On July 15, 2013, Tianjin issued the Provisions on Relief from Security Payment for Employment of the Disabled (“Provisions”). The Provisions specify that enterprises under deficit may apply for 40% to 60% deductions of security payment for employment of the disabled based on their average degree of deficit for employees of the previous year. However, if the annual average salary for employees of the previous year exceeds the security payment standards, such enterprises may not apply for relief. Furthermore, enterprises in the process of bankruptcy are exempted from paying security payments.