Announcement on the continuation of the preferential policy of employment security fund for the disa

Ministry of Finance Announcement No. 8, 2023

In order to promote the development of small and micro enterprises and further reduce the burden of employers, the announcement of the Ministry of Finance on the Adjustment of the Employment Security Fund Collection Policy for the Disabled (Announcement of the Ministry of Finance No. 98, 2019) related preferential policies is as follows:

1. Continue to implement the policy of reducing employment security funds for the disabled. Among them: if the employment proportion of disabled persons arranged by the employing unit reaches 1% (inclusive), but does not reach the proportion stipulated by the people's government of the province, autonomous region or municipality directly under the Central Government, 50% of the prescribed amount of payment shall be paid for the employment security fund for disabled persons; The EMPLOYING UNIT ARRANGES THE DISABLED PERSON TO OBTAIN EMPLOYMENT PROPORTION TO BE BELOW 1%, ACCORDING TO THE REGULATION SHOULD PAY 90% OF THE AMOUNT OF FEE TO PAY DISABLED PERSON EMPLOYMENT SECURITY FUND.

Enterprises WITH 30 or fewer ON-THE-job employees will continue to be exempt from the employment security fund for the disabled.

Iii. The execution period of this Announcement shall be from January 1, 2023 to December 31, 2027. For those who meet the conditions for reduction and exemption stipulated in this announcement but the payer has already paid the fee, the fee can be refunded according to the regulations.

This is to announce.

Ministry of Finance

March 26, 2023