Do you know how to apply for disability insurance? It seems to be a bit troublesome to do it persona

The employment security fund for the disabled is referred to as the disability insurance fund, and the special fund for the employment of the disabled is calculated according to the number of annual differences and the average annual wage of employees in the region in the previous year. So how do we make a zero declaration, we can only refuse it in principle, and if it is audited, it will be reported and will face penalties. Unless the unit is insolvent or facing bankruptcy, it may be exempted.

Method steps.

Log in to your local tax office, click Login on the online tax office, enter your company tax number and password, and log in to your account.

After logging in <>, you can see it in the upper left corner of the login screen"File your taxes"After clicking "Tax Declaration", you can see "Other Declarations" in the menu

After clicking "Other Declarations", you can see the list of tax declarations on the interface, pull down the list, and fill in the disability deposit declaration and <>

Click "Fill in the declaration form" to enter the declaration and fill in the report"Number of employees"with"Total wages of employees", and the amount of the approved reduction to achieve zero declaration, click "Save" to complete the zero declaration.

Precautions. Disability insurance cannot be declared zero, and can only be reduced or reduced.

It is glorious to pay taxes and should be declared truthfully.

The company has always been looking for the disability insurance fund declared by the same road, and the same road is more qualified, and it is still a sub-brand of 51 social security, which is very reliable.

(1) Reduction of payment in tranches

As of December 31, 2022, the disability insurance premium will be reduced by tranches. It mainly includes: If the employment ratio of disabled persons arranged by the employer is less than 1%, the disability insurance fund shall be paid according to 90% of the prescribed contributions; If the employment ratio of disabled persons arranged by the employer is between 1% and inclusive, the employer needs to pay 50% of the payable amount of the disability insurance premium.

(2) Exemption policy

As of December 31, 2022, enterprises with less than 30 employees will be exempted from disability insurance.

(3) Levy standards

The upper limit of the levy standard of enterprise disability insurance is twice the average social wage in the region in the previous year.

(4) Special circumstances

If an enterprise accepts disabled persons to work in the enterprise in the form of labor dispatch, the enterprise and the dispatching unit shall negotiate and sign a relevant agreement to determine that the number of disabled persons can only be counted in the enterprise of one side for the purpose of calculating the number of employees, and both parties cannot be double-counted.

From 2022 onwards, the number of persons with disabilities arranged by employers shall be calculated on a monthly basis, and shall not be included in the number of persons with disabilities arranged by the employer on a monthly basis after the average of the total number of persons with disabilities arranged for the whole year. This is a major change in the disability insurance policy this year. This policy will be implemented from 2023 when the 2022 disability benefit is reviewed, namely:

In 2022, employers need to arrange employment for disabled persons on a monthly basis in order to reduce or exempt the disability insurance for that month.

Although the amount of disability insurance is less than the tax burden, it is easy to cause enterprises to ignore it, but if the disability insurance is not paid all year round, the tax bureau can find out how much disability insurance should be paid each year according to the company's salary payment records after verification, so the disability insurance that has not been paid in previous years needs to be made up, and the late payment fee needs to be paid, and the tax risk will also arise. If you employ a disabled person, you can also achieve the corresponding reduction and exemption of disability insurance, but it also needs to be the actual employment of the disabled person and the actual employment, and it cannot be false, otherwise the reduction and exemption will not be declared.

Ziqiang Group provides full-process services to reduce the burden on enterprises, improve efficiency, reduce and reduce the disability insurance expenses of enterprises in a reasonable and compliant manner, and optimize the operating costs of enterprises.

The disability insurance fund is the employment security fund for the disabled, which is 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 provisions to protect the rights and interests of the disabled.

The disability insurance is collected by the tax bureau every year, and the tax authority determines the number of disabled persons arranged by the employer according to the data provided by the department of the Disabled Persons' Federation, and the collection system automatically reads the data. If the enterprise does not conduct an annual review of the declaration, the system will calculate the calculation based on the fact that the disabled person has not been employed.

The scope of the collection of disability insurance is different from place to place, taking Guangdong as an example

Organs, groups, enterprises, public institutions, private non-enterprise units (including **, overseas units stationed in Guangdong) and other employers within the administrative area of this province shall not be less than the total number of employees of the unit if the proportion of persons with disabilities is employed, and if it does not reach the prescribed proportion, it shall pay a security fund.

Calculation criteria for disability benefits.

Annual payment of security fund = (the number of employees in the employer in the previous year The number of disabled persons actually employed by the employer in the previous year) The average annual salary of the employees in the employer in the previous year. If the employer arranges employment for disabled persons who do not reach the prescribed proportion, the calculation result of the formula shall prevail, and the number may be rounded to two decimal places.

For example, a company in Huizhou had an average annual salary of 80,000 yuan and a total of 100 employees in the previous year, with no disabled people. Then: the guarantee amount payable = (1 million * 10,000 = 120,000 yuan.)

You don't have to pay it, and you can avoid it through policy reduction.

If the employer fails to pay the disability insurance fund in accordance with the regulations, the financial department shall give a warning and order the employer to pay the disability insurance fund within a time limit; If the payment is still not made within the time limit, in addition to making up the outstanding amount, a late fee of 5% per day shall be imposed from the date of non-payment. Where the employment of disabled persons does not reach the prescribed proportion, the employer shall levy the full amount of the security fund according to the number of persons with disabilities; If the difference is less than one person, it shall be calculated and paid according to the proportion of the difference.

The process of paying disability insurance is as follows:

1. Employers can go to the service hall of the competent tax office or the employment service agency for the disabled to obtain the blank "General Payment Form" for the disability insurance, fill in the disability insurance payment form according to the amount approved by the employment service agency for the disabled, and pay the payment at the bank with the payment form; You can also directly receive the "General Payment Certificate" of disability insurance printed by the local taxation authority or the employment service agency for the disabled, and pay the payment at the bank with the payment certificate;

2. For taxpayers who declare online, make full use of the network advantages of the local taxation bureau's online declaration, in addition to reminding them that they should pay the disability insurance money online, they can also print out the "General Payment Certificate" of the disability insurance money by the paying unit on the Internet according to the approved amount of the employment service agency for the disabled, and then go to the bank to pay the payment with the payment book.

Legal basisArticle 5 of the Law of the People's Republic of China on the Protection of Persons with Disabilities.

People's organizations at the county level or above shall include the cause of persons with disabilities in their national economic and social development plans, strengthen leadership, comprehensive coordination, and include funds for persons with disabilities in their fiscal budgets, establishing a stable funding guarantee mechanism.

Formulate an outline for the development of the cause of the disabled in China, and local people at or above the county level shall formulate a development plan and annual plan for the cause of the disabled in their respective administrative regions on the basis of the outline for the development of the cause of the disabled in China, so that the cause of the disabled can develop in harmony with the economy and society.

People's institutions at the county level or above responsible for work on persons with disabilities are responsible for organizing, coordinating, guiding, and urging relevant departments to do a good job in the cause of persons with disabilities.

The people** at all levels and relevant departments shall keep close contact with persons with disabilities, listen to the opinions of persons with disabilities, and do a good job of work for persons with disabilities as soon as possible in accordance with their respective duties.

<>The application review of the disability insurance benefit and the information required by Zheng Zhi

a. Organs, organizations and institutions shall continue to use the original "Annual Examination Manual" and "Roster of Disabled Employees", and tax-related enterprises shall obtain the "Declaration Form for Employment of Disabled Persons by Employers in Hebei Province" from the local labor and employment service institutions for the disabled; The "Roster of Employees with Disabilities on the Job" is collected at the local labor and employment service institutions for the disabled.

b. The original accounting voucher of the previous year's salary.

Original; c. Pension insurance for in-service disabled employees of the unit in the previous year.

Original and photocopy of proof of payment.

d. The original and photocopy of the disability certificate or military disability certificate of the in-service disabled employee;

e. The original and photocopy of the labor contract signed between the disabled employee and the unit;

In addition: according to the different requirements of each tax bureau, it is necessary to provide the final income tax settlement of the previous year.

Disability insurance levy standard

Where the employment of disabled persons does not reach the prescribed proportion, the employer shall levy the full amount of the security fund according to the number of persons with disabilities; The difference is less than one person', calculated and paid in proportion to the difference. If the employer arranges one blind person, it will be counted as 2 people.

Guarantee fund payable = (total number of employees in the previous year and number of disabled employees in Shanghai) The average annual wage of employees in the region in the previous year.

The total number of employees shall be determined according to the average annual number of employees of the employer, and may also be determined with reference to the number provided by relevant functional departments such as personnel, labor, and statistics.

To arrange employment for disabled persons, they must be regular employees of the unit or have signed a labor contract with the employer for more than one year (including one year) in accordance with the law.

According to the regulations of the state and the Fengjia, the unit shall pay social insurance premiums for it.

and holds the Certificate of Disabled Persons of the People's Republic of China.

of employees. Disabled servicemen and work-related disabled personnel who have been arranged can only be included in the placement ratio if they meet the disability standards stipulated in the first class and have the "Certificate of the People's Republic of China for Disabled Persons".

The levy standard of the social security fund for the disabled in Beijing is as follows: The security fund payable = (the total number of employees of the employer in the previous year 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.

Suppose your company is in Beijing, the average annual salary of employees in your company in the previous year is 80,000 yuan, and the total number of employees in the unit in the previous year is 200, and there are no disabled people.

Guarantee payable = 200 * 80,000 * yuan.

What enterprises can waive disability insurance benefits?

1. For small and micro enterprises within 3 years from the date of industrial and commercial registration.

Where the number of disabled persons employed does not reach the total number of employees, and the total number of employees is less than 20 (including 20), the security fund may be exempted.

2. In case of force majeure.

Natural disasters or other emergencies.

Employers who have suffered significant direct economic losses can enjoy preferential treatment such as reduction or exemption.

Employees who do not have a disability in the company must also apply for disability insurance. If the proportion of disabled persons employed does not reach the prescribed proportion, they need to pay disability insurance, and if the proportion of disabled persons employed reaches the prescribed proportion, they do not need to pay disability insurance, and the amount of disability insurance payable (the total number of employees in the previous year and the actual number of disabled persons arranged by the unit in the previous year) The average annual salary of the employees of the unit in the previous year.

Article 11 of the Interim Measures for Social Assistance: Applications for minimum livelihood security shall be handled in accordance with the following procedures: (1) Family members living together shall submit a written application to the township people** and sub-district office where their household registration is located; Where family members have difficulty in applying, they may entrust the villagers' committee or residents' committee to submit the application on their behalf. (2) Township people's ** and sub-district offices shall, through household surveys, neighborhood visits, letter requests, public comments, information verification, etc., investigate and verify the applicant's family income and property status, put forward preliminary opinions, and report to the county-level people's ** civil affairs department for examination and approval after the applicant's village or community is publicized.

3) The county-level people's ** civil affairs department shall approve the application that meets the requirements after review, and publish it in the applicant's village or community; Applications that do not meet the requirements will not be approved, and the reasons shall be explained to the applicant in writing.

Legal analysis: The employment security fund for the disabled is referred to as the disability insurance fund, which is a fund paid by the organs, groups, enterprises, institutions and private non-enterprise units that have not arranged the employment of the disabled in accordance with the provisions in order to protect the rights and interests of the disabled. The local taxation bureau where the employer is located shall be responsible for the collection, and where there is no separate local taxation bureau, the State Taxation Bureau shall be responsible for the collection.

Legal basis: "Law of the People's Republic of China on the Protection of Persons with Disabilities" Article 42 In areas where employment arrangements for persons with disabilities are implemented in accordance with the proportion, all units, organs, groups, industrial units and urban and rural collective economic organizations that do not meet the proportion prescribed by the people of the province, municipality, autonomous region or municipality directly under the Central Government shall calculate and pay special funds for the employment of persons with disabilities according to the number of people with annual differences and the average annual salary of local employees in the previous year in accordance with the provisions of relevant laws. Individuals are not required to pay disability insurance, which is a special fund set up by the state for enterprises to solve the employment problem of disabled people.

For enterprises that have not actually arranged employment for disabled persons, they must pay the employment security fund for disabled persons, which shall be arranged and used by the Disabled Persons' Federation to ensure the employment of disabled persons.

The employment security fund for the disabled is generally collected by the local taxation bureau. According to the requirements of the National Law on the Protection of Persons with Disabilities, each enterprise needs to arrange a certain proportion of disabled persons (in some places, the total number of employees does not reach the proportion, and the disability security fund needs to be paid. Generally, the number of people who have not reached the prescribed resettlement ratio * 100% of the total annual average salary of employees in the region in the previous year (the specific regulations vary from place to place).

Suggestion: The owner of the building can consult the local collection authority for specific collection standards.