Is there any impact on individuals who are exempt from paying social security contributions during the epidemic?

Individuals' rights and interests will not be affected.

The phased exemption of enterprises from paying social security contributions during the 2020 epidemic is only for the part paid by the units, and enterprises should still fulfill their obligation of withholding individual contributions in accordance with the law. At the same time, in order to ensure the social security rights and interests of the contributors, the relevant departments have also made it clear that the implementation of the policy of reduction or deferral does not affect the social security rights and interests of the contributors. Therefore, the individual's contribution record will be calculated continuously and the individual's rights and interests will not be affected.

In order to effectively alleviate the financial pressure on enterprises, the relevant departments will give priority to the direct refund of the fees that have been paid and are eligible for reduction or exemption. For the overpayment of enterprise pension, unemployment, industrial injury insurance unit contribution part, if small and medium-sized enterprises, local human resources and social security, tax departments will be in accordance with the local actuality, directly initiated the refund, without the need for enterprises to submit an application and report the relevant information.

So, enterprises can automatically and accurately enjoy the reduction and exemption policy as long as they make social security fee declarations as usual, without any additional declaration burden. Moreover, in terms of processing channels, the tax department has also improved online filing functions such as the e-tax bureau and unit filing client, which makes it convenient for enterprises to complete the filing and payment of fees without leaving their homes.

Extended information:

After the 2020 enterprise social security fee reduction policy came out, in order to make it convenient for everyone to enjoy the policy of phased reduction and exemption of enterprise social security fees without increasing the burden of enterprise affairs, the tax department has, in accordance with the requirements of the social security fee reduction policy, already Optimized the declaration form, adjusted the information system configuration, and added the label of enterprise type in the system.

Thus, the information system can automatically recognize the type of participating enterprises, and automatically calculate the amount of reduced fees and the actual amount of fees payable based on the basic information declared by the enterprises.

For the overpaid portion of employee health insurance unit contributions, local health insurance and tax departments will directly initiate refunds according to local realities, or offset contributions for subsequent months according to the enterprises' wishes.

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