Attachment: Address and contact number of municipal and district employment service agencies for the disabled

Each employer:

According to the “Administrative Measures for the Collection and Use of Employment Guarantee Funds for the Disabled” (No. CS (2015) 72)， and “Implementation Plan for Improving the Employment Guarantee Funds System for the Disabled in Hubei Province to Better Promote the Employment of the Disabled” (No. EFGJT (2020) 391)， “Implementation Measures for the Collection and Use of Employment Guarantee Funds for the Disabled in Hubei Province” (No. ECFG (2017) 11)， “Implementation Rules for the Collection and Use of Employment Guarantee Funds for the Disabled in Wuhan” (No. WCG (2017) 725 ) and other documents， matters related to the annual review of the proportional employment for the disabled (hereinafter referred to as “employment for the disabled”) and the collection of employment guarantee funds for the disabled (hereinafter referred to as “employment guarantee funds”) in 2021 are hereby notified as follows:

I. Review the scope of collection

All agencies， organizations， enterprises， institutions and private non-enterprise units (hereinafter referred to as “employer”) within the administrative area of the city.

II. Review the time of declaration and collection

All employers shall declare and pay to the tax authorities from July 1 to December 31， 2021.

Employer who has arranged employment for the disabled shall declare to the employment service agencies for the disabled in the district where the tax authority is registered. The declaring and verification period is from April 12 to October 29， 2021.

III. Identification of the employment for the disabled

The disabled referred to in the Announcement refer to persons holding the “Disability Certificate of the People’s Republic of China”， the “Disabled Military Certificate of the People’s Republic of China” (Level 1 to 8) or the “Disabled People’s Police Certificate of the People’s Republic of China” (Level 1 to 8).

Employer that employs the disabled as employees or signs labor contracts (service agreements) for more than one year (including one year) with the disabled within the employment age according to law，actually pay wages not lower than the local minimum wage and pay social insurance premiums in full.

Employer that accepts the employment of the disabled by means of labor dispatching in accordance with the law shall be included in the employer’s placement ratio and be subject to dynamic monitoring.

IV. Collection standard and computational formula

Employer that arranges employment for the disabled with a proportion of 1% or more and less than 1.5% shall be levied at 50% of the payable fee; if the proportion is less than 1%， it shall be levied at 90% of the payable fee.Employment guarantee funds of enterprises with a staff of 30 or less is temporarily exempted， and the enterprise needs apply for the exemption of the employment guarantee funds in tax authority.

Computational formula: annual employment guarantee funds = (number of employees in the employer in 2020 × 1.5% - actual number of employment for the disabled in the employer in 2020) × average annual wage of employees in the employer in 2020 × 50% (or 90%).

Employment guarantee funds are calculated and paid annually. Employer whose average annual wages of in-service employees do not exceed 2 times (inclusive) of the local social average wages shall be levied on the employment guarantee funds based on the annual average wages of in-service employees; those exceed 2 times of the local social average wages shall be levied at twice the local social average wages. Computing method of the average annual wages of in-service employees of the employer shall be implemented in accordance with the relevant regulations of the National Bureau of Statistics on the composition of the total wage.

V. Methods and procedures for the review， declaration and payment of employment for the disabled

Employer that has arranged the employment for the disabled shall declare to the tax authority to pay the employment guarantee funds after declaring and reviewing to the employment service agencies for the disabled in the district where the tax authority is registered;employer who has not arranged the employment for the disabled shall declare and pay employment guarantee funds to the tax authority directly.

(I) Review of the employment for the disabled. Employer that has arranged the employment for the disabled shall declare to the employment service agencies for the disabled in the district where the tax authority is registered for on-site verificationafter logging in to the “Wuhan Review and Application System for Employer’s Proportional Arrangement of Employment for the Disabled” (hereinafter referred to as “Review and Application System”) for online declaration within the prescribed review period. The employer can provide information through mobile phones， computers and other online transmission methods for non-meeting declaration and identificationwith the consent of the district employment service agencies for the disabled.

The employer shall provide the following materials for declaration， and bear legal responsibility for the authenticity and legality of the materials:

1. “Application Form for the Arrangement of Employment for the Disabled in Wuhan， Hubei Province” (please download from the website of review and declaration system of Wuhan Employment Service Center for the Disabled: http://www.whdpes.org.cn);

2. Certificates for the employer to pay wages to the disabled through financial institutions or original certificates for the payment of wages in May and October 2020 (valid vouchers for monthly wage payment of the disabled who are not in-service all year round are required);

3. The employer shall provide relevant legal certificates of the disabled who hold Disabled Military Certificate， Disabled People’s Police Certificate and other certificates that cannot be verified by the certificate handling system of China Disabled Persons’ Federation or recognized by other authoritative departments;

4. The employer shall provide a valid certificate for paying social insurance premiums for the disabled in this city or directly under the provincial government in 2020 if the social insurance data cannot be normally read by the review and declaration system or the read data is inconsistent with the actual data;

5. The employer that accepts the employment of the disabled by means of labor dispatching according to law shall declare on the spot.In addition to the above review materials， the employer shall also provide the labor dispatching cooperation agreement between the dispatching organization and accepting organization， the original vouchers of the expenses related to labor dispatching paid by the accepting organization to the dispatching organization， and the “Confirmation of Labor Dispatching for the Disabled in Wuhan” (downloaded from the review and declaration system). The above materials must be stamped with the official seals of the dispatching organization and the accepting organization.

The employment service agency for the disabled shall issue on-site or the employer shall download the “Confirmation of the Employer’s Proportional Arrangement of Employment for the Disabled in Wuhan， Hubei Province” from the review and declaration system after the review and confirmation.The employment service agency for the disabled shall provide the review data to the tax authority of the jurisdiction in real time.The tax authority shall review and collect the disability guarantee funds according to the “Confirmation of the Employer’s Proportional Arrangement of Employment for the Disabled in Wuhan， Hubei Province”.

(II)Declaration of no arrangement of employment for the disabled. Employer who has not arranged the employment for the disabled shall declare and pay employment guarantee funds to the tax authority directly.

The review and collection of the disability guarantee funds of the employer shall be carried out in accordance with the principle of territorial management.In principle， employer whose head office and branch offices are not in the same district shall declare to respective tax authorities separately to pay the disability guarantee funds (except for those who have applied for centralized tax payment at the tax authorities).

Employer that has arranged the employment for the disabled who have not declared before October 29 shall be deemed to have not arrange the employment for the disabled according to regulations， and the taxation authority shall review and collect disability guarantee funds directly.

VI. Declaration of reduction， exemption and deferral

Deadline for application for deduction， exemption and deferral: before June 30， 2021.

(I)Employer who suffers major direct economic losses due to force majeure， natural disasters or other emergencies may apply to the local financial department for reduction or deferral of disability guarantee funds.The application will be submitted to the government at the same level for approval after being reviewed by the local financial department， the taxation authority at the same level， and the Disabled Persons’ Federation.

(II)Employer shall submit the following materials while applying for the deduction and exemption:

1. Written application of the employer;

2. Proof of force majeure， natural disasters and emergencies;

3. Audit certification of major direct economic losses.

The maximum limit for the reduction or exemption of the disability guarantee funds applied by the employer shall not exceed the one-year payable amount of the disability guarantee funds， and the maximum period for applying for deferred payment of the disability guarantee funds shall not exceed 6 months.Employer who fails to apply for a reduction or exemption within the time limit shall be deemed to have agreed to the review results.

VII. Legal liability

The taxation authority will order the employer of non-financial appropriation that fail to pay the disability guarantee funds in full on time to pay within the deadline in accordance with the “Measures for the Implementation of the ‘Law of the People’s Republic of China on the Protection of the Disabled’ in Hubei Province”;in addition to making up for the outstanding amount， employer who fails to pay after the due date will be charged a five-thousandths of an overdue fine on a daily basis from the day of the default， and the total amount of the overdue fine shall not exceed the amount of the arrears.

The taxation authority shall submit to the financial department at the same level， and the financial department shall warn the employer of the financial appropriation that fails to pay the disability guarantee funds on time and in full， and order it to pay within a time limit in accordance with “Administrative Measures on the Collection and Use of Employment Guarantee Funds for the Disabled” (No. CS [2015] 72); in addition to making up for the outstanding amount， employer who fails to pay after the due date will be charged a five-thousandths of an overdue fine on a daily basis from the day of the default.

The taxation authority shall apply to the people’s court to enforce the enforcement of employer who refuses to pay disability guarantee funds or overdue fine， do not apply for reconsideration or submit administrative litigation within the statutory time limit.

Relevant policy issues in the review and collection of disability guarantee funds shall be interpreted by the district finance bureaus， tax bureaus， and employment Service agencies for the disabled in accordance with respective duties and handled in accordance with relevant regulations.

It is hereby notified.