Q：
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How is the salaries and wages of the disabled person employed by the enterprise (disabled employees) being deducted when calculating the taxable income?
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A：
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Where an enterprise employs a disabled person, the wages actually paid to the disabled employees and an additional 100% of those wages are allowed to be deducted from the profit when calculating the taxable income.
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Q：
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When will the additional deduction of the salary of the disabled employees employed by the enterprise be declared?
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A：
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The enterprise shall deduct the salary actually paid to disabled employees from the profit when calculating the quarterly enterprise income tax (EIT) and shall deduct the additional 100% of salary paid to disabled employees when making the annual EIT declaration.
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Q：
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What criteria should enterprises meet for additional deduction of salary disabled employees?
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A：
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The following conditions should be met at the same time:
(1)
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The enterprises shall sign labour contract with the disabled persons for one year above in accordance with the law, and each disabled employee works for the enterprise.
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(2)
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The enterprise has paid the social insurance in full for each disabled employee monthly in accordance with the provisions, including pension insurance, medical insurance, maternity insurance, unemployment insurance and employment injury insurance.
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(3)
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The enterprise has paid the salary net less than the minimum wage standard approved by the provincial people's government in the district where the enterprise is located to each disabled employee on a regular basis by bank or other financial ways.
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(4)
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Have the basic facilities for placing disabled employees on the job.
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Q：
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What documents should enterprise have for the retention reference for additional deduction of salary for disabled employees?
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A：
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The main documents retained for reference are:
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(1)
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Proof of the enterprise has paid the social insurance in full for each disabled employee monthly in accordance with the provisions, including pension insurance, medical insurance, maternity insurance, unemployment insurance and employment injury insurance.
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(2)
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Proof of payment of wages and remuneration by non-cash.
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(3)
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The list of disabled employees and their Disabled Persons' Certificate or Disabled Military Certificate, and
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(4)
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The labour contract or service agreement with disabled employees.
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Q：
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What types of social insurance should enterprises pay for the disabled employees?
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A：
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Basic pension insurance and basic medical insurance refer to "basic pension insurance for workers" and "basic medical insurance for workers", excluding "social pension insurance for urban residents", "new rural social pension insurance", "basic medical insurance for urban residents" and "new rural cooperative medical care".
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FAQ
