The Municipal Bureau of Finance, Local Tax Bureau and Disabled Persons’ Federation jointly issued the notification on partial adjustment of the city’s employment security fund for the disabled (hereinafter referred to as security fund), including collection range of the disabled, collection standards and the declaration procedures. For those employers who have received the disabled should complete the auditing work of annual quota scheme employment of the disabled in 2015 before September 30th and complete the collection work from October 1st to November 30th.
The person in charge of the Local Tax Bureau’s collection department said, the Local Tax Bureau has transformed its function from the temporary collecting department into the collection department, which means the collection of security fund has been incorporated into tax management and it will be more of legislation and standardization. Since 2008, the Local Tax Bureau has been the deputy department responsible for collecting security fund, with a total of 1.557 billion yuan, which has played a significant role in promoting the employment of the disabled, broadening their employment channels and safeguarding their rights. Up to now, there are over 300,000 disabled people in our City. Over the years, by increasing security fund, the Local Tax Bureau has promoted over 10,000 disabled people to be settled to work in different areas.
It is understood that there are 5 major aspects on the differences between the new and old policies.
Firstly, the declaration procedure is different. Compared with the old policy, the new one stipulates that the employers who have received the disabled should go to the Disabled Persons Federation to be verified first and then to the Local Tax Bureau to pay fees; while those employers who haven’t received the disabled can do independent declaration without being verified. However, the old one stipulated that all the employers within the collecting range should go to the Disabled Persons Federation to be verified first and then to the Local Tax Bureau to pay fees. The new policy has simplified the formality of those employers that haven’t received the disabled and improved the efficiency.
Secondly, the range of the disabled has been enlarged. Apart from those with The Disabled Certificate of People’s Republic of China, the people who have The Disabled Military Credential of People’s Republic of China (from grade 1 to three) have also been included.
Thirdly, the scope of the disabled identification has been enlarged. The old policy stipulated that for per blind person or severely disabled person received by the employer, two people are counted; while the new policy stipulates that for per person with The Disabled Certificate of People’s Republic of China (from grade 1 to 2) or The Disabled Military Credential of People’s Republic of China (from grade 1 to three) received by the employer, two disabled people are counted.
Fourthly, the adjustment of collection standard is different. According to the old policy, annual payment of security fund = (Total number of employees in the employing units×1.7% - the number of disabled employees) ×annual average wage of workers in the region. However, according to the new policy, annual payment of security fund = (Total number of employees in the employing units last year×1.7% - the number of disabled employees in the employing units last year ) ×annual average wage of workers in the employing units. Namely, the payment standard has been adjusted in calculating basis from the annual average wage of workers in the region to annual average wage of workers in the employing units.
Fifthly, the scope of the collection is different. The duty entity on collecting security fund of partial public institutions with financial aid has been shifted from Ministry of Finance to the Local Tax Bureau; the central government organs and institutions’ security fund should be collected by the Local Tax Bureau instead of c Disabled Persons Federation ; the other collecting offices of employing units that have been included in the collection scope remain the same.