Question Answers for Policies Regarding to Levying Hainan Provincial Disabled Employment Security Funds
（上接A08版）
(V) In the event that the proportion of disabled persons whom the employer actually provides jobs for is lower than the employer’s quota for disabled persons, then proportional levies shall be in effect. During the period from January 1, 2020, to December 31, 2022, if the number of disabled persons whom an employer provides jobs for is equal to or greater than 1% but does not reach the 1.5% quota, half of the amount of money due to be levied for the Security Fund during a given taxation period shall be exempted; if the proportion of disabled persons whom an employer provides jobs for is less than 1% (including zero), the amount of money due to be levied for the Security Fund during a given taxation period shall be reduced by 10%..
（六）用人单位遇不可抗力自然灾害或其他突发事件遭受重大直接经济损失的，可以向所在地残疾人联合会提出申请减免或者缓缴保障金。申请减免保障金的最高限额不得超过1年的保障金应缴额，申请缓缴保障金的最长期限不得超过6个月。
(VI) In the event that an employer suffers significant direct economic losses due to force majeure, natural disasters or other emergencies, the employer shall apply to the local Disabled Persons’ Federation for a reduction, exemption, or deferment in their Security Fund payment. The maximum limit of reduced or exempted Security Fund applied for shall be no more than one year of the amount of money payable to the Security Fund and the maximum duration to apply for deferred Security Fund payment shall be no more than six months.
十八、用人单位超比例安排残疾人就业如何申请奖励？
XIX. When an employer arranges employment for more disabled persons than their quota, how does the employer apply for a reward?
（一）奖励对象
(I) Reward Target
本省行政区域内超比例安排残疾人就业的机关、团体、企业事业单位、民办非企业单位(以下简称用人单位，福利企业除外）。
With the exception of welfare enterprises, government organs, organizations, enterprises, institutions, and private non-enterprise units (hereinafter referred to jointly as “Employers”), all Employers in Hainan who arrange employment for the disabled in excess of their quota are eligible for a reward.
（二）奖励条件
(II) Reward conditions
用人单位须同时具备以下四项条件：
The Employers must meet all of the four following conditions at the same time:
1.按规定完成按比例安排残疾人就业工作并通过审核，超比例安排1人以上残疾人就业的用人单位；
1. They have arranged employment for the disabled according to regulation, have passed examination and approval of their employment of the disabled; and have exceeded their quota for disabled employees by at least one person;
2.残疾职工应在法定就业年龄段内，持有第二代《中华人民共和国残疾人证》或《中华人民共和国残疾军人证》（1-8级）；
2. Their disabled employees are of working age and possess either a Second Generation PRC Disability Certificate or a PRC Disabled Soldiers’ Certificate (Grades 1-8 inclusive);
3.与残疾职工签订1年以上(含1年)劳动合同，并按规定缴纳社会保险，月工资待遇不低于上年度当地月最低工资标准；
3. They have signed a labor contract for one or more years with their disabled employees, pay social insurance according to regulations, and pay a monthly salary which is not lower than the previous year’s local monthly minimum wage standard;
4.残疾职工有具体的工作岗位且实际在岗。
4. Their disabled employees have specific jobs and job titles and are actually on the job.
（三）奖励标准
(III) Reward standard
每超额安排1名残疾人就业，每年给予用人单位上年度当地月最低工资标准5倍的奖励，累计奖励不超过3年。
For every disabled person whom an Employer employs in excess of their quota, the Employer will be given an annual reward equal to 5 times the previous year’s local minimum monthly wage standard. The Employer shall only be eligible for this reward for a period of 3 years.
奖励人数的计算方法：奖励人数=核定用人单位实际安排残疾人就业人数—单位应安排残疾人就业人数（单位在职职工总数×1.5%）。
Calculation method: Where “Q” is an Employer’s quota for disabled persons (as seen above, where “E” is the number of inservice employees whom an Employer has, Q = E×1.5%) and “A” is the actual number of disabled persons whom that Employer employs, then “R” (the number of persons for whom the Employer may apply to get a reward for employing) is equal to Q-A.
奖励资金核定公式：奖励金额＝奖励人数×当地月最低工资标准×5。其中，核定奖励人数只计整数部分。
R must be a whole number and, where “L” is the local monthly minimum wage standard, the formula for determining the total award is: R×L×5.
（四）奖励申请
(IV) Reward Application
符合条件的用人单位于每年6-7月（即年审当年）向所在地残疾部门提出申请，提交下列材料：
Qualified Employers shall apply to their local disability department on an annual basis in June and July of the year being declared and shall submit the following materials:
1.《海南省用人单位超比例安排残疾人就业奖励申请表》；
1. Employers in Hainan Province with Above-Quota Number of Disabled Employees Reward Application Form;
2.《海南省按比例安排残疾人就业情况表》和《海南省残疾职工情况登记表》；
2. Hainan Provincial Disabled Employment Quota Situation Form and Hainan Province Disabled Employees Registration Form;
3.残疾职工《中华人民共和国残疾人证》或《中华人民共和国残疾军人证》（1-8级）、《劳动合同》原件及复印件、残疾职工工资发放凭证和社会保险缴费凭证。
3. Originals and copies of the disabled employee's disability certificate (either a PRC Disability Certificate or a PRC Disabled Soldiers’ Certificate), the employee’s Labor Contract, proof of payment of wages, and proof of payment of social insurance.
十九、2020年残疾人就业保障金征缴有哪些新规定？
XX. Beginning from 2020, what are the new regulations on levying monies for the Security Fund?
（一）实行分档征收
(I) Proportional Levying
《财政部关于调整残疾人就业保障金征收政策的公告》（财政部公告2019年第98号）规定，将残疾人就业保障金由单一标准征收调整为分档征收，自2020年1月1日至2022年12月31日，用人单位安排残疾人就业比例达到1%（含）以上但低于1.5%的，按规定应缴费额的50%缴纳残疾人就业保障金；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。
According to MoF [2019] No. 98 (Ministry of Finance of the People's Republic of China on Adjusting the Disabled Employment Security Fund Levying Policies), the Disabled Employment Security Fund will be levied proportionally instead of according to a single standard. During the period from January 1, 2020, to December 31, 2022, if the number of disabled persons whom an employer provides jobs for is equal to or greater than 1% but does not reach the 1.5% quota, half of the amount of money due to be levied for the Security Fund during a given taxation period shall be exempted; if the proportion of disabled persons whom an employer provides jobs for is less than 1%, the amount of money due to be levied for the Security Fund during a given taxation period shall be reduced by 10%.
（二）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
(II) Enterprises with less than 30 inservice employees are temporarily exempted from paying any monies to the Security Fund
《财政部关于调整残疾人就业保障金征收政策的公告》（财政部公告2019年第98号）规定，自2020年1月1日起至2022年12月31日，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。
According to MoF [2019] No. 98 (Ministry of Finance of the People's Republic of China Notice on Adjusting the Disabled Employment Security Fund Levying Policies), beginning from January 1, 2020 and continuing to December 31, 2022, all enterprises with 30 or fewer in-service employees will be temporarily exempted from paying any monies to the Security Fund.
《海南省财政厅 国家税务总局海南省税务局 海南省残疾人联合会关于调整残疾人就业保障金征收政策的通知》（琼财税〔2020〕155号）规定，符合在职职工人数在30人(含)以下的企业享受暂免征残疾人就业保障金优惠政策，不需要到所在地残疾人就业服务机构进行审核、认定，由缴费人自行在税务机关征管系统申报享受优惠政策，相关资料由缴费人留存备查，并对资料真实性和合法性承担责任。缴费人通过虚假申报享受优惠政策的，按有关规定处理。
According to QCS [2020] No. 155 (Notice of the Department of Finance of Hainan Province, Hainan Provincial Tax Service, State Taxation Administration and Hainan Disabled Persons' Federation on Adjusting the Disabled Employment Security Fund Levying Policies), all enterprises with 30 or fewer in-service employees will temporarily enjoy a preferential policy of being exempted from paying any monies to the Security Fund and shall not need to go to the local disabled employment service agency for verification and confirmation. The payer who is eligible to enjoy these preferential policies in tax collection and tax authority management shall apply on their own, shall keep the relevant materials for reference against future audit, and shall be legally responsible for the authenticity of all submitted materials. Any taxpayer who takes advantage of preferential policies via false declaration shall be dealt with in accordance with the relevant provisions.
（三）明确以劳务派遣方式安排残疾人就业人数
(III) Clarification on Labor Dispatch Arranged Disabled Employees
《财政部关于调整残疾人就业保障金征收政策的公告》（财政部公告2019年第98号），用人单位依法以劳务派遣方式接受残疾人在本单位就业的，由派遣单位和接受单位通过签订协议的方式协商一致后，将残疾人数计入其中一方的实际安排残疾人就业人数和在职职工人数，不得重复计算。
According to MoF [2019] No. 98 (Ministry of Finance of the People's Republic of China Notice on Adjusting the Disabled Employment Security Fund Levying Policies), if an Employer accepts a disabled employee for work by means of a legal labor dispatch agreement, the dispatching and receiving units shall mutually negotiate and shall sign a written agreement regarding which party enjoys the right to count the disabled employees towards their actual employment number. Neither disabled nor non-disabled employees may be double-counted.
（四）残疾人就业保障金征缴期限
(iv) Security Fund Collection Period
《海南省财政厅 国家税务总局海南省税务局 海南省残疾人联合会关于调整残疾人就业保障金征收政策的通知》（琼财税〔2020〕155号）规定，残疾人就业保障金按年度征收，申报缴纳期限为每年的1月1日至12月31日。已安排残疾人就业的用人单位应在每年1月1日至12月31日期间，到所在地残联部门申请对安排残疾人就业的人数进行审核，再向所在地税务部门申报缴费。
According to QCS [2020] No. 155 (Notice of the Department of Finance of Hainan Province, Hainan Provincial Tax Service, State Taxation Administration and Hainan Disabled Persons' Federation on Adjusting the Disabled Employment Security Fund Levying Policies), the Security Fund shall be collected annually, and the declaration and collection period for the Security Fund shall be from January 1 to December 31 of each year. Employers who have arranged for the employment of the disabled shall apply to their local Disabled Persons' Federation for examination and verification of the number of the disabled employees whom they have arranged to work for them from January 1 to December 31 of each year, and then shall make a declaration to their local tax department.
注意事项：残疾人就业人数信息审核和申报缴款均需要一定时间，请用人单位统筹安排时间，按规定在申报缴纳期限做好审核申请和缴费工作，避免产生滞纳金风险。
Important Note: it takes a certain period of time to review the employment information of the disabled and to declare payment. In order to avoid the risks of being fined for overdue payment, Employers are requested to make overall arrangements for the time, and to adequately finish the review application and payment within the declaration and collection period.
二十、其他
XXI. Other
（一）特殊情形的应缴费额计算（以2020年征收期为例）
(I) Calculation of payable amount under special circumstances (taking the collection period in 2020 as an example)
1.成立时间不满1年且未安排残疾人就业的
1. Employers established for less than one year who have not arranged any employment for disabled persons
注册成立时间不满1年的，按用人单位注册成立后的足月计算，不满1个月的不计算。
In the event that an enterprise has been registered for more than 1 month and less than 1 year, it shall be calculated according to the number of months which the Employer has been registered.
对于在征缴年度成立不满1年的用人单位，自注册成立次月开始计算时间，2019年12月成立的单位不需要申报审核2019年按比例安排残疾人就业情况。
For those Employers who have been established less than 1 year at the time of tax collection, the time will be calculated from the month following their registration. All Employers established in December 2019 do not need to apply for the examination of their 2019 disabled employment situation.
【例】某单位2019年7月1日注册成立，其在职职工总数为50人，在职职工年平均工资45,000元，未安排残疾人就业。其计算公式：2020年应缴纳保障金=45,000×（50×1.5%×5/12）。
If a work unit was registered and established on July 1, 2019 and has a total of 50 employees with an average annual wage of CNY 45,000 and the Employer has no disabled employees, therefore the amount they pay into the Security Fund would be calculated as follows:security funds payable in 2020 = 45,000 × (50 × 1.5% × 5 / 12).
2.安排残疾人就业不满1年
2. Employers who have arranged disabled employees for a period of less than 1 year
安排残疾人就业不满1年的，按安排残疾人就业的实际月份计算;不满1个月的，按1个月计算。
Those Employers who have had disabled employees for a period of less than 1 year shall calculate the employment by months starting from the actual month in which the employment of the disabled person was arranged; in the event that it is less than 1 month, it shall be calculated as 1 month.
【例】某单位2019年在职职工总数为50人，在职职工年平均工资45,000元，2019年7月安排1名残疾人就业。其计算公式：2020年应缴纳保障金=45,000×（50×1.5%-1×6/12）。
A certain work unit has a total of 50 employees with an average annual wage of CNY 45,000. Beginning from July 2019, one disabled person is employed. Therefore, the amount they pay into the Security Fund would be calculated as follows:security funds payable in 2020 = 45,000 × (50 × 1.5% - 1 × 6 / 12).
3.未安排残疾人就业的
3. No arrangements are made for disabled employees
【例】某单位2019年在职职工总数为50人，在职职工年平均工资45,000元，未安排残疾人。其计算公式：2020年应缴纳保障金=45,000×50×1.5%。
A certain work unit has a total of 50 employees with an average annual wage of CNY 45,000, and no disabled staff. Therefore, the amount they pay into the Security Fund would be calculated as follows:the security funds payable in 2020 = 45,000 × 50 × 1.5%.
（二）政策依据
(II) Policy Basis
1.财政部 国家税务总局 中国残疾人联合会关于印发《残疾人就业保障金征收使用管理办法》的通知（财税〔2015〕72号）
1. CS [2015] No. 72 Notice of the Ministry of Finance of the People's Republic of China, State Administration of Taxation and the China Disabled Persons' Federation on Printing and Distributing the Management Measures for the Collection and Use of Disabled Employment Security Fund
2.海南省残疾人联合会 海南省财政厅 海南省人力资源和社会保障厅关于印发《海南省用人单位超比例安排残疾人就业奖励暂行办法》的通知（琼残税〔2016〕85号）
2. QCS [2016] No. 85 Notice of the Hainan Provincial Disabled Persons' Federation, Department of Finance of Hainan Province, and Hainan Provincial Department of Human Resources and Social Security on Printing and Distributing the Interim Measures of Employers for Above Quota Employment of the Disabled in Hainan Province
3.海南省财政厅 海南省地方税务局 海南省残疾人联合会关于印发《海南省残疾人就业保障金征收使用管理办法》的通知（琼财非税〔2016〕1489号）
3. QCFS [2016] No. 1489 Notice of the Department of Finance of Hainan Province, Hainan Local Taxation Bureau, and Hainan Disabled Persons’ Federation on Printing and Distributing the Administrative Measures for the Collection and Use of the Disabled Employment Security Fund in Hainan Province
4.海南省财政厅 海南省地方税务局 海南省残疾人联合会关于进一步明确残疾人就业保障金征收管理有关问题的通知(琼财非税〔2017〕472号）
4. QCFS [2017] No. 472 Notice of Department of Finance of Hainan Province,, Hainan Local Taxation Bureau and Hainan Disabled Persons’ Federation on Further Clarifying Issues Related to the Collection and Management of the Disabled Employment Security Fund
5.财政部关于取消和调整部分政府性基金有关政策的通知（财税〔2017〕18号）
5. CS [2017] No. 18 Ministry of Finance of the People's Republic of China Notice on Policies Regarding the Cancellation and Adjustment of Some Government Funds
6.海南省财政厅转发财政部关于取消和调整部分政府性基金有关政策的通知（琼财非税〔2017〕310号）
6. QCFS [2017] No. 310 Department of Finance of Hainan Province, on Transmitting Relevant Ministry of Finance of the People's Republic of China Policies on the Cancellation and Adjustment of Some Government Funds
7.财政部关于降低部分政府性基金征收标准的通知（财税〔2018〕39号）
7. CS [2018] No. 39 Ministry of Finance of the People's Republic of China Notice on Reducing the Collection Standard for Some Government Funds
8.国家税务总局关于贯彻落实降低残疾人就业保障金征收标准政策的通知（税总函〔2018〕175号）
8. SZH [2018] No. 175 Notice of the State Administration of Taxation on Implementing the Policy of Reducing the Collection Standard for the Disabled Employment Security Fund
9.海南省财政厅 海南省地方税务局 海南省残疾人联合会关于进一步明确海南省残疾人就业保障金加收滞纳金有关问题的通知（琼财非税〔2018〕133号）
9. QCFS [2018] No. 133 Notice of the Department of Finance of Hainan Province, Hainan Local Taxation Bureau and Hainan Disabled Persons’ Federation on Further Clarifying the Issues Related to the Addition of Late Payment Fines to the Hainan Province Disabled Employment Security Fund
10.海南省财政厅转发财政部关于降低部分政府性基金征收标准的通知（琼财非税〔2018〕455号）
10. QCFS [2018] No. 455 Notice of the Department of Finance of Hainan Province on Transmitting Relevant Ministry of Finance of the People's Republic of China Policies Reducing the Collection Standard of Some Government Funds
11.国家发展和改革委员会、财政部、民政部、人力资源和社会保障部、国家税务总局、中国残疾人联合会关于印发《关于完善残疾人就业保障金制度 更好促进残疾人就业的总体方案》的通知（发改价格规〔2019〕2015号）
11. FGJCGG [2019] No. 2015 Notice of the National Development and Reform Commission, Ministry of Finance of the People's Republic of China, Ministry of Civil Affairs, Ministry of Human Resources and Social Security, the State Administration of Taxation, and the China Disabled Persons' Federation on Printing and Distributing the Overall Plan on Improving the Disabled Employment Security Fund System and Better Promoting the Employment of the Disabled
12.财政部关于调整残疾人就业保障金征收政策的公告（2019年第98号）
12. MoF [2019] No. 98 Ministry of Finance of the People's Republic of China Notice on Adjusting the Disabled Employment Security Fund Levying Policies
13.国家税务总局关于修订《残疾人就业保障金缴费申报表》的公告（2019年第49号）
13. [2019] No. 49 State Administration of Taxation Notice on Revising the Declaration Form for Disabled Employment Security Fund Payment
14.海南省财政厅 国家税务总局海南省税务局海南省残疾人联合会关于调整残疾人就业保障金征收政策的通知（琼财税〔2020〕155号）
14. QCS [2020] No. 155 Notice of the Department of Finance of Hainan Province, Hainan Provincial Tax Service, State Administration of Taxation, and Hainan Disabled Persons’ Federation on Adjusting the Disabled Employment Security Fund Collection Policy
咨询电话:
For additional information, you may contact the following departments and administrations:
海南省财政厅
Department of Finance of Hainan Province
0898-65975049
国家税务总局海南省税务局
Hainan Provincial Tax Service, State Taxation Administration
0898-12366
海南省残疾人联合会
Hainan Disabled Persons’ Federation
0898-65375049
海南省残疾人劳动就业服务中心
Hainan Disabled Persons' Labour Employment Service and Center
0898-65353041
0898-65355046
