Reduction and exemption of social security contributions and refunds

"Up to now, local human and social departments have helped more than 8,300 key enterprises and solved the recruitment problem of 280,000 people; As of March 3, a total of 265,438+10,000 migrant workers have been organized to return to their hometowns for employment. "

Ministry of Human Resources and Social Security, together with the Ministry of Finance and State Taxation Administration of The People's Republic of China, issued the Notice on Decreasing Social Insurance Fees of Enterprises in Phases, which clarified three measures of "exemption, reduction and delay" for enterprises to pay social insurance fees for old-age pension, unemployment and work-related injuries. As soon as the relief policy was introduced, it was generally welcomed by enterprises, especially small and medium-sized enterprises. The progress of the policy has also received much attention.

Twenty-nine provinces have issued policy documents on social security fee reduction and exemption, and the implementation documents of other provinces have also been submitted to the provincial government for approval. Nie Mingjuan, director of the Pension Insurance Department of Ministry of Human Resources and Social Security, said that according to the documents issued by various localities, all provinces have implemented the policy of exemption, reduction and deferment according to the high limit set by the state, so as to alleviate the difficulties of enterprises to the greatest extent. I believe that enterprises will soon feel the effect of phased relief of social insurance premiums.

Then, how will the phased reduction of corporate social insurance premiums be implemented?

First of all, the local relief policies have been uniformly implemented and cannot be extended. Secondly, the collected social security fees can be refunded or offset against future payments. In addition, the holdover policy and the reduction and exemption policy are connected in an orderly manner, and the holdover period should not exceed 6 months in principle.

At the same time, if the insured unit applies for social security holdover, it can still enjoy the corresponding reduction and exemption policies of three social insurance premiums: pension, unemployment and work injury. "For example, if an enterprise is affected by the epidemic and has serious difficulties in production and operation, and applies for deferring social insurance premiums in March, then the enterprise will still enjoy the reduction and exemption policy when it pays back in August."

The relief policy will not affect the individual social insurance rights and interests of the insured. Social insurance in China follows the principle of corresponding rights and obligations, and payment is related to treatment. According to the current regulations, all units and employees pay in full, and their personal rights and interests can be completely recorded. "This time, the reduction and exemption policy was introduced due to special circumstances, but as long as employees pay in full, personal rights and interests will not be damaged."

In the past two years, the old-age insurance has continuously introduced large-scale policies of reduction, relaxation and reduction. Can the endowment insurance system achieve sustainable development? Can the pension be paid in full?

"Please rest assured that the central government has made this decision after careful consideration and repeated calculations, and there are comprehensive measures to ensure the timely and full payment of pensions and the long-term sustainability of the system.

In addition, small and medium-sized enterprises are the main channels to attract employment. In the face of sudden epidemic, how to help small and medium-sized enterprises tide over the difficulties and stabilize the main force of employment?

"In this regard, Ministry of Human Resources and Social Security and the relevant departments have issued a series of policy measures to give full play to the phased policy combination of' exemption, withdrawal, subsidy, delay and service' and fully support small and medium-sized enterprises to stabilize employment." Zhang Ying, director of Ministry of Human Resources and Social Security Employment Promotion Department, said.

"Exemption"-the payment of enterprise social insurance premiums is reduced by stages. For small and medium-sized enterprises, payment of pension, unemployment and work injury can be exempted for up to 5 months.

"Return"-Expanding unemployment insurance benefits's post of return. Lower the policy threshold and relax the application conditions. Up to now, it has paid110.20 billion yuan to 470,000 enterprises nationwide, benefiting 24.26 million employees.

"Supplement"-Make full use of subsidy policy to promote employment and entrepreneurship. Enterprises can apply for social security subsidies, fixed tax relief, business guarantee loans and interest subsidies to attract key groups such as people with employment difficulties; Those who provide internship positions for college graduates may apply for employment internship subsidies; Organizing employees to participate in online and offline training can apply for vocational training subsidies. At the same time, if key groups start businesses, they can apply for policies such as quota tax relief, business guarantee loans and interest subsidies, and venue arrangement.

"Slow"-Allow the extension of commercial guaranteed loans. If the borrower of the personal business guarantee loan suffers from COVID-19, he may apply for extension and discount, the longest of which shall not exceed 1 year.

"Service"-Optimize the supply of employment and entrepreneurship services and vocational training. Ministry of Human Resources and Social Security will continue to organize online Spring Breeze Action, carry out video recruitment, remote interview and online entrepreneurship guidance, implement accurate docking of people and posts, and provide equal public employment services such as recruitment and employment for small and medium-sized enterprises' entrepreneurial projects. At the same time, open the online training platform for free and provide training courses for badly needed positions.