The latest version is released! Operational guidelines for three social insurance premium policies of phased holdover enterprises

Applicable object

1. Enterprises in difficult industries. Five industries: catering, retail, tourism, civil aviation, highway, waterway and railway transportation; Agricultural and sideline food processing industry, textile industry, textile and garment industry, paper and paper products industry, printing and recording media reproduction industry, pharmaceutical manufacturing industry, chemical fiber manufacturing industry, rubber and plastic products industry, general equipment manufacturing industry, automobile manufacturing industry, railway, ship, aerospace and other transportation equipment manufacturing industry, instrument manufacturing industry, social work, broadcasting, television, film and recording products industry, culture and art industry, sports and entertainment industry. 18966.6868686666 16

2 all small and medium-sized enterprises and individual industrial and commercial households with temporary difficulties in production and operation in areas with serious epidemic situation. Institutions, social organizations, foundations, social service agencies, law firms, accounting firms and other social organizations participating in the basic old-age insurance for enterprise employees shall refer to the implementation.

3 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.

two

Policy content

1. Enterprises in difficult industries may apply for deferring the basic old-age insurance premium, unemployment insurance premium and work-related injury insurance premium (hereinafter referred to as the three social insurance premiums), of which the deferring of old-age insurance premium will be implemented until the end of 2022, and the deferring of work-related injury insurance premium and unemployment insurance premium will not exceed 1 year. During the holdover period, the late payment fee will be exempted.

2. Small and medium-sized enterprises and individual industrial and commercial households with temporary difficulties in production and operation in areas seriously affected by the epidemic can apply for holdover of the unit payment part of three social insurance premiums, and the implementation period of holdover will be until the end of 2022, during which the late payment fee will be exempted.

3. 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 suspend payment if they have difficulties in paying fees in 2022, and the unpaid months in 2022 can be paid before the end of 2023. The payment base will be selected independently within the upper and lower limits of the local individual payment base in 2023, and the payment period will be calculated cumulatively.

Specific provisions shall be subject to local implementation measures.

three

operating procedure

(A) the way to enjoy

Enterprises with difficulties that meet the requirements may apply for deferring social insurance premiums for a certain period of time according to their own conditions.

(2) Relevant laws and regulations

Enterprises applying for holdover of social insurance premiums shall fulfill the obligation of withholding and remitting individual contributions of employees according to law. During the holdover period, if employees apply for pension insurance benefits and handle business such as relationship transfer, the enterprise shall pay the holdover pension insurance premium for them.

Specific provisions shall be subject to local implementation measures.

four

relevant documents

(1) Notice of Ministry of Human Resources and Social Security and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Doing a Good Job in Stabilizing Unemployment Insurance and Improving Skills to Prevent Unemployment (Caishui [2022] No.23)

(II) Notice of the General Office of State Taxation Administration of The People's Republic of China City, Ministry of Human Resources and Social Security on the phased implementation of the policy of holdover of social insurance premiums for enterprises in extremely poor industries (No.[2022]16 issued by the Ministry of Human Resources and Social Security)

(III) Notice of Ministry of Human Resources and Social Security, National Development and Reform Commission, Ministry of Finance and State Taxation Administration of The People's Republic of China on Expanding the Implementation Scope of Social Insurance Premium Payment Policy (Ministry of Human Resources and Social Security [2022] No.31)

five

relevant issues

(1) After expanding the implementation scope of the policy of holdover of social insurance premiums, which industries can holdover social insurance premiums?

A: According to the Notice of Ministry of Human Resources and Social Security, the National Development and Reform Commission, the Ministry of Finance and State Taxation Administration of The People's Republic of China on Expanding the Implementation Scope of the Staged Postponement of Social Insurance Premium Policy (Ministry of Human Resources and Social Security [2022] No.31), the implementation scope of the Postponement of Social Insurance Premium Policy is expanded this time. On the basis of implementing phased holdover of basic old-age insurance, unemployment insurance and work-related injury insurance for employees in five extremely poor industries, such as catering, retail, tourism, civil aviation and highway, waterway and railway transportation, we will further expand the scope of industries where holdover policy is applicable, focusing on the supply chain of industrial chain and manufacturing enterprises that are greatly affected by the epidemic and have difficulties in production and operation. Specifically, it includes: agricultural and sideline food processing industry, textile industry, textile and clothing industry, paper and paper products industry, printing and recording media reproduction industry, pharmaceutical manufacturing industry, chemical fiber manufacturing industry, rubber and plastic products industry, general equipment manufacturing industry, automobile manufacturing industry, railway, ship, aerospace and other transportation equipment manufacturing industry, instrument manufacturing industry, social work, radio and television, film and recording products industry, culture and art industry, sports, entertainment industry,

(2) We are a catering enterprise and are seriously affected by the epidemic. We apply for postponing the payment of the old-age insurance premium from May to June. Can I still apply for deferred payment of the old-age insurance premium for the second half of the year?

A: According to the Notice of Ministry of Human Resources and Social Security, National Development and Reform Commission, Ministry of Finance and State Taxation Administration of The People's Republic of China on Expanding the Implementation Scope of Staged Postponement of Social Insurance Premium (Ministry of Human Resources and Social Security Fa [2022] No.31), the time limit for enterprises in five poverty-stricken industries to defer payment of endowment insurance premium is extended to the end of 2022. Therefore, all the endowment insurance premiums that your company should pay before the end of 2022 can be applied for deferred payment.

We are a textile enterprise. Can I enjoy the policy of delaying payment of social insurance premiums for a few months at most?

A: According to the Notice of Ministry of Human Resources and Social Security, the National Development and Reform Commission, the Ministry of Finance and State Taxation Administration of The People's Republic of China on Expanding the Implementation Scope of the Staged Deferred Payment Policy of Social Insurance Premium (Ministry of Human Resources and Social Security [2022] No.31), the textile industry belongs to the industries with the expanded scope of deferred payment and can enjoy the deferred payment policy of social insurance premium. Among them, the implementation period of deferred payment of enterprise employees' old-age insurance premiums will be until the end of 2022, and the deferred payment period of industrial injury and unemployment insurance premiums will not exceed 1 year. According to the requirements, each province will formulate specific implementation measures, clarify the implementation procedures, holdover period, etc. Therefore, the specific implementation period shall be subject to the implementation measures issued by the province where your company is located.

(4) We are a small hostel, and the registered industry type is accommodation. Can I enjoy the policy of deferred payment of social insurance premiums?

A: According to the Notice of Ministry of Human Resources and Social Security, the National Development and Reform Commission, the Ministry of Finance and State Taxation Administration of The People's Republic of China on Expanding the Implementation Scope of Staged Postponement of Social Insurance Fees (Ministry of Human Resources and Social Security Fa [2022] No.31), small and medium-sized enterprises that have temporary difficulties in production and operation in areas seriously affected by the epidemic can apply for deferring the basic old-age insurance premiums, unemployment insurance premiums and work-related injury insurance premiums paid by their employees, and the implementation period will be extended to the end of 2022. Therefore, if your company is a small and medium-sized enterprise with temporary difficulties in production and operation in areas seriously affected by the epidemic, you can apply for a social insurance premium holdover policy. The specific standards of enterprises in difficulty and the conditions for identifying small and medium-sized enterprises shall be subject to the specific implementation measures of this province.

(5) As a law firm, can we enjoy the policy of deferred payment of social insurance premiums?

A: According to the Notice of Ministry of Human Resources and Social Security, the National Development and Reform Commission, the Ministry of Finance and State Taxation Administration of The People's Republic of China on Expanding the Implementation Scope of Staged Postponement of Social Insurance Fees (Ministry of Human Resources and Social Security Fa [2022] No.31), small and medium-sized enterprises that have temporary difficulties in production and operation in areas seriously affected by the epidemic can apply for deferring the basic old-age insurance premiums, unemployment insurance premiums and work-related injury insurance premiums paid by their employees, and the implementation period will be extended to the end of 2022. Institutions, social organizations, foundations, social service agencies, law firms, accounting firms and other social organizations participating in the basic old-age insurance for enterprise employees shall refer to the implementation. Therefore, law firms can apply for social insurance premium holdover policy, but whether it is recognized as a difficult enterprise depends on the specific implementation measures of your province.

(6) I am an employee of an automobile manufacturing enterprise. Can I apply for holdover of my social insurance premium together?

A: According to the Notice of Ministry of Human Resources and Social Security, National Development and Reform Commission, Ministry of Finance and State Taxation Administration of The People's Republic of China on Expanding the Implementation Scope of Phased Social Insurance Premium Policy (Ministry of Human Resources and Social Security [2022] No.31), the deferred social insurance premium policy is only aimed at the basic old-age insurance premium, unemployment insurance premium and work-related injury insurance premium paid by enterprise employees. For the part that employees should pay, the enterprise shall fulfill the obligation of withholding and remitting according to law.

(7) Our enterprise has applied for and been granted deferred payment of social insurance premiums. Will there be a late fee for delaying the payment of social insurance premiums within the policy period?

A: According to the Notice of Ministry of Human Resources and Social Security, the National Development and Reform Commission, the Ministry of Finance and State Taxation Administration of The People's Republic of China on Expanding the Implementation Scope of the Staged Postponement Policy of Social Insurance Premium (Ministry of Human Resources and Social Security [2022] No.31), enterprises that defer payment of social insurance premium according to regulations are exempted from paying late fees during the deferral period.

(8) We are a bar, and the registered industry type is entertainment. Do you want to apply for deferred payment of social insurance premiums?

A: According to the Notice of Ministry of Human Resources and Social Security, the National Development and Reform Commission, the Ministry of Finance and State Taxation Administration of The People's Republic of China on Expanding the Implementation Scope of the Policy of Staged Postponement of Social Insurance Premium (Ministry of Human Resources and Social Security [2022] No.31), the deferral of social insurance premium adheres to the principle of voluntariness, and eligible enterprises with difficulties can apply for deferral of social insurance premium for a certain period according to their own conditions. Therefore, you can choose to defer payment of social insurance premiums or not according to your own situation.

(9) Our company has applied for deferred payment of social insurance premiums according to regulations, but several employees are preparing to retire this year. Do you need to pay social insurance for them?

A: According to the Notice of Ministry of Human Resources and Social Security, the National Development and Reform Commission, the Ministry of Finance and State Taxation Administration of The People's Republic of China on Expanding the Implementation Scope of Social Insurance Premium Payment Policy (Ministry of Human Resources and Social Security [2022] No.31), the delay in paying social insurance premiums does not affect the individual rights and interests of employees. During the holdover period, if employees apply for pension insurance benefits and handle business such as relationship transfer, the enterprise shall pay the holdover pension insurance premium for them. Therefore, if employees apply for pension insurance benefits after retirement, enterprises should make up deferred pension insurance premiums for employees in time.

(10) Our enterprise has applied for and been granted a deferred payment of social insurance premiums due this year, but its production and operation are still facing difficulties and it is ready to cancel. When will the deferred payment be paid?

A: According to the Notice of Ministry of Human Resources and Social Security, the National Development and Reform Commission, the Ministry of Finance and State Taxation Administration of The People's Republic of China on Expanding the Implementation Scope of the Staged Hold-over Policy of Social Insurance Premium (Ministry of Human Resources and Social Security [2022] No.31), enterprises applying for holding-over social insurance premium should pay the held-over part before cancellation.

Specific provisions shall be subject to local implementation measures.