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為更好發揮殘疾人就業保障金（以下簡稱“殘保金”）作用，有效有力促進我省殘疾人就業，省發展改革委、財政廳、民政廳、人力資源社會保障廳、國家稅務總局山東省稅務局、省殘聯日前聯合印發《關于完善殘疾人就業保障金制度更好促進殘疾人就業的實施意見》。

《意見》在貫(guan)徹(che)執行《山(shan)東省殘(can)疾(ji)人(ren)(ren)(ren)就業(ye)(ye)保(bao)障(zhang)金(jin)(jin)征收(shou)(shou)使用(yong)管理辦法》基礎上，將殘(can)保(bao)金(jin)(jin)由單一標(biao)準(zhun)征收(shou)(shou)調整為分(fen)檔(dang)征收(shou)(shou)，自(zi)2020年(nian)(nian)1月(yue)1日(ri)至(zhi)(zhi)2022年(nian)(nian)12月(yue)31日(ri)，用(yong)人(ren)(ren)(ren)單位安排殘(can)疾(ji)人(ren)(ren)(ren)就業(ye)(ye)的比例(li)達到1%（含(han)）以(yi)上，但未達到1.5%的，按規(gui)定(ding)應繳(jiao)(jiao)費額的50%繳(jiao)(jiao)納(na)殘(can)保(bao)金(jin)(jin)；用(yong)人(ren)(ren)(ren)單位安排殘(can)疾(ji)人(ren)(ren)(ren)就業(ye)(ye)比例(li)在1%以(yi)下(xia)的，按規(gui)定(ding)應繳(jiao)(jiao)費額的90%繳(jiao)(jiao)納(na)殘(can)保(bao)金(jin)(jin)。自(zi)2020年(nian)(nian)1月(yue)1日(ri)起至(zhi)(zhi)2022年(nian)(nian)12月(yue)31日(ri)，在職職工人(ren)(ren)(ren)數在30人(ren)(ren)(ren)（含(han)）以(yi)下(xia)的企業(ye)(ye)，暫免征收(shou)(shou)殘(can)保(bao)金(jin)(jin)。

《意見》明確了殘保(bao)金征收標準上限。用人(ren)單位(wei)在職職工(gong)(gong)(gong)年(nian)(nian)平均(jun)(jun)工(gong)(gong)(gong)資未(wei)超(chao)過(guo)當地社(she)會平均(jun)(jun)工(gong)(gong)(gong)資2倍（含）的，按(an)用人(ren)單位(wei)在職職工(gong)(gong)(gong)年(nian)(nian)平均(jun)(jun)工(gong)(gong)(gong)資計(ji)征殘保(bao)金；超(chao)過(guo)2倍的，按(an)當地社(she)會平均(jun)(jun)工(gong)(gong)(gong)資2倍計(ji)征。

在殘(can)(can)(can)保金使用方面，《意見》提出(chu)，殘(can)(can)(can)保金優(you)先用于支持(chi)各種形式的殘(can)(can)(can)疾人(ren)(ren)(ren)就(jiu)(jiu)(jiu)業(ye)(ye)(ye)(ye)(ye)，不斷加大殘(can)(can)(can)疾人(ren)(ren)(ren)就(jiu)(jiu)(jiu)業(ye)(ye)(ye)(ye)(ye)資金投入(ru)規模，充分保障(zhang)殘(can)(can)(can)疾人(ren)(ren)(ren)在職業(ye)(ye)(ye)(ye)(ye)技能、崗位(wei)技能提升(sheng)、農村殘(can)(can)(can)疾人(ren)(ren)(ren)實用技術等(deng)方面培訓需求，滿(man)足殘(can)(can)(can)疾人(ren)(ren)(ren)在求職創(chuang)業(ye)(ye)(ye)(ye)(ye)、就(jiu)(jiu)(jiu)業(ye)(ye)(ye)(ye)(ye)援助、輔助性就(jiu)(jiu)(jiu)業(ye)(ye)(ye)(ye)(ye)和與(yu)殘(can)(can)(can)疾人(ren)(ren)(ren)就(jiu)(jiu)(jiu)業(ye)(ye)(ye)(ye)(ye)崗位(wei)相(xiang)關的無(wu)障(zhang)礙(ai)(ai)改造、無(wu)障(zhang)礙(ai)(ai)出(chu)行(xing)、殘(can)(can)(can)疾人(ren)(ren)(ren)駕駛(shi)等(deng)支出(chu)，保障(zhang)就(jiu)(jiu)(jiu)業(ye)(ye)(ye)(ye)(ye)機構開展與(yu)殘(can)(can)(can)疾人(ren)(ren)(ren)就(jiu)(jiu)(jiu)業(ye)(ye)(ye)(ye)(ye)直接相(xiang)關的就(jiu)(jiu)(jiu)業(ye)(ye)(ye)(ye)(ye)創(chuang)業(ye)(ye)(ye)(ye)(ye)服務(wu)。

《意(yi)見》規(gui)定，加大(da)對(dui)用(yong)(yong)人(ren)單位安(an)排殘(can)疾(ji)人(ren)就業(ye)的(de)激勵(li)力(li)度，合(he)理調(diao)整(zheng)殘(can)疾(ji)人(ren)就業(ye)崗位補(bu)(bu)(bu)貼(tie)(tie)、保險補(bu)(bu)(bu)貼(tie)(tie)、設(she)施(shi)設(she)備購置改造(zao)補(bu)(bu)(bu)貼(tie)(tie)等補(bu)(bu)(bu)貼(tie)(tie)標(biao)準(zhun)。用(yong)(yong)人(ren)單位招用(yong)(yong)就業(ye)困難(nan)殘(can)疾(ji)人(ren)、畢(bi)業(ye)年(nian)度內高校(xiao)殘(can)疾(ji)人(ren)畢(bi)業(ye)生(sheng)或者通過公益(yi)性崗位安(an)置殘(can)疾(ji)人(ren)，按規(gui)定給予社(she)會保險補(bu)(bu)(bu)貼(tie)(tie)。對(dui)2013年(nian)10月1日以后注冊成立(li)的(de)小微企業(ye)吸納登記(ji)失(shi)業(ye)殘(can)疾(ji)人(ren)和畢(bi)業(ye)年(nian)度高校(xiao)殘(can)疾(ji)人(ren)畢(bi)業(ye)生(sheng)就業(ye)符合(he)條(tiao)件(jian)的(de)，給予一次性創業(ye)崗位開發補(bu)(bu)(bu)貼(tie)(tie)。加大(da)對(dui)超比例安(an)排殘(can)疾(ji)人(ren)就業(ye)單位的(de)直接(jie)獎勵(li)力(li)度，獎勵(li)條(tiao)件(jian)、標(biao)準(zhun)由(you)各設(she)區(qu)的(de)市確(que)定。

《意見》還要求，有關(guan)部門(men)要定期向社會公(gong)(gong)開轄(xia)區(qu)范圍上一年殘保金收入和殘疾(ji)人事(shi)業支出情況、用(yong)人單(dan)位(wei)按(an)(an)比(bi)例安(an)排殘疾(ji)人就(jiu)業情況，接受社會監督并(bing)向上級業務主(zhu)管(guan)部門(men)報告。將行業主(zhu)管(guan)部門(men)產生(sheng)的未按(an)(an)比(bi)例安(an)排殘疾(ji)人就(jiu)業且拒繳(jiao)、少繳(jiao)殘保金的用(yong)人單(dan)位(wei)信用(yong)記錄，納入省公(gong)(gong)共(gong)信用(yong)信息平臺，通過信用(yong)中國（山東）官網公(gong)(gong)開公(gong)(gong)示。對行業主(zhu)管(guan)部門(men)認定的嚴(yan)重失信主(zhu)體(ti)，依法依規實施聯合懲戒。