上周，国务院会议发布的多份声明，一系列税费优惠政策将得到完善和延期，其中提到了残保金减免征政策将延续至2027年底。
Last week, the government announced that reduction and exemption on Empl oyment Guarantee for the Disabled will continue until the end of 2027!
1️⃣ 在职职工人数在30人（含）以下的企业，暂免征残疾人就业保障金。
Enterprises with less than 30 employees (included) are temporarily exempt from the Employment Guarantee for the Disabled.
2️⃣ 用人单位安排残疾人就业比例达到1%（含）以上，但未达到所在地省、自治区、直辖市人民政府规定比例的，按规定应缴费额的50%缴纳残疾人就业保障金；用人单位安排残疾人就业比例在1%以下的，按规定应缴费额的90%缴纳残疾人就业保障金。
If an unit has hired disabled persons in proportion of no less than 1 % of its total staff but still lower than the prescribed ratio of the province (autonomous region, city), it shall be levied at 50% of the payable amount. If the proportion is less than 1%, it shall be levied at 90% of the payable amount.
另外，也不再把受惠企业限制为成立三年内的企业。
In addition, beneficiary enterprises are no longer limited to those established within three years.
What is the “Employment Guarantee for the Disabled”?
残疾人就业保障金简称残保金，是为了保障残疾人权益，机关、团体、企业、事业单位和民办非企业单位安排残疾人就业的比例不得低于本单位在职职工总数的1.5%，达不到规定比例的应当向当地税务机关缴纳保障金。
Employment Guarantee for the Disabled, also known as Canbaojin(transliteration from its Chinese abbreviation), is a security payment that institutions, groups, enterprises, public institutions or people-run non-enterprise units pay the local tax bureaus if they fail to meet the requirement that the employment proportion of the disabled should not be less than 1.5% of the total number of employees of the unit, serving as the purpose to secure the right and interest of the disabled.
企业需在每年6月底前向残疾人就业服务机构申报上年本单位安排的残疾人就业人数，并由残疾人就业服务机构进行认定。认定通过后，企业应在每年7月至12月向主管税务机关申报缴纳保障金。
An enterprise needs to report its number of disabled employees in the previous year to the employment service agency before the end of June of each year, and get recognization. After recognization, the enterprise shall declare and pay the security fund to the competent tax authority from July to December of each year.
How to calculate the payment?
The formula of the amount of disability employment security fee paid by the enterprise is:
保障金年缴纳额=（上年用人单位在职职工人数×1.5% - 上年用人单位实际安排的残疾人就业人数）×上年用人单位在职职工年平均工资
Annual fees= (1.5%×number of employees in the previous year - number of disabled persons practically employed in the previous year) × annual average salary of the organization or the enterprise in the previous year
举个例子：比如广州的一公司，上年度职工年平均工资10万元，上年度职工总数100人，没有残疾人。那么应缴纳的保障金等于（100*1.5%-0）*10万，也就是15万元。
For example, a company in Guangzhou, the average annual salary of employees in the previous year was 100,000 yuan, and the total number of employees in the previous year was 100, with no disabled person, then the security fund to be paid should be (100*1.5%-0) *100,000=150,000 yuan.
逾期仍不缴纳的，除补缴欠缴数额外，还应当自欠缴之日起，按日加收5‰的滞纳金。
Default of payment will cause 5‰ overdue fine from the day of default apart from making the supplementary payment.
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