise employing units such as organs, organizations and institutions shall be approved and collected by employment service agencies for the disabled at all levels according to the prescribed authority, and may be withheld and remitted by the financial department if conditions permit.

Tenth all kinds of enterprises should pay the security fund, approved by the disabled employment service agencies, local tax authorities, the implementation of territorial management. According to the current charging methods and regulations, local tax authorities should provide information on the collection and storage of security funds to employment service agencies for the disabled.

Eleventh central enterprises in Hubei and provincial employers should pay the security fund, after the audit of the provincial employment service agencies for the disabled, the branch directly under the provincial local taxation bureau is responsible for the collection.

The central government in Hubei and provincial non-enterprise employers security fund collection, approved by the provincial employment service agencies for the disabled.

The central units in Hubei and provincial employers can also entrust the collection of security funds, and the entrusted collection of security funds must issue entrustment documents. Without authorization, no unit may collect it in any name.

Article 12 Where an organ, a public organization or a public institution needs to reduce or exempt the security fund due to financial difficulties, and an enterprise needs to reduce or exempt the security fund due to serious natural disasters, policy losses and other reasons, the unit shall submit a written application and an audited financial report at the end of last year to the financial department at the same level and the Disabled Persons' Federation before the end of May each year, and can give assistance and care after the financial department and the Disabled Persons' Federation review and agree.

Thirteenth security fund collection procedures

The annual review time of the security fund is from April 1 day to July 3 1 day every year.

All kinds of enterprises and employers should fill in the Declaration and Verification Form of Employment Security Fund for the Disabled within the specified time every year according to the total number of employees and the employment situation of the disabled, and report to the employment service agencies for the disabled. After the employment service agencies for the disabled have verified and paid the security fund according to law, they shall go through the payment formalities with the local tax authorities with the declaration form. The Declaration and Approval Form of Employment Security Fund for Disabled Persons can be downloaded from the Information Center of Hubei Disabled Employment Service Information Network (www.hbcjr.com), and can also be obtained from the tax service halls of local tax authorities.

State organs, public organizations, institutions and other non-enterprise employers shall submit the Declaration and Approval Form for Employment Security for Disabled Persons to employment service agencies at all levels for examination and approval, and pay it to the designated financial non-tax revenue account within the specified time according to the examination and approval results. "The disabled employment security fund declaration and approval form" is based on an independent accounting legal entity and may not be merged in the system.

All employers must truthfully declare and review the contents within the prescribed reporting period. After the disabled units are audited by the employment service agencies for the disabled, they shall be levied separately by the local tax department and the employment service agencies for the disabled according to the collection procedures; Non disabled units can be directly audited and collected. Those who fail to go to the annual examination center of the employment service institution for the disabled within the specified time shall be regarded as non-disabled and charged directly.

Fourteenth disabled employment service agencies at all levels and local tax departments should use the documents, forms and special financial bills uniformly printed by the whole province to collect security funds.

Chapter III Payment to the State Treasury

Fifteenth city (state), directly under the city, forest area, county (city, district) belongs to all kinds of units to pay the security fund, 5% as the provincial income, 95% as the local fiscal revenue at the same level, respectively, in situ paid into the provincial treasury and the national treasury at the same level.

Article 16 The security fund shall be turned over to the state treasury, and items 103, item 0 1 and item 42 "Income from security fund for employment of the disabled" shall be filled in; The allocation of security funds shall be listed in the 208th subject "Social Security and Employment" and the 60 subject "Employment Security Fund Expenditure for the Disabled".

Chapter IV Safety Fund Management

Seventeenth security funds to implement the examination and approval system of budget and final accounts. Disabled persons' federations at all levels shall, in accordance with the provisions of the financial department at the same level, prepare the budget and final accounts of the security fund, and report them to the financial department at the same level for approval and the disabled persons' Federation at a higher level for the record.

Eighteenth the use of security funds should be included in the fiscal budget at the corresponding level, mainly used for: (1) to support the collective employment and individual business of disabled people; (two) vocational training subsidies and social security fees for the disabled; (3) Subsidizing intermediary agencies that provide employment services for the disabled free of charge; (4) Supporting the establishment of foster care institutions such as shelters for moderately and severely disabled persons; (five) to reward the units and individuals that have made remarkable achievements in arranging the employment of the disabled in excess of the proportion; (six) other expenditures directly used to provide employment services and employment assistance for the disabled.

Security funds must be used in accordance with the above provisions, and no department may transfer or misappropriate them.

Article 19 The security fees charged by local tax authorities shall be calculated by local financial departments at 8% of the actual amount incurred by local tax authorities at the same level, and departmental budget management and centralized payment management by the state treasury shall be implemented.

Twentieth security fund is a special government fund set up by the state to promote the employment of disabled people, which belongs to local fiscal revenue and is managed by "two lines of revenue and expenditure". Employment service agencies for the disabled at all levels should establish and improve the financial management system and internal audit system. Strictly abide by the provisions on the payment and use of security funds, and consciously accept the audit, inspection by the financial department and social supervision.

Chapter V Punishment

Article 21 Where an organ, organization or institution with financial subsidies fails to pay the security fund within the time limit or fails to pay the security fund in full, the employment service agency for the disabled at or above the county level shall provide relevant information and data, and the financial department at the same level shall deduct it from the budget of the unit department.

Twenty-second if the employer fails to pay the security fund within the time limit or fails to pay it in full without approval, the security fund collection agency shall order it to pay it within a time limit. If the payment is not made within the time limit, in addition to the unpaid amount, a late payment fee of 0.5% shall be charged on a daily basis from the date of default, but the maximum amount shall not exceed the payable amount. Refusing to pay the security fund shall be handled in accordance with the provisions of Article 37 of the Regulations of Hubei Province on Employment of Disabled Persons (DecreeNo. 334th of the provincial government).

Twenty-third disabled employment service agencies at all levels and local tax departments should effectively strengthen the unified accounting and management of the collection of security funds. Collect the security fund in full and on time according to the regulations, and do a good job of dunning the employer who fails to pay the security fund in time. Violation of the provisions on the collection and management of security funds, unauthorized underpayment of security funds, or fraud, corruption and bribery, resulting in the loss of security funds, shall be handled in accordance with the relevant provisions of the Regulations on Penalties and Punishment for Financial Violations (Decree No.427 of the State Council) and the Regulations on the Employment of Disabled Persons in Hubei Province (Decree No.334 of the provincial government). If it constitutes a crime, it shall be handed over to the judicial department for handling.

Article 24 Finance, local taxes, the Disabled Persons' Federation and the People's Bank of China at all levels shall, in accordance with the relevant provisions of the Regulations on the Employment of Disabled Persons in Hubei Province (Decree No.334 of the provincial government), earnestly strengthen the collection and management of security funds, and the financial department shall take the lead in regularly or irregularly organizing special inspections on the collection of security funds, and shall recover and investigate the employers who refuse to pay or fail to pay security funds in full within the time limit.

Chapter VI Supplementary Provisions

Twenty-fifth approach by the Provincial Department of Finance, the Provincial Local Taxation Bureau, the Provincial Disabled Persons' Federation, China People's Bank Wuhan Branch is responsible for the interpretation of.

Twenty-sixth localities can formulate detailed rules for implementation according to the actual situation, and report them to the Provincial Department of Finance, the Provincial Local Taxation Bureau, the Provincial Disabled Persons' Federation, and the Wuhan Branch of the People's Bank of China for the record.

Article 27 These Measures shall be implemented as of July 2065 12. The Notice of the Provincial Department of Finance, the Provincial Local Taxation Bureau, the Provincial Disabled Persons' Federation and Wuhan Branch of the People's Bank of China on Printing and Distributing the Measures for the Administration of the Collection of Employment Security Fund for Disabled Persons in Hubei Province (No.39 [2005] of Cai E) shall be repealed simultaneously.