殘?；鹪趺从嬎?/title><meta data-n-head="ssr" charset="utf-8"><meta data-n-head="ssr" name="viewport" content="width=device-width, initial-scale=1"><meta data-n-head="ssr" data-hid="renderer" name="renderer" content="webkit"><meta data-n-head="ssr" http-equiv="X-UA-Compatible" content="IE=edge,chrome=1"><meta data-n-head="ssr" data-hid="applicable-device" name="applicable-device" content="pc"><meta data-n-head="ssr" data-hid="keywords" name="keywords" content="殘保基金怎么計算"><meta data-n-head="ssr" data-hid="description" name="description" content="1、按比例應安排殘疾人就業人數=上年用人單位在職職工人數×1.5%； 2、應繳金額=（按比例應安排殘疾人就業人數-上年用人單位實際安排的殘疾人就業人數）×上年用人單位在職職工年平均工資； 3、實際應繳金額=應繳金額-減免金額。"><meta data-n-head="ssr" property="og:type" content="article"><meta data-n-head="ssr" property="og:image" content="https://al3.acc5.com/_5f94c4cd44a17.jpg"><meta data-n-head="ssr" property="og:release_date" content="2020/10/25"><link data-n-head="ssr" rel="icon" type="image/x-icon" href="/favicon.ico"><link data-n-head="ssr" 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id="jppdnvp" class="container-left pull-left mb-25"><div id="tddlt7n" class="info-content-wrap white-bg-bord"><h1>殘保基金怎么計算</h1> <div id="ptjdfzr" class="source-info"><span id="t7lzhh1" class="source"> 來源： <a href="/">會計學堂實務</a></span> <span id="fnhpfvl" class="date">2020/10/25</span> <span id="xbvvhhf" class="views">4394人查看</span></div> <div id="ffj9bfp" class="pro-mark"><img src="https://static.acc5.com/static_acc5/2018/images/ask_main/pro_mark_icon.png" alt> <span>精選回答</span></div> <div id="jxrjvvl" class="source-content mt-20"><p><img src="https://al3.acc5.com/_5f94c4cd44a17.jpg" title="殘?；鹪趺从嬎? alt="殘保基金怎么計算" width="800" height="320" border="0" vspace="0" style="width: 800px; height: 320px;"/></p><p></p><p style="text-indent: 2em;">殘疾人就業保障金是為了保障殘疾人權益，由未按規定安排殘疾人就業的機關、團體、企業、事業單位和民辦非企業單位繳納的資金。殘保金的繳納每個地方政策不同，按當地省級管理部門的要求申報繳納，比如廣東的就是在下年11月底之前進行申報繳納。其計算方式為：</p><p style="text-indent: 2em;">1、按比例應安排殘疾人就業人數=上年用人單位在職職工人數×1.5%；</p><p style="text-indent: 2em;">2、應繳金額=（按比例應安排殘疾人就業人數-上年用人單位實際安排的殘疾人就業人數）×上年用人單位在職職工年平均工資；</p><p style="text-indent: 2em;">3、實際應繳金額=應繳金額-減免金額。</p></div>  <div id="dvrvlp1" class="extend-box" style="display:;"><div id="b9jxj9t" class="title">擴展知識：</div> <div id="dnhrfpp" class="extend-list"> 1. <a target="_blank" href="/ask/question_8732218.html">殘保金怎么計算的</a></div><div id="x1z35bx" class="extend-list"> 2. <a target="_blank" href="/ask/question_10488870.html">企業繳納殘保金怎么入賬？</a></div> <div id="7fpr9pt" class="extend-list"> 3. <a target="_blank" href="/course/course_15872.html">2026年企業所得稅匯算清繳填報實戰精講：從基礎到案例輕松搞定</a></div><div id="nr1thld" class="extend-list"> 4. <a target="_blank" href="/course/course_15875.html">真賬實操會計校長班-四十期</a></div> <div id="vrjxb3x" class="extend-list"> 5. <a target="_blank" href="http://www.job5191.cn/tools/personal_tax_new/">個稅計算器</a></div><div id="nxl3htj" class="extend-list"> 6. <a target="_blank" href="http://www.job5191.cn/tools/late_fee/">滯納金計算</a></div></div> <div id="bltjvbp" class="page-nav"><div id="1vpx7dx" class="previous"> 上一篇： <a href="/wenda/question_4.html" target="_blank">計提社保公積金會計分錄是什么</a></div> <div id="p31r7p9" class="after"> 下一篇： <a href="/wenda/question_31829.html" target="_blank">個人所得稅APP上申訴已受理怎么撤銷</a></div></div></div>  </div> <div id="jjtjbzx" class="container-right pull-right"><div id="bvfj7p1" class="topic-discuss"><div id="lrjnvlh" class="title"><img src="https://static.acc5.com/static_acc5/2018/images/ask_main/question_icon.png" alt> <span>相似問題</span></div> <div style="padding: 0 10px;"><ul class="list-unstyled"><li id="79lrl9d" class="list-choiceness-problem" style="padding:20px;border-bottom:1px solid #efefef;"><a href="/ask/question_8732218.html" target="_blank"><p class="ellipsis-3">殘保金怎么計算的</p> <p class="answer"><span id="hhvhj9f" class="more ellipsis" style="width: 100%; display: inline-block;"><span id="zt3z1z9" class="default-color">答：</span> ?殘疾人就業保障金征收規定 1、殘疾人就業比例：不得低于本單位在職職工總數的1.5%~1.7%，具體比例由各省、自治區、直轄市人民政府根據本地區的實際情況規定。 2、繳納殘保金原因：用人單位安排殘疾人就業人數未達到其所在地省、自治區、直轄市人民政府規定比例的，應當繳納保障金。 3、殘疾人就業規定：用人單位安排1名持有《中華人民共和國殘疾人證》（1至2級）或《中華人民共和國殘疾軍人證》（1至3級）的人員就業的，按照安排2名殘疾人就業計算。 4、繳納殘保金標準：保障金年繳納額=（上年用人單位在職職工人數×所在地規定的安排殘疾人就業比例-上年用人單位實際安排的殘疾人就業人數）×上年用人單位在職職工年平均工資。【參考法規】：殘疾人就業保障金征收使用管理辦法【說明】 ①單位年底實際在職職工人數包括單位固定工、合同工、臨時工(6個月以上)，與計稅工資人數一致。 ②在崗殘疾職工人數是指經殘聯勞動服務機構確認的殘疾人數。 ③上年用人單位在職職工年平均工資，按用人單位上年在職職工工資總額除以用人單位在職職工人數計算。 ④職工工資總額為應發工資，包括工資、獎金、津貼及五險、一金。 </span></p></a></li><li id="btzzzzl" class="list-choiceness-problem" style="padding:20px;border-bottom:1px solid #efefef;"><a href="/ask/question_10488870.html" target="_blank"><p class="ellipsis-3">企業繳納殘保金怎么入賬？</p> <p class="answer"><span id="ff7lltx" class="more ellipsis" style="width: 100%; display: inline-block;"><span id="17j9npn" class="default-color">答：</span> 計提：借:管理費用--殘保金，貸：其他應付款-殘保金，上交時：借：其他應付款--殘保金；貸：銀行存款 </span></p></a></li><li id="l1ffft9" class="list-choiceness-problem" style="padding:20px;border-bottom:1px solid #efefef;"><a href="http://www.job5191.cn/xueli/?a_id=349" target="_blank"><p class="ellipsis-3">一名會計如何讓領導給你主動加薪？</p> <p class="answer"><span id="j1rtrv9" class="more ellipsis" style="width: 100%; display: inline-block;"><span id="fhttpt1" class="default-color">答：</span> 都說財務會計越老越吃香，實際上是這樣嗎？其實不管年齡工齡如何 </span></p></a></li><li id="3nd9hrn" class="list-choiceness-problem" style="padding:20px;border-bottom:1px solid #efefef;"><a href="/ask/question_7968073.html" target="_blank"><p class="ellipsis-3">殘保基金如何計算核算繳納</p> <p class="answer"><span id="93fphnl" class="more ellipsis" style="width: 100%; display: inline-block;"><span id="fjjbntf" class="default-color">答：</span> 殘保基金的核算繳納主要是根據申請者的殘疾等級和家庭成員情況來計算的。具體來說，申請者首先要確定自己的殘疾等級，例如一級殘疾、二級殘疾、三級殘疾等，根據不同的殘疾等級來計算繳納殘?；鸬慕痤~。此外，家庭成員的情況也會影響殘?；鸬睦U納，家庭中只有本人時殘?；鸬睦U納金額會根據殘疾等級比較低，家庭中有其他家庭成員時殘?；鸬睦U納金額會比單人家庭更高。例如，一級殘疾繳納的殘保基金由本人報銷時為最低，但家庭有2，3人時殘?；鸬慕痤~就會比單人家庭更高。 </span></p></a></li><li id="pnlthp9" class="list-choiceness-problem" style="padding:0;border-bottom:1px solid #efefef;border:0;"></li><li id="fh7tfxv" 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{layout:"head",data:[{extendToolList:[{label:g,name:"個稅計算器",status:h,url:"https:\u002F\u002Fwww.job5191.cn\u002Ftools\u002Fpersonal_tax_new\u002F"},{label:g,name:"滯納金計算",status:h,url:"https:\u002F\u002Fwww.job5191.cn\u002Ftools\u002Flate_fee\u002F"}],extendCourse:[{name:"2026年企業所得稅匯算清繳填報實戰精講：從基礎到案例輕松搞定",url:"\u002Fcourse\u002Fcourse_15872.html"},{name:"真賬實操會計校長班-四十期",url:"\u002Fcourse\u002Fcourse_15875.html"}],extendProblem:[{name:i,url:"\u002Fask\u002Fquestion_8732218.html"},{name:j,url:"\u002Fask\u002Fquestion_10488870.html"}],aboutQues:[{id:"8732218",title:i,tuid:k,browse_count:"357",addtime:"08-11",status:a,uid:"17267994",reply:"?殘疾人就業保障金征收規定\n\n1、殘疾人就業比例：不得低于本單位在職職工總數的1.5%~1.7%，具體比例由各省、自治區、直轄市人民政府根據本地區的實際情況規定。\n2、繳納殘保金原因：用人單位安排殘疾人就業人數未達到其所在地省、自治區、直轄市人民政府規定比例的，應當繳納保障金。\n3、殘疾人就業規定：用人單位安排1名持有《中華人民共和國殘疾人證》（1至2級）或《中華人民共和國殘疾軍人證》（1至3級）的人員就業的，按照安排2名殘疾人就業計算。\n4、繳納殘保金標準：保障金年繳納額=（上年用人單位在職職工人數×所在地規定的安排殘疾人就業比例-上年用人單位實際安排的殘疾人就業人數）×上年用人單位在職職工年平均工資。\n\n【參考法規】：殘疾人就業保障金征收使用管理辦法\n\n【說明】\n①單位年底實際在職職工人數包括單位固定工、合同工、臨時工(6個月以上)，與計稅工資人數一致。\n②在崗殘疾職工人數是指經殘聯勞動服務機構確認的殘疾人數。\n③上年用人單位在職職工年平均工資，按用人單位上年在職職工工資總額除以用人單位在職職工人數計算。\n④職工工資總額為應發工資，包括工資、獎金、津貼及五險、一金。",taketime:"1691735217",cat_id:b,from:"15",teacher_head:l,user_head:"\u002F\u002Fpic1.acc5.cn\u002F017\u002F26\u002F79\u002F94_avatar_middle.jpg?t=2026052605",reply_time:"2023-08-11"},{id:"10488870",title:j,tuid:"14059138",browse_count:"28",addtime:"04-08",status:a,uid:"16114456",reply:"計提：\n\n借:管理費用--殘保金，\n貸：其他應付款-殘保金，\n上交時：\n借：其他應付款--殘保金；\n貸：銀行存款",taketime:"1775632756",cat_id:b,from:e,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F014\u002F05\u002F91\u002F38_avatar_middle.jpg?t=1730557491",user_head:"\u002F\u002Fwx.qlogo.cn\u002Fmmhead\u002FQzPtZqIzA0nvU6FveT2G6HBbiaw4nTKbWaJUdUfLK1q8SCIvOnVrGVA\u002F0",reply_time:"2026-04-08"},{id:8881,adv:m,title:"一名會計如何讓領導給你主動加薪？",reply:"都說財務會計越老越吃香，實際上是這樣嗎？其實不管年齡工齡如何",url:"https:\u002F\u002Fwww.job5191.cn\u002Fxueli\u002F?a_id=349"},{id:"7968073",title:"殘保基金如何計算核算繳納",tuid:"9241446",browse_count:"169",addtime:"02-26",status:a,uid:n,reply:"殘?；鸬暮怂憷U納主要是根據申請者的殘疾等級和家庭成員情況來計算的。具體來說，申請者首先要確定自己的殘疾等級，例如一級殘疾、二級殘疾、三級殘疾等，根據不同的殘疾等級來計算繳納殘?；鸬慕痤~。此外，家庭成員的情況也會影響殘保基金的繳納，家庭中只有本人時殘?；鸬睦U納金額會根據殘疾等級比較低，家庭中有其他家庭成員時殘?；鸬睦U納金額會比單人家庭更高。例如，一級殘疾繳納的殘?；鹩杀救藞箐N時為最低，但家庭有2，3人時殘保基金的金額就會比單人家庭更高。",taketime:"1677386768",cat_id:b,from:o,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F24\u002F14\u002F46_avatar_middle.jpg?t=1721803609",user_head:p,reply_time:"2023-02-26"},{id:"6404959",title:"殘保金是怎么計算的。什么條件才需要交殘保金",tuid:k,browse_count:"1147",addtime:q,status:a,uid:"10614217",reply:"你好\n\n你們沒有雇傭足夠的殘疾人就要繳納，或者超過30人員工\n殘保金應繳費額＝（上年度單位在職職工人數×1.5%－上年度單位實際安排殘疾人數）×上年度本單位職工年平均工資學堂有殘保金的課程可以去看看",taketime:"1656479640",cat_id:b,from:"3",teacher_head:l,user_head:"\u002F\u002Fpic1.acc5.cn\u002F010\u002F61\u002F42\u002F17_avatar_middle.jpg?t=1651204069",reply_time:"2022-06-29"},{id:"3282713",title:"殘保金怎么計算？公式？",tuid:"11896480",browse_count:"2197",addtime:q,status:a,uid:"9780384",reply:"您好，殘保金=（上年度單位在職職工總數×1.5%－上年度單位實際安排殘疾人數）×上年度本單位職工年平均工資。",taketime:"1593407239",cat_id:b,from:"4",teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F011\u002F89\u002F64\u002F80_avatar_middle.jpg?t=1651216833",user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F78\u002F03\u002F84_avatar_middle.jpg?t=1651203362",reply_time:"2020-06-29"},{id:"9211151",title:"殘保金是怎么計算的？",tuid:"17670488",browse_count:"235",addtime:"01-18",status:a,uid:n,reply:"同學你好，殘保金屬于地稅核定的數據，有的地方是按去年應發工資*1.5%計算這個數據，具體看每個地方稅務的核定。",taketime:"1705544443",cat_id:b,from:o,teacher_head:"\u002F\u002Fwx.qlogo.cn\u002Fmmhead\u002FQ3auHgzwzM5Cib3Do9EicqdbplpiaJia6ibahv3RNwltV8BtjMtxpFXwRrA\u002F0",user_head:p,reply_time:"2024-01-18"},{id:"4696349",title:"老師殘保金怎么計算？",tuid:"12500621",browse_count:"1407",addtime:"06-09",status:a,uid:"9315021",reply:"殘保金是上年公司總額乘以您當地的繳費比例計算的。",taketime:"1623193132",cat_id:r,from:e,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F012\u002F50\u002F06\u002F21_avatar_middle.jpg?t=1714045434",user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F31\u002F50\u002F21_avatar_middle.jpg?t=1651203245",reply_time:"2021-06-09"},{id:"8189834",title:"老師，殘保金怎么計算？",tuid:"179089",browse_count:"314",addtime:"03-16",status:a,uid:"9471345",reply:"你好\n殘保金?應繳費額＝（上年度單位在職職工總數×1.5%－上年度單位實際安排殘疾人數）×上年度本單位職工年平均工資",taketime:"1678925680",cat_id:b,from:"1",teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F000\u002F17\u002F90\u002F89_avatar_middle.jpg?t=1651203197",user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F47\u002F13\u002F45_avatar_middle.jpg?t=1731381920",reply_time:"2023-03-16"},{id:"5573736",title:"殘保金怎么計算繳費。",tuid:"9698326",browse_count:"65",addtime:"01-20",status:a,uid:"13720291",reply:"安排人數只有5人，可以減免，不用交殘保金",taketime:"1642647543",cat_id:r,from:e,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F69\u002F83\u002F26_avatar_middle.jpg?t=1651203324",user_head:"\u002F\u002Fpic1.acc5.cn\u002F013\u002F72\u002F02\u002F91_avatar_middle.jpg?t=1651217499",reply_time:"2022-01-20"}],wendaInfor:{detail:{id:31828,title:"殘?；鹪趺从嬎?,summary:"1、按比例應安排殘疾人就業人數=上年用人單位在職職工人數×1.5%；\r\n2、應繳金額=（按比例應安排殘疾人就業人數-上年用人單位實際安排的殘疾人就業人數）×上年用人單位在職職工年平均工資；\r\n3、實際應繳金額=應繳金額-減免金額。",cat_id:s,content:"<p><img src="https:\u002F\u002Fal3.acc5.com\u002F_5f94c4cd44a17.jpg" title="殘保基金怎么計算" alt="殘?；鹪趺从嬎?quot; width="800" height="320" border="0" vspace="0" style="width: 800px; height: 320px;"\u002F><\u002Fp><p><\u002Fp><p style="text-indent: 2em;">殘疾人就業保障金是為了保障殘疾人權益，由未按規定安排殘疾人就業的機關、團體、企業、事業單位和民辦非企業單位繳納的資金。殘保金的繳納每個地方政策不同，按當地省級管理部門的要求申報繳納，比如廣東的就是在下年11月底之前進行申報繳納。其計算方式為：<\u002Fp><p style="text-indent: 2em;">1、按比例應安排殘疾人就業人數=上年用人單位在職職工人數×1.5%；<\u002Fp><p style="text-indent: 2em;">2、應繳金額=（按比例應安排殘疾人就業人數-上年用人單位實際安排的殘疾人就業人數）×上年用人單位在職職工年平均工資；<\u002Fp><p style="text-indent: 2em;">3、實際應繳金額=應繳金額-減免金額。<\u002Fp>",addtime:"2020\u002F10\u002F25",browse_count:4394,edit_uid:304,is_collect:f,update_time:t,type:u,cover:f,expire_time:f,status:u,time:t,img:"https:\u002F\u002Fal3.acc5.com\u002F_5f94c4cd44a17.jpg",js_addtime:v,up_time:v,cat:{id:s,name:"實務"}},next:{id:31829,title:"個人所得稅APP上申訴已受理怎么撤銷"},prev:{id:4,title:"計提社保公積金會計分錄是什么"},relevant:[]},hot_problem:{code:200,message:c,data:[{id:88887,title:"保安證是否全國通用"},{id:93262,title:"營養師報考條件"},{id:41,title:"什么是ERP系統"}]},baidu:"{\"@context\":\"https:\u002F\u002Fziyuan.baidu.com\u002Fcontexts\u002Fcambrian.jsonld\",\"@id\":\"https:\u002F\u002Fwww.job5191.cn\u002Fwenda\u002Fquestion_31828.html\",\"appid\":\"1555105112845036\",\"title\":\"殘?；鹪趺从嬎鉢",\"pubDate\":\"2020-10-25T08:20:42\",\"upDate\":\"2020-10-25T08:20:42\",\"data\":{\"WebPage\":{\"headline\":\"殘保基金怎么計算\",\"fromSrc\":\"會計學堂\",\"domain\":\"職業培訓\",\"category\":[\"問答\"]},\"Question\":[{\"acceptedAnswer\":\"1、按比例應安排殘疾人就業人數=上年用人單位在職職工人數×1.5%；\\r\\n2、應繳金額=（按比例應安排殘疾人就業人數-上年用人單位實際安排的殘疾人就業人數）×上年用人單位在職職工年平均工資；\\r\\n3、實際應繳金額=應繳金額-減免金額。\"}],\"ImageObject\":[{\"contentUrl\":\"https:\u002F\u002Fal3.acc5.com\u002F_5f94c4cd44a17.jpg\",\"scale\":\"5:2\"}],\"Author\":[{\"name\":\"會計學堂\",\"jobTitle\":[\"專注會計實操培訓\"],\"headPortrait\":\"https:\u002F\u002Fal3.acc5.com\u002F10909599_5df9d1ef59ed0.jpg\"}]}}"}],fetch:{"Footer:0":{linkData:[]}},error:d,state:{errRedirect:d,fromChannel:d,localStorage:{token:c,userInfo:{},fromChannel:d,kingdeeToken:d,wx:{hx:c,unionid:c},kingdeeInfo:{expire_num:w,uid:w,admin_id:c,dbid:c}}},serverRendered:m,routePath:"\u002Fwenda\u002Fquestion_31828.html",config:{_app:{basePath:"\u002F",assetsPath:"\u002F_nuxt\u002F",cdnURL:d}}}}("9","5","",null,"2",0,"計算",false,"殘保金怎么計算的","企業繳納殘保金怎么入賬？","9052138","\u002F\u002Fpic1.acc5.cn\u002F009\u002F05\u002F21\u002F38_avatar_middle.jpg?t=1716000000",true,"148390","29","\u002F\u002Fpic1.acc5.cn\u002F000\u002F14\u002F83\u002F90_avatar_middle.jpg?t=1651203192","06-29","6",5,1603585242,1,"2020-10-25T08:20:42","-"));</script><script 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