Guides - Human Resources & Payroll in China 2016

Human Resources and Payroll in China 2016-2017 (5th Edition) -

DisabledWorkers Employment Assistance Fund

Beijing

Shanghai

Fee Exemption:

Minimum % of Workforce as

DisabledWorkers

1.6%

1.7%

Fee Contribution Amount

Beijing average annual

salary for previous year × 60%

× No. of workers employed

× 1.7%

Actual average annual salary for the company in

previous year × No. of workers employed × 1.6%

Comments

Companies that employ some disabled workers

but do not meet the exemption requirement will

pay a reduced amount into the fund based on the

difference between the percentage of disabled

employees actually employed and the exemption

threshold

Note: By law, employers should base the

contribution rate on the actual average salary, but

in practice, this is limited to the social insurance cap

for the given year (e.g. at the time of writing this

was RMB 15,108).