The epidemic social security can be delayed for several months.

Affected by the epidemic situation and facing difficulties in production and operation, if it is difficult for an employer to pay social security fees in full and on time after the end of the extended payment period, it may apply to the social security agency where the social security relationship is located for an extension of payment. The holdover time shall not exceed 6 months.

You Jun, Vice Minister of Ministry of Human Resources and Social Security, said that Ministry of Human Resources and Social Security, together with the Ministry of Finance and State Taxation Administration of The People's Republic of China, studied and formulated the Notice on Reducing Social Insurance Fees of Enterprises in Stages, which defined three measures: exemption, reduction and deferment.

Exemption amount means that from February 2020, all provinces can exempt the unit contributions of the three social insurances of small and medium-sized enterprises' pension, unemployment and industrial injury insurance for no more than five months, which means that the exemption amount policy can be implemented until June. Hubei province can extend the scope of exemption to all kinds of insured enterprises.

Relief means that other provinces outside Hubei can halve the payment of three social security units of large enterprises and other insured units, and the period of relief is no more than three months. As the government agencies and institutions are not involved in business issues and are less affected by the epidemic, they are not included in the scope of this rescue policy.

Deferred payment means that enterprises that are affected by the epidemic and have serious difficulties in production and operation can apply for deferred payment. The deferred payment period shall not exceed 6 months in principle, and the late payment fee shall be exempted during the deferred payment period.

In order to ensure that the rescue policy is put in place, the Notice also proposes to ensure that the personal rights and interests of employees are not affected and that all social security benefits are paid in full and on time. The phased reduction and exemption of the contributions of the three social insurance units of enterprises has fully considered the operation of the three social insurance systems and the balance of funds, and the overall fund support ability is relatively strong. After the implementation of the relief policy, the normal operation of the system can be guaranteed, and various social insurance benefits such as pensions can be paid in full and on time.

legal ground

Notice on reducing the social insurance premium of enterprises in stages

1. Since February 2020, all provinces, autonomous regions, municipalities directly under the Central Government (except Hubei Province) and Xinjiang Production and Construction Corps (hereinafter referred to as provinces) can exempt small and medium-sized enterprises from paying three social insurance units for a period of no more than five months according to the situation affected by the epidemic and the affordability of funds; For large enterprises and other insured units (excluding government agencies and institutions), the payment of the three social insurance units can be halved, and the reduction period is not more than 3 months.

Two, since February 2020, Hubei Province can be exempted from all types of insured units (excluding institutions) to pay part of the three social insurance units, the exemption period is not more than 5 months.

3 enterprises with serious difficulties in production and operation affected by the epidemic situation may apply for holdover of social insurance premiums. In principle, the holdover period shall not exceed 6 months, and the late payment fee shall be exempted during the holdover period.