The latest three social security relief policies

Legal analysis: 1. Extend the implementation period of the phased relief policy.

Different types of insured units have different reduction and exemption policies and deadlines.

Implement three partial exemption policies for small and medium-sized enterprises, and extend the implementation period to the end of 65438+February 2020;

For large enterprises and other insured units (excluding government agencies and institutions) in provinces outside Hubei Province, three policies of halving the payment of social security units will be implemented, and the implementation period will be extended to the end of June 2020;

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

2. In 2020, the standard of 20 19 can continue to be implemented for the lower limit of individual contribution base of social insurance.

In 2020, the lower limit of individual contribution base of social insurance in each province can continue to implement the lower limit standard of 20 19, and the upper limit of individual contribution base will be adjusted normally according to regulations.

3. Allow insured individuals to take the initiative to suspend payment in 2020.

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.

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. Insured units with serious difficulties in production and operation due to the epidemic can continue to apply for holdover of three social security fees until the end of 65438+February in 2020, and the late payment fee will be exempted during the holdover period.

Legal basis: Notice of Ministry of Human Resources and Social Security Insurance, Ministry of Finance and State Taxation Administration of The People's Republic of China on Extending the Implementation Period of the Policy of Reducing and Remitting Enterprise Social Insurance Premium by Stages (Ministry of Human Resources and Social Security Fa [2020] No.49).

The first is to extend the implementation period of reducing the payment of three social insurance units.

Enjoy the extension of the three social insurance unit contributions for the applicable object as stipulated in the Guangdong Social Development [2020] No.58, small and medium-sized enterprises and individual industrial and commercial households who participate in the insurance in the form of units are partially exempted from the payment of the three social insurance units, and the implementation is extended to the end of 65438+February 2020. Large enterprises and other insured units (excluding government agencies and institutions, the same below) will be extended to the end of June 2020.

Construction projects started from February 1 2020 to February 3 1 2020 will enjoy the extended phased industrial injury insurance premium reduction and exemption policy according to the corresponding types of general contractors.

Two, adjust the period of deferred payment and deferred payment of three social insurance premiums.

During the period of phased relief policy, employers who are still unable to pay social insurance premiums for their employees after enjoying the relief policy, according to the Notice of Guangdong Provincial People's Government on Printing and Distributing Some Policies and Measures to Further Stabilize and Promote Employment in Guangdong Province (Guangdong Government [2020]12) and the Notice of Guangdong Provincial Taxation Bureau in State Taxation Administration of The People's Republic of China, Guangdong provincial department of human resources and social security's Notice on the Payment and Treatment of Social Insurance during the Prevention and Control of Pneumonia Infection in novel coronavirus (No.24 [2020] of Guangdong People's Society) stipulates that the payment of the three social insurance premiums can be postponed for a period of time, and the longest period shall not exceed 2020. Enterprises with serious production difficulties due to the epidemic situation can continue to postpone the payment of social insurance premiums until the end of 65438+February in 2020, and the late payment fee will be exempted during the postponement 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; The unpaid month in 2020 can be paid before the end of 20021,and the payment base can be selected within the upper and lower limits of the individual payment base of 202 1.

Three. Other related matters.

In 2020, the lower limit of individual contribution base of social insurance will continue to implement the standard of 20 19 years, and the upper limit of individual contribution base will be adjusted normally in the whole province according to regulations.

During the extension of the implementation period of the phased social insurance premium reduction and exemption policy, relevant measures such as enterprise type classification, enterprise declaration, treatment payment, rights protection, management service, etc. will continue to be implemented in accordance with the relevant provisions of document No.58 [2020] of Guangdong People's Social Development, and the original document No.58 of Guangdong People's Social Development [2020] stipulates that the construction projects that enjoy the phased reduction and exemption of work-related injury insurance premiums will be recalculated according to the extension of the reduction and exemption period stipulated in this notice and returned according to regulations.