For small and micro businesses, the annual disability security fund is a big expense. According to the Ministry of Finance State Administration of Taxation Issued by China Disabled Persons' FederationNotice of(Finance and taxation2015:72Article 8 stipulates: "The security fund shall be calculated and paid on the basis of the sum of the number of persons with disabilities who have not reached the prescribed proportion of employment arranged by the employing unit and the average annual salary of the employees of the unit. The calculation formula is as follows:

Annual contribution of security fund=(Number of employees and staff of employing units in the previous year×The proportion of disabled persons employed as stipulated by the people's governments of the provinces, autonomous regions and municipalities directly under the Central Government-Number of disabled persons actually employed by employers last year)×The average annual salary of the employee in service of the employer last year.

For example, a small and micro enterprise has staff20Last year, the unit arranged disabled persons0, the proportion of disabled people employed1.2%Last year, the average salary of staff was5W

That this year the enterprise needs to pay the disability security fund=(20*1.5%-0)*5W=1.5W

2022The state also has preferential policies, according to2019The price regulation of development and reform promulgated in 2000[2019]2015Number file, to the total number of employees30Enterprises with less than one person (including one) are temporarily exempted from collecting disability insurance funds. Therefore, the enterprise does not need to pay the disability security fund this year.

But the preferential policy is valid2020years1month1day-2022years12month31Day. As a result, starting next year, the government will have to pay disability benefits as usual.

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