Recently, Qingdao issued a notice that taxpayers need to start declaring the 2023 disability security fund.
Of course, the declaration of disability insurance is different in each place, there are quarterly declarations, there are annual declarations, and the declaration time of disability insurance is different in various places, you can consult the 12366 tax payment service hotline or the competent tax authorities, do not miss the declaration period.
For example, Yunnan:
The latest preferential policy for disability insurance is Announcement No. 8 of 2023 of the Ministry of Finance, enterprises with less than 30 employees (inclusive) will continue to be exempted from the employment security fund for the disabled, and more than 30 people will implement the policy of reducing the payment by grade. (Some local places also have special policies to set up differential collection ratios for disability insurance, which are subject to the local area)
The details are as follows:
Although the full name of the disability insurance fund is the employment security fund for the disabled, although it is a tax collection, it is not a tax, but a government fund.
Government funds refer to funds with special purposes levied from citizens, legal persons and other organizations by the people's governments at all levels and their subordinate departments in accordance with the laws, state administrative regulations and relevant documents of the CPC Central Committee and the State Council in order to support the development of a certain undertaking and in accordance with the procedures prescribed by the state. This includes a variety of funds, funds, surcharges and special expenses. Such as: railway, port construction fund, urban infrastructure supporting fees, education surcharge, local education surcharge, water conservancy construction fund, employment security fund for the disabled, etc.
This can be seen from the list of national government funds.
In 2024, you can enjoy preferential policies for the disability insurance fund of the period 2023.
The total salary of the second brother tax company in 2023 is 2 million, and the number of employees is 20, and after filling in the declaration form, the system will automatically reduce the disability insurance payment.
If the number of eligible people is less than 30, it will be exempted.
So what if a company with more than 30 people? More than 30 people can reduce the payment in different tranches. How to reduce the payment in different tranches? This mainly depends on the proportion of people with disabilities.
For example, the total salary of the second brother tax company in 2023 is 2 million, the number of employees is 31, and the proportion of employment arrangements for the disabled required by Sichuan Province is 1.6% (note, this proportion varies from place to place, there are 1.5%), and the actual company arranges 0 disabled people, and the placement ratio is less than 1% (the actual placement ratio is 0%), then we will only pay 90% of the payable fee, which is equivalent to a 10% reduction of fees.
As shown in the image:
Another example: the total salary of the second brother tax company in 2023 is 7.1 million, the number of employees is 80, and the proportion of employment arrangements for the disabled required by Sichuan Province is 1.6% (this proportion varies from place to place), and the actual company arranges 1 disabled person, and the placement ratio is less than 1.6%, but more than 1% (the actual is 1/80 = 1.25%), then in fact, we will only pay 50% of the amount of dues, which is equivalent to a 50% reduction of fees.
If the company has less than 30 employees, the reduced free amount will be 100%.
In column 8 of the declaration form, "Deduction of allowance for the current period", 3 formulas for calculating the deduction of exemption amount are added. In fact, it is the setting of this reduction ratio, 10%, 50%, 100%.
In fact, every year, everyone has some questions about the caliber when calculating and declaring disability insurance, focusing on the number of employees, total wages, etc.
1
How did the "number of employees in the employer last year" come about?
【CS [2015] No. 72】 Notice of the Ministry of Finance, the State Administration of Taxation and the China Disabled Persons' Federation on Printing and Distributing the Administrative Measures for the Collection and Use of Employment Security Funds for Persons with Disabilities stipulates that the number of employees in an employer refers to the employees of the employer or the personnel who have signed a labor contract (service agreement) with the employer for more than one year (including one year) in accordance with the law.
The number of employees in the employer in the previous year is calculated based on the average annual number of employees in the employer in the previous year, i.e., the number of employees in the employer in the previous year = the total number of employees in each month of the previous year/12 months.
2
Are external workers in-service employees?
If the employee is employed in the form of labor dispatch or labor affairs agency, it shall be included in the number of employees of the dispatching unit or agency. Note: In group units (with branches), the employment of disabled persons is generally included in the employer that pays wages and social insurance, and when the employer that pays wages and social insurance is not the same, it will be included in the employer that pays wages, and relevant written explanations must be provided.
Where an employer accepts a disabled person for employment in the unit in accordance with law by means of labor dispatch, the dispatching unit and the employing unit are to count the disabled person in the actual number of disabled persons and the number of employees in one of the parties after reaching a consensus through signing an agreement, and must not be double-counted.
When accepting the annual review of the employer, it is required to provide the agreement with the official seals of both parties and the list of dispatched disabled employees, as well as the certificate of participation of the disabled employee in the place where the employer is accepting and the detailed list of salary payment (the actual salary shall not be lower than the minimum wage standard of the place where the employer is accepted). If there is any employment of disabled persons in the previous year, please go to the local Disabled Persons' Federation to declare and confirm before applying.
3
When will the first annual review and first declaration of a newly established enterprise begin?
The Municipal Disabled Persons' Federation replied: The city's employment security fund for the disabled is levied on an annual basis, and the employment security fund for the disabled in the previous year is levied in the current year, and the employer participates in the first annual examination and declaration and payment from the next year after its establishment.
4
How to fill in the "total salary of employees in the previous year" of the employer?
The tax bureau replied that the "total salary of the employees in the previous year" of the employer shall be calculated in accordance with the relevant documents of the National Bureau of Statistics.
Article 3 of the Provisions on the Composition of Total Wages (Decree No. 1 of the National Bureau of Statistics, January 1, 1990): "Total wages refer to the total amount of labor remuneration paid directly by each unit to all employees of the unit within a certain period of time. The calculation of gross wages shall be based on the total remuneration paid directly to the employee. ”
Article 4: "The total wage shall consist of the following six parts: (1) hourly wages; (2) piece-rate wages; (3) bonuses; (4) allowances and subsidies; (5) Overtime wages; (6) wages paid under special circumstances".
1
Disability declaration is very simple
How to declare and pay the employment security fund for the disabled at the new electronic tax bureau? Then look down
1. The operation process of declaring and paying disability insurance funds
Log in to the new electronic tax bureau and click on the [I want to do tax] - [tax declaration and payment] - [non-tax income declaration] - [employment security fund declaration for the disabled] function menu to enter the declaration page.
The declaration function of the employment security fund for the disabled is divided into supplementary declaration and form-filling declaration.
Second, the supplementary declaration mode
1. When entering the declaration interface, it is a supplementary declaration by default
2. Confirm whether the data prefill is correct.
Among them, the data of "the number of disabled persons actually arranged for employment in the previous year" comes from the "number of disabled persons placed in the payer" obtained by the tax authorities from the Disabled Persons' Federation (cannot be modified by themselves).
The pre-filled data of "total wages of employees in the previous year" and "number of employees in the previous year" are taken from the relevant data of the annual return of enterprise income tax in the previous year of the corresponding period, and can be modified by yourself, pay attention to the accuracy of the declaration.
3. After the supplement (adjustment) is completed, if the relevant reduction and exemption policies are met, the system will automatically bring out the nature of the reduction and exemption and the amount of reduction, and click [Submit Declaration] after confirming that it is correct, and the declaration will be successful.
4. After the declaration is successful, if the amount payable is generated, you can click "Pay Now" to enter the "Tax Payment" function, and select the corresponding payment method to complete the payment.
5. After the payment is completed, click "Go to Handle" after "Issue Tax Payment Certificate", and you can jump to the "Transfer Tax Payment Certificate" function to issue the tax payment certificate.
3. Form-filling declaration mode
1. If the payer needs to enter the declaration form filling interface, click [I want to fill in the form] to enter the form-filling declaration page.
2. We can fill in and modify the data such as the total salary of the employees in the previous year and the number of employees in the previous year, and click [Submit Declaration] after confirmation, and the declaration is successful. Subsequent payment and invoicing are consistent with the above.
2
How is the return calculated?
The Employment Security Fund for Disabled Persons is a special fund collected to protect the rights and interests of the disabled and promote their employment.
In other words, your unit (government agencies, organizations, enterprises and institutions, private non-enterprise units) should arrange for a certain number of disabled people to be employed in their own units according to the prescribed proportion. Note: Self-employed individuals do not have to pay disability insurance.
This employment does not mean that you can just send some money, the actual salary paid is not lower than the local minimum wage standard, and the social security is paid in full according to the regulations, otherwise it is not counted.
If you don't reach the required number, you'll have to pay some money out. This is the contribution of money, the contribution of force.
So how many disabled people should be employed? This is generally calculated according to the proportion of employees in the unit, and this ratio is generally different from province to province. It depends on the relevant regulations of your province. For example, in Sichuan Province, the proportion is 1.6%, and in some places it is 1.5%.
How do you count it?
Annual payment of security fund = (the number of employees of the employer in the previous year × the proportion of disabled persons employed as stipulated by the people's government of the province, autonomous region or municipality directly under the Central Government where the employer is located - the actual number of disabled persons employed by the employer in the previous year) × the average annual salary of the employees of the employer in the previous year.
For example, for example, the total salary of the second brother tax company in 2023 is 2 million. The average number of employees last year was 35. The company did not place the disabled, and the local resettlement ratio is 1.6%.
The enterprise should pay a deposit of 32,000 yuan for the disabled in that year.
The meaning here is that according to the regulations, you should arrange 35 * 1.6% = 0.56 disabled people to work in your unit, and now the second brother tax and tax company has not arranged it, then you will calculate the 0.56 people according to the average salary of your unit (if the average salary of the in-service employees of the employer does not exceed 2 times (inclusive) of the average salary of the local society, the employment security fund for the disabled shall be calculated and levied according to the average annual salary of the in-service employees of the employer; If it exceeds twice the average local social wage, the employment security fund for the disabled shall be calculated at twice the local average social wage.
If the resettlement ratio does not reach 1%, all can enjoy a 10% reduction, that is, a reduction of 3,200.
3
Labor dispatch companies are under a lot of pressure
According to the regulations, the monthly employees of the employer refer to the employees of the employer in the current month or the personnel who have signed a labor contract (service agreement) with the employer for more than one year (including one year) in accordance with the law. Seasonal employment shall be converted into the average number of employees per month.
We know that a company like labor dispatch has a profit point that collects management fees, and other wages, social security and other expenses related to labor workers are collected and paid on behalf of the employer.
If labor dispatch is strictly levied, the only way out is for the employer to bear the responsibility.
4
Is there room for planning?
In fact, the main purpose of the disability security fund is not to collect money, but to promote enterprises to arrange according to the employment of disabled persons according to the number of incumbents * 1.6%, for example, if there is a disabled person employed in the company, then in fact, there will be no disability insurance payment.
Of course, this arrangement does not mean that you can just find a disability certificate and hang it up for the examination. This salary cannot be lower than the local minimum wage standard, and the social security must be issued and paid according to the process, and then go to the employment service agency for the disabled with the relevant materials to declare, and only after passing the review can it be counted. If there is any employment of disabled persons in the previous year, please go to the local Disabled Persons' Federation to declare and confirm before applying.
Therefore, if you have placed disabled people in employment, you must pay attention to when to apply for the list of disabled people (if it is not reviewed within the time limit, it will be regarded as placement).
Of course, according to the minimum wage standard plus social security and other labor costs, it can be calculated, if the unit has a large number of personnel and the average salary is high, it can be planned to recruit people with disabilities to engage in auxiliary work, such as sanitation and cleaning, online customer service, etc.
5
How do I make a payment?
After the actual payment, the tax receipt can be included in the management fee, and the exemption does not need to be handled separately.
Borrow: Administrative Expenses - Disability Benefit
Credit: Bank deposits
"Disclaimer: The pictures and data come from the Internet, and the reprint is only for communication and learning, if there is any copyright problem, please contact the author to delete"