问题已解决
老師請(qǐng)教下:殘保金是這樣計(jì)算的嗎? 21年個(gè)稅申報(bào)1-12月總?cè)藬?shù)合計(jì)1278人/12=106.5人;申報(bào)總工資合計(jì)5798260.78元/106.5=54443.76元; 殘保金=(106.5人/0.015)*54443.76元=43486.96元?



您好,是乘1.5%(106.5人*0.015)*54443.76等于86973.9066
有殘疾人職工的單位:某年度殘保金繳納額=(該年度單位在職職工人數(shù)×1.5%-該年度單位實(shí)際安排殘疾人就業(yè)人數(shù))×該年度單位在職職工年平均工資
2024 05/25 17:10

84784988 

2024 05/25 17:23
老師 計(jì)算對(duì)的;但是我看了下22年扣款 話是扣了45486元;不知道是什么原因,怎么計(jì)算來(lái)的

廖君老師 

2024 05/25 17:31
您好,這是因?yàn)橛袦p半政策(yùn)n將殘保金由單一標(biāo)準(zhǔn)征收調(diào)整為分檔征收,用人單位安排殘疾人就業(yè)比例1%(含)以上但低于本?。▍^(qū)、市)規(guī)定比例的,三年內(nèi)按應(yīng)繳費(fèi)額50%征收;1%以下的,三年內(nèi)按應(yīng)繳費(fèi)額90%征收。

84784988 

2024 05/25 17:35
老師 查了下是20-22年減半,是不是23年開始就沒(méi)有這個(gè)優(yōu)惠政策了?
FAILED

廖君老師 

2024 05/25 17:36
您好,政策還沒(méi)有出來(lái),也不清楚,現(xiàn)在還沒(méi)有到申報(bào)期

84784988 

2024 05/25 17:37
好的 謝謝

廖君老師 

2024 05/25 17:41
?親愛(ài)的朋友,您太客氣了,祝您每天開心!
?希望能幫助到您, 感謝善良好心的您給我一個(gè)五星好評(píng)~
