1: Implement graded collection: from 2020, the graded collection will be adjusted according to the previous single standard.
 Preferential treatment for the employment proportion of the disabled; Exemption for exceeding the specified proportion; If it exceeds 1%, it will be levied at a reduced rate of 50% if it is less than the specified proportion; The part less than 1% shall be charged at a reduced rate of 90%
 2: Temporary exemption of disability insurance for small and micro enterprises: if the total number of employees is ≤ 30, the disability insurance is temporarily exempted.
 3: Clarify the standard of average social wage: the standard of collecting disability insurance is still twice the average social wage.
 Average social wage: the weighted average wage of urban private and non private employees.
 4: Strengthen the supervision on the employment of disabled persons by enterprises and the use of disability insurance funds by relevant departments: strengthen supervision, incorporate the performance of enterprises into the social credit evaluation system, and make the destination of disability insurance funds open and transparent.
 5: Reasonably determine the employment situation in proportion: explore various forms of recruitment for disabled persons (such as recruitment through labor dispatch), providing more options for employers.
 Precautions: accept the employment of the disabled in the unit through labor dispatch. The recruitment indicators for the disabled can only be declared by the employer or the labor dispatching company, which needs to be communicated well in advance. The Disabled Persons' Federation should avoid duplication when reviewing the employment number of the disabled, and strengthen dynamic monitoring.
 6: If the employer suffers from major direct economic losses due to force majeure natural disasters or other emergencies, or if it is really difficult to pay the security deposit on schedule, it can apply to the competent tax authority for reduction or postponement of payment of late fees.
 7: Starting from 2022, the number of disabled persons employed by the employer shall be calculated on a monthly basis, and shall not be included after averaging the total number of the year. In the future, when the disability insurance fund reaches the specified proportion for the recruitment of disabled persons in the current month, there is no need to pay the disability insurance fund. If the specified proportion is not reached in the current month, it shall be calculated and paid on a pro rata basis.
 Legal basis
 Article 5 of the Law of the People's Republic of China on the Protection of Disabled Persons, the people's government at or above the county level shall incorporate the cause of disabled persons into the national economic and social development plan, strengthen leadership and comprehensive coordination, include the funds for the cause of disabled persons in the financial budget, and establish a stable fund guarantee mechanism. The State Council formulates the development program for the cause of disabled persons in China, and the local people's governments at or above the county level, in accordance with the development program for the cause of disabled persons in China, formulate development plans and annual plans for the cause of disabled persons in their respective administrative regions, so as to coordinate the development of the cause of disabled persons with the economy and society. The institutions responsible for the work of disabled persons under the people's governments at or above the county level shall be responsible for organizing, coordinating, guiding and urging the relevant departments to do a good job in the work of disabled persons. People's governments at all levels and relevant departments shall keep close contact with disabled persons, listen to their opinions and do a good job of disabled persons work according to their respective duties.