As owner or hr, did you ever get confused when you received the payment of the disability benefit: how the money was calculated? Why is the number of companies next door similar to the number of companies that pay half less? In fact, the pension is not a one-size-fits-all fixed cost, but a mathematical issue closely related to the enterprise's employment strategy. You'll find it's not hard to read the bottom algorithm。
I. What the hell is the property
In short, the disability pension (employment security for persons with disabilities) is a system established by the state to promote the employment of persons with disabilities. The law stipulates that employers (comprising enterprises, enterprises, etc.) may not employ less than 1. 5 per cent of the total number of employed workers. If this proportion is not reached, it is necessary to contribute funds to support the employment and security of persons with disabilities。
Core logic: this is an “optional issue” - an enterprise may choose to meet the target (place a disabled person) or not to do so (pay a contribution). Your choice determines the cost。
Core algorithms dismantling: how did money come out
Don't look at the complexity of the formula. There's actually only three variables after dismantling. Take for example the policy of wuhan/huk north:
Formula:
Annual contribution to disability pension = (number of employees in previous year x 1. 5% - number of persons with disabilities actually placed) = average annual wage of previous year employees x slotting factor
We can interpret this formula as:
(number of people to be accommodated) x (basic) x (discount factor)
1. Variable i: population gap (leveraging effect)
It's the key to the drop. The number of employees x 1. 5% is the number of persons you should be placed in (e. G. 1. 5 in an enterprise with 100 employees). That number is up. This means:
100-person enterprise: 1. 5 persons should be accommodated, based on a gap of 2 persons。
101-person enterprises: 1. 515 persons should be accommodated, also based on a gap of 2 persons。
Catalysing: when the number of enterprises is just stuck at the threshold (e. G. 67, 134), an additional head may add an entire placement indicator, leading to cost escalation. Reasonable control of the total number of employed workers or optimization of the working structure (e. G. Use of labour contributions) is one of the reasons for this reduction。
2. Variable ii: wage base (cap protection)
Many companies mistakenly believe that the higher the wages paid, the more the policy is protected by the ceiling. Fee is paid at the lower of:
The average annual salary of the employees of your company in the previous year
The local wage is twice as high (e. G., in 2024, in wuhan it was approximately $113,000, with a cap of $226,000)。
This means that for high-paying enterprises, the cost of disability insurance is capped and does not increase indefinitely with wages。
3. Variable iii: slotting factor (policy dividend)
According to the latest policy of the ministry of finance (implemented until the end of 2027):
The placement rate ranges from 1 per cent (inclusive) to 1. 5 per cent: 50 per cent of contributions due (50 per cent discount)。
The proportion of placements is less than 1 per cent: 90 per cent of the contributions due is paid (at a rate of 90 per cent)。
30 persons (including) as follows: exemption from recruitment (subject to declaration)。
Iii. Operational calculations: cost comparisons between two strategies
A company (vuhan) is assumed to have 100 employees, with an average annual wage of $100,000 and no placement of persons with disabilities。
Strategy 1: lie down or not
Gaps to be accommodated: 100 x 1. 5% = 1. 5 people = 2 persons (takeout rule)
Slotting factor: 0 per cent placement rate, 90 per cent applied
Payable: 2 x $100,000 x 90% = $180,000
Strategy 2: compliance placement of 1 person
Relocation gap: 2 (replaced) - 1 (actual) = 1
Slotting factor: 1 per cent (1/100), application of 50 per cent (entry into preferential zones)
Payable: 1 person x $100,000 x 50 per cent = $50,000
Conclusion: only one disabled person is placed at a cost of $130,000, or more than 70 per cent. If an additional person reaches the threshold, the cost is zero。
Concluding remarks
The disability benefit is not a “death cost”, but a programmable “living book”. Instead of passive contributions, this amount should be settled on a proactive basis. Real efficiency gains can be achieved by understanding the bottom algorithm, combining the actual working conditions of the enterprise and selecting the best strategies subject to compliance。
