You may be confused by the volume of Employment Guarantee for the Disabled when looking up the tax items in Guangdong Electronic Taxation Bureau online system lately. Here are the answers of relevant matters concerning about Employment Guarantee for the Disabled.
最近，相信有许多广州企业的税费认定忽然冒出“残疾人就业保障金”这一栏，各位老板应该对此充满疑问。以下，为大家带来关于“残疾人就业保障金”相关事项的解答。
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What's this new kind of tax?
什么是残保金?
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.
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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。
Declare annual audit first and then
pay security payment
先申报年审再缴纳残保金
Date for annual audit declaration
年审申报时间
from 1st March to 30th June of each year (for the year of 2018, it’s from 1st May to 31st August).
每年3月1日至6月30日（2018年申报年审时间为2018年5 月1 日至8 月31 日）。
Employer units with disabled people working should declare annual audit.
已安排残疾人就业的用人单位，需要进行申报年审。
Employer units without disabled people working don’t have to declare annual audit.
未安排残疾人就业的用人单位，无需进行申报年审。
Employer units haven’t declared annual audit within the schedule time are considered employer units without disabled people working.
未在规定时限申报年审的用人单位，均视为未安排残疾人就业。
Date for declaring & paying security payment 保障金申报缴费时间
From 1st August to 30th November of each year.
每年8 月1 日至11 月30日。
New registered employer units during current year should declare and pay the security payment(Canbaojin) within the period of declaration of next year.
当年新登记注册的用人单位应当于次年的申报缴费期内申报缴纳保障金。
How to calculate the payment?
Annual payment = (the annual average number of in-service employee of unit of last year X 1.5% - the actual number of disabled people of unit of last year) * the annual average salary of in-service employee of unit of last year.
保障金年缴纳额=（上年用人单位年平均在职职工人数×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
For Example（举例）
If the total number of in-service employees of your company in last year is 350, the annual average number of in-service employee of unit in last year is 350/12=29;
假设您所在地单位上年度在职职工各月在职职工总数为350人，上年用人单位年平均在职职工人数为350/12=29；
If the total amount of salary of employee in last year is 800,000 yuan, the annual average salary of in-service employee of unit of last year is 800,000/29=27,586.21 and there is no disabled people working in the company. So the annual payment of security payment (Canbaojin) should be 29*1.5%*275,86.21=12,000 yuan.
上年度职工工资总额800,000元，则职工年平均工资为800,000/29=27,586.21元，无安排残疾人。应缴纳的保障金为29*1.5%*27586.21=12,000元。
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Tax exemption if the enterprises meet the standards as follow 符合以下条件即可免税
The employee proportion of the disabled of employer units is less than 15% but...
即使用人单位安排残疾人比例低于1.5%但……
From 23rd December, 2014, employer units is under 3 years since the date of business registration.
2014年12月23日起，自工商注册登记之日起未满3年;
The total number of in-service employee is less than or equal to 30.
在职职工总数小于或者等于30人;
Employer units belong to small business.
属于小微企业。
Punishment
惩罚措施
Default of payment will cause 5‰ overdue fine from the day of default apart from making the supplementary payment.
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。
Government hot line
政府热线
Government hot line 020-87585235 is free for you if you want more information and deductions and exemptions about Guangzhou Employment Guarantee for the Disabled.
想要了解更多关于广州残疾人就业保障金相关政策及残保金减免方案，可联系政府热线020-87585235
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Source: Chinadaily
HACOS,Business Services Solutions Master