Legal Framework

Relevant laws for promoting employment of Challenged Individuals.
(We strongly advice readers to refer to the Chinese version of the texts above.
The English version is an in-house translation and is to be regarded only as secondary to the original, Chinese version.)

Required ratio of challenged employees in order to apply for benefits: 1.5 / 100


Cai Shui [2015] No.72 “the Administrative Measures for the Collection and Use of Employment Security Funds for the Disabled”

The proportion of disabled people on the staff of any employer shall not be lower than 1.5% of total staff thereof.

Annual payment of Security Funds = (the number of staff working in the employer last year × the employment proportion for the disabled specified by the people’s government of the province, autonomous region or municipality directly under the Central Government where the employer is located – actual number of disabled employees employed by the employer last year) × the average annual wage of the staff on the job of the employer in the last year.

Challenged employees salaries are calculated as 200% for TAX calculation


Cai Shui [2009] No. 70: “Circular of the Ministry of Finance and the State Administration of Taxation on the Preferential Tax Policies for Facilitating the Employment of the Disabled People”

  1. The actual wages paid to the disabled people by the unit shall be deducted prior to the enterprise income tax and the unit may claim additional deduction equal to 100% of the actual wages paid to the disabled people.
  2. Requirements for enjoying preferential tax policies-“claim additional deduction equal to 100% of the actual wages paid to the disabled people” by units
  • Having signed more-than-one-year (including one year) labor contracts or service agreements in accordance with the law, with the disabled people actually working in the unit.
  • Paying, on time and in full amount, for each settled disabled person the social insurance premium such as primary endowment insurance premium, primary medical insurance premium, unemployment insurance premium and occupational injury insurance premium as specified by the people’s government of the district or county at the locality of the unit in accordance with the law.
  • Paying, via financial institutions such as banks, to each settled disabled person the actual wages of not less than the minimum wage standard as approved by the people’s government of the province that is applicable to the district or county at the locality of the unit.
  • Having the basic facilities for arranging the employment of the disabled people.

Challenged employees social insurance payments could be reimbursed


“Suzhou City  Opinions on further supporting the development of welfare enterprises and promoting the employment of disabled persons”

Welfare enterprises recruit people with disabilities and other difficulty employment people, signing a one-year labor contract, pay social insurance premiums in full, will give the enterprises  full subsidies according to the actual social insurance premiums paid by the enterprises.

The duration of social insurance subsidy will be not more than three years, and the individual payment should still be borne by the individual. Less than five years from the statutory retirement age, the subsidy period can be extended to retirement.

Sustainable CSR with economical benefits – Inclusion Advisory

Full service for all your inclusion needs


Mapping and Consulting

Identifying your company’s possibilities and aspiration for Inclusion and matching it to the nature of your business:

  • Products and processes
  • Accessibility
  • EHS requirements
  • Mentoring & coaching resources

Mapping out Inclusion potential and issuing an ‘Inclusion report’.


‘Diversity & Inclusion Seminar’ for company’s management staff
Assigning or recruiting employees who will lead the project and will be trained in Inclusion Advisory’s Job Coach Academy

Sharing our expertise

  • Unique collaboration processes
  • Specially designed work assistance tools
  • Mentoring & coaching of staff
  • Workplace safety

Full support during the establishment phase

  • Design of workplace and infrastructure
  • Recruiting, assessing and training of employees

Support and Guidance

Presence of a skilled job coach during initial stage.
At the 2nd stage – weekly guidance meeting with our staff.
Information Hotline for constant support.

Case Study

Employing and successfully integrating people with disabilities can be a very hard and demanding task, but luckily, we had the chance to have the Inclusion Advisory support us with their professional experience and incredibly committed team, through every step along our inclusion journey.

Not only did they help us to prepare our staff using their ‘Disability Equality Training’, but also recruit the personnel with disability and to conduct vocational training for the new employees before they entered our operation. Today, we have already successfully hired two people with disabilities in IMS, one of them is our front desk representative, the face of our company is Diversity & Inclusion!

Given the success of the first pilot project -we look forward to hiring more people with disabilities. As a German family owned company we regard it is our duty to commit to social projects and our cooperation with the Inclusion Advisory has led to sustainable results and unparalleled added social value to us, our clients and most of all -to our employees with disabilities and their families.

STEVE HWANG, General Manager
IMS Gear  (Taicang) Co., Ltd.


  • Requirement

    Client approaches Inclusion Advisory (IA) with request to hire one or several PWD (persons with disability)

  • Requirement

    IA team visits client and analyzes workplace readiness for PWD

  • Report

    IA provides detailed report to client which needs to be signed off or amended before candidate scouting can begin

  • Candidate scouting

    IA interviews candidates and provides shortlist of candidates to the client. This can be done through IA’s own network and organizing job fairs together with the company.

  • Interview

    Client interviews candidates

  • Training

    IA provides DET training to production line managers

  • On-going support

    Depending on the actual need, IA provides weekly, bi-weekly or monthly meetings to address potential issues early on

Inclusion Network