Should the employment security fund for the disabled be paid by the unit or by the individual?

Unit payment. According to the Administrative Measures for the Collection and Use of Employment Security Funds for Persons with Disabilities:

Article 6: The proportion of persons with disabilities employed by an employer must not be less than the total number of employees in that unit. The specific proportion shall be determined by the people of each province, autonomous region, or municipality directly under the Central Government in accordance with the actual situation in their respective regions.

Where an employer arranges employment for persons with disabilities that does not reach the proportion prescribed by the people of the province, autonomous region, or municipality directly under the Central Government where it is located, it shall pay a security fund.

Article 7: Only when an employer hires a disabled person as a staff member or has signed a labor contract (service agreement) with a disabled person within the working age group for more than one year (including one year) in accordance with law, and the actual salary paid is not lower than the local minimum wage standard, and social insurance premiums are paid in full, it may be included in the employment of the disabled person arranged by the employer.

If an employer arranges employment for one person holding a Certificate of Disabled Persons of the People's Republic of China (Levels 1 to 2) or a Certificate of Disabled Veterans of the People's Republic of China (Levels 1 to 3), it shall be counted as arranging employment for two disabled persons.

Where employers recruit persons with disabilities across regions, they shall be included in the number of persons with disabilities employed.

Hello, the laws and regulations stipulate that if the employment of disabled persons by organs, groups, enterprises, public institutions and urban and rural collective economic organizations does not reach a certain percentage, they must pay the security fund for the disabled. Therefore, the employment security fund for the disabled is paid by the employer.

Is it not necessary to deduct the employment of disabled people from their salaries?

Legal Analysis: The purpose of paying the employment security fund for the disabled is to protect the employment situation of the disabled and to guarantee the wages of the disabled. Persons with disabilities are a group with special difficulties that need the care and help of the whole society, the issue of persons with disabilities is a social problem, and promoting the employment of persons with disabilities is the common responsibility of the whole society.

The payment of the security fund is a form of compensation for the employer to fulfill the obligation to arrange the employment of disabled persons on a proportional basis, and it is to enable the employer to fulfill its due responsibilities and obligations equally.

Legal Basis: Article 2 of the Administrative Measures for the Collection and Use of Employment Security Funds for Persons with Disabilities is a fund paid by organs, groups, enterprises, institutions and private non-enterprise units (hereinafter referred to as employers) that fail to arrange employment for persons with disabilities in accordance with regulations to protect the rights and interests of persons with disabilities.

Legal analysis: The declaration form for the payment of the employment security fund for the disabled includes the serial number, the payment to which the fee belongs, the total salary of the employees in the previous year, the number of employees in the previous year, the proportion of disabled persons who should be employed, and the number of disabled persons who were actually employed in the previous year.

Legal basis: The notice of the State Administration of Taxation on printing and distributing the form and certificate (style) of the tax authorities for the collection of social insurance premiums (Guo Shui Han 2005 No. 891, hereinafter referred to as Document No. 891), ten years ago, the content of the document or the first part of the document is outdated, and it can no longer adapt to the actual tax collection and management work of local tax authorities. In order to further standardize the collection and management of social insurance premiums, unify the hidden numbers of the process, and meet the needs of informatization of collection and management, the State Administration of Taxation has formulated and promulgated the "Announcement on the Format of Social Insurance Premiums and Other Fee Documents".

There are two ways to obtain the "General Payment Letter (Receipt)" issued by the Disability Insurance Fund Review Agency, and there are two ways to obtain the "General Payment Letter (Receipt)", please read below for details on how to pay the Employment Security Fund for the disabled.

1. The payment method of disability insurance shall be the organs, groups, enterprises, institutions and other organizations (hereinafter referred to as "employers") that shall pay disability insurance. Within 15 working days after the approval of the pre-starvation review of the disability insurance declaration, the disability insurance fund shall be transferred to the opening bank or paid in cash by other banks with the "General Payment Letter (Receipt)" issued by the disability insurance review agency.

2. There are two ways to obtain the "General Payment Letter (Receipt)".

1. The employer submits materials to the disability insurance review agency on site. After the review is passed, the disability insurance audit agency will print the "General Shed Payment Book (Receipt)" on the spot according to the amount approved in the "Beijing Municipal Proportional Employment of Disabled Persons".

2. If the employer declares and verifies the disability insurance through the disability insurance collection system of the Beijing Local Taxation Bureau, it can go to the disability insurance review agency in advance to obtain a blank "General Payment Letter (Receipt)" on site. After the review is passed, use the print function in the disability insurance collection system to print by yourself. If it is not easy to print, you can also fill it out by hand.

3. The "General Payment Book (Receipt)" is in quadruplicate. Employers who use the local tax disability insurance collection system to print themselves must use a dot matrix printer to print the blank "General Payment Letter (Receipt)" obtained by the disability insurance review agency.