Q：
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Who are the taxpayers of the employment security funds for the disabled (ESFD)?
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A：
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ESFD, which are funds to protect the rights and interest of the disabled, are paid by agencies, organizations, enterprises, institutions, and private non-enterprises units (hereafter referred to as employers) that fail to arrange employment for the disabled.
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Q：
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What are the regulations on the numbers of employees when calculating the ESFD?
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A：
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Employees refer to those who have signed a labour contract (service contract) with employers for more than one year (including one year) in accordance with the law. Seasonal employment should be converted into the average annual number of workers. For labour dispatched, it should be included in the number of employees in the organizations accepted.
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Q：
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What is the upper limit of the collection standard for the ESFD?
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A：
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The upper limit of the collection standard for the ESFD has been reduced from three times of the local average wage to two times from 1st April 2018.
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Q：
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How to deal with the overdue payment of ESFD?
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A：
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From 1st October 2015, if employers fail to pay the ESFD in accordance with regulations, the fund collection agencies will submit it to the financial department according to the provisions of Regulations on Employment of People with Disabled. After receiving the submission, the financial department will issue a warning to the employers and order the payment within a certain period. If the payment is not made after the due date, employers will be charged an overdue fine with 5‰ imposed daily from the day of the default in addition to the outstanding payment. The overdue fine will be paid to the state treasury in accordance with the level of the security fund budget.
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Q：
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What are the preferential policies on ESFD?
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A：
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From 1st January 2020 to 31st December 2022, a policy of reducing the payment of ESFD has been implemented. If employers have arranged more than 1% (1% inclusive) of the disabled be employed but does not reach the proportion prescribed by the local government of all levels, they should pay 50% ESFD of the prescribed fees. If employers have arranged less than 1% of the disabled be employed, they should pay 90% ESFD of the prescribed fees. From 1st January 2020 to 31st December 2022, employers are temporary exempted from paying ESFD with no more than 30 employees.
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FAQ
