Complex sentence: It stated that the proportion of disabled employees should be at least 1.5%, although the number differed between provinces and failure to meet this proportion would result in a fee toward the employment security fund for disabled persons.
Split into simpler sentences: It stated that the proportion of disabled employees should be at least 1.5%, although the number differed between provinces. Failure to meet this proportion would result in a fee to the employment security fund for disabled persons.