Influence of exempting the unit from paying part of social security on individuals

Personal rights and interests are not affected.

During the epidemic in 2020, the social security fees of enterprises will be reduced in stages, only for the part paid by the unit, and enterprises should still fulfill the obligation of withholding and remitting individual contributions according to law. At the same time, in order to protect the social security rights and interests of the payer, the relevant departments have also made it clear that the implementation of the policy of reducing or delaying payment will not affect the social insurance rights and interests of the payer. Therefore, individual payment records will be calculated continuously, and individual rights and interests will not be affected.

In order to effectively alleviate the financial pressure of enterprises, the relevant departments will give priority to the direct refund of the fees that have been paid and meet the conditions for reduction and exemption. For the overpaid part of the enterprise pension, unemployment and work-related injury insurance units, if it is a small and medium-sized enterprise, the local social department and the tax department will directly initiate the refund according to the local situation, without the need for the enterprise to submit an application and related materials. Therefore, as long as enterprises declare social insurance premiums as usual, they can automatically and accurately enjoy the reduction and exemption policy without increasing the extra burden of declaration. Moreover, in terms of handling channels, the tax authorities have also improved the online declaration functions such as the electronic tax bureau and the unit declaration client, which is convenient for enterprises to complete the declaration and payment without leaving home.

Legal basis:

People's Republic of China (PRC) social insurance law

Article 4 Employers and individuals in People's Republic of China (PRC) shall pay social insurance premiums according to law, and have the right to inquire about payment records and personal rights and interests records, and ask social insurance agencies to provide social insurance consultation and other related services. Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.

Article 58 An employing unit shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for its employees. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay.

Employees-free individual industrial and commercial households who voluntarily participate in social insurance, part-time employees who do not participate in social insurance in the employing unit and other flexible employees shall apply to the social insurance agency for social insurance registration. The state establishes a national unified personal social security number. Personal social security number is a citizen's identity number.