Social security assistance policy during the epidemic period

Legal analysis: 1. According to the preferential policy of social security reduction and exemption in 2020, the social security fee reduced by the new extension policy includes the contributions of three social security units of enterprises, specifically: basic old-age insurance, unemployment insurance and work-related injury insurance.

2. Extend the implementation period of the phased relief policy. Small and medium-sized enterprises implement three partial exemption policies for social security units, and the implementation period is extended to the end of 65438+February 2020; Individual industrial and commercial households with employees who participate in three social security projects in the form of units can enjoy the exemption policy of unit payment with reference to small and medium-sized enterprises.

3. Large enterprises in other provinces and other insured units (excluding government agencies and institutions) outside Hubei Province will implement the policy of halving the payment of social security three units, and the implementation period will be extended to the end of June 2020;

4. Large enterprises in Hubei Province and other insured units will be exempted from paying three social security units until the end of June 2020.

5. Enterprises with serious difficulties in production and operation affected by the epidemic can continue to apply for holdover of three social security fees, and the late payment fee will be exempted during the holdover period. The holdover period shall be implemented until the end of February 2020, and shall not be extended beyond the year.

6. If large enterprises and other insured units in other provinces outside Hubei Province have paid the three social insurance premiums in May and June in full, the social security agencies and tax authorities will pay or return them in the following months according to the wishes and choices of the insured units after the local specific implementation measures are officially introduced.

Legal basis: Article 60 of the Social Insurance Law of People's Republic of China (PRC) * * * The employer shall declare by itself and pay the social insurance premium in full and on time. Except for legal reasons such as force majeure, the payment shall not be postponed or reduced. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis. Individual industrial and commercial households without employees, part-time employees who have not participated in social insurance in the employing units and other flexible employees can pay social insurance premiums directly to the social insurance premium collection agencies.