202 1 What are the preferential policies for the phased reduction and exemption of enterprise social insurance premiums in Guangzhou?

? A: The phased policy of reducing and exempting enterprise social insurance premiums mainly includes exemption, reduction, deferment, deferment and refund.

? The first is "exemption". For small and medium-sized enterprises and individual industrial and commercial households that have registered for insurance payment, the unit payment of enterprise basic endowment insurance, unemployment insurance and industrial injury insurance from February 2020 to February 65438 will be exempted.

? The second is "reduction". For large enterprises, various social organizations and private non-enterprise units that have registered for insurance payment, the payment of basic old-age insurance, unemployment insurance and industrial injury insurance units will be halved from February to June 2020. From February to June, 2020, the contribution rate of employees' social medical insurance units in enterprises, individual industrial and commercial households, various social organizations and private non-enterprise units that have registered for insurance payment is 3.5%. In 2020, the lower limit of individual contribution base of enterprise basic endowment insurance will continue to implement the lower limit standard of individual contribution base of 20 19.

? The third is "procrastination". Enterprises that cannot pay social insurance premiums on time due to the epidemic are allowed to postpone payment within three months after the outbreak is lifted; Paying social insurance premiums is exempt from late fees. Among them, the extension period of basic endowment insurance, unemployment insurance and industrial injury insurance for enterprise employees shall not exceed the end of 65438+February 2020.

? The fourth is "slow". After the holdover, the employing unit that has serious production difficulties due to the epidemic can continue to hold over the basic old-age insurance premium, unemployment insurance premium and work-related injury insurance premium of enterprise employees until June 65438+February 3 1 in 2020, and the late payment fee will be exempted during the holdover period.

? Individual industrial and commercial households and all kinds of flexible employees who participate in the basic old-age insurance for enterprise employees in their personal capacity may voluntarily postpone the payment if it is really difficult to pay the basic old-age insurance premium in 2020. Payment can be continued in 202 1 year, and the payment period is calculated cumulatively; In the unpaid month of 2020, the payment can be made before the end of 20021,and the payment base can be selected within the upper and lower limits of the local individual payment base of 202 1.

? The fifth is "retreat". If the social insurance premiums paid since February 1 2020 are in line with the policy of reducing social insurance premiums by stages, the tax authorities will return them to the original deduction account of the employer in batches according to procedures and functions, without the employer submitting an application. According to the original project of Guangdong People's Social Development [2020] No.58, the amount of work-related injury insurance premium is recalculated according to the extended rescue period and refunded according to regulations.