Please see the "Free Slow Retirement" and the "Gift Package" of Gansu's phased reduction of enterprise social security fees.

Original title: "Free Retirement" Gift Package for Enterprises to Reduce Burden

Our province has implemented a phased policy of reducing and exempting enterprise social security premiums.

The Provincial Department of Human Resources and Social Security, the Provincial Department of Finance, and the Gansu Provincial Taxation Bureau of State Taxation Administration of The People's Republic of China recently issued the "Implementation Opinions on Issues Related to Phased Reduction and Exemption of Enterprise Social Insurance Fees" (hereinafter referred to as "Opinions"). The "Opinions" pointed out that people's social departments and finance and taxation departments at all levels should focus on the goal and task of reducing social insurance premiums in stages, and implement the work of defining the applicable object of the reduction and exemption policy, refining the reduction and exemption process, offsetting the reduction and exemption fees, delaying the payment of difficulties, and publicizing policies to ensure that the reduction and exemption policy is effective and truly enhance the sense of enterprise acquisition. We must firmly hold the bottom line of people's livelihood security, ensure that social security benefits are not affected and paid in full and on time, and safeguard the legitimate rights and interests of the insured.

Execution period

Enterprise basic old-age insurance, unemployment insurance and industrial injury insurance (hereinafter referred to as the three social insurances) shall be implemented from February 2020 1 to June 30, 2020. From February 1 in 2020, small and medium-sized enterprises in the province will be exempted from the payment of three social insurance units from February to June, and the payment of three social insurance units will be halved for large enterprises in the province from February to April. The reduction and exemption policy is strictly defined as three social insurance premiums in the period to which the expenses belong. The insured units pay back the arrears before the implementation of the reduction and exemption policy, and the social insurance premiums after the termination of the reduction and exemption policy do not belong to the scope of this reduction and exemption policy. Insured units can still enjoy the corresponding relief policy if they pay three social insurance premiums in the month when the relief policy is implemented during the holdover period.

Applicable object

The three social insurance premium reduction and exemption policies introduced this time exempt three social insurance units, including various small and medium-sized enterprises. Individual industrial and commercial households with insured units can enjoy the reduction and exemption policy with reference to small and medium-sized enterprises. The scope of units that can collect three social insurance unit contributions by half includes all kinds of large enterprises, private non-enterprise units, social organizations and other social organizations.

Units or personnel who reduce or pay three social insurances do not include government agencies and institutions (including units participating in the basic old-age insurance of enterprises), individual industrial and commercial households and flexible employees who participate in the insurance in their personal capacity.

Enterprise planning

In order to ensure the implementation of the three social insurance assistance policies, all regions should classify the insured enterprises with independent legal personality according to the requirements of Document No.80. In areas where the three social insurance premiums are not uniformly collected, the classification of enterprises participating in unemployment insurance and work-related injury insurance is consistent with the basic old-age insurance of enterprises.

Under the leadership of local governments, we can determine the types of enterprises by sharing data with the departments of industry, informatization and statistics, and directly adopt the conclusions of relevant departments. If the enterprise type cannot be determined, the social insurance agency will take the lead in enterprise classification, which can be carried out in the following ways: First, according to the existing insurance registration data of enterprises, enterprises are classified according to the current standards, and the relevant data can be subject to the data at the end of 20 19; Second, if the existing data cannot meet the needs of enterprise planning, the notification commitment system can be implemented without increasing the transactional burden of enterprises. Branches of enterprises are classified according to their independent legal person types. The conclusion of enterprise classification is finally confirmed by the people's government of the overall planning area. If the insured enterprise has any objection to the conclusion, it may apply for change. In principle, once the type of insured enterprise is determined, it will not change in the process of policy implementation. During the implementation of the policy, new enterprises should go through the insurance formalities on time, and all localities should make plans for new insured enterprises in time to ensure that they enjoy relevant relief policies according to regulations.

Handling of paid social insurance premiums in February

In areas where social insurance premiums have been collected in February 2020, it is necessary to re-verify the amount of contributions payable by the insured units and accurately determine the amount of assistance. For the amount of assistance, direct refund is preferred to respond to social concerns in a timely manner.

For small and medium-sized enterprises, each region can initiate refunds in batches according to procedures and functions, and it is not necessary for the insured units to apply and submit relevant materials. For large enterprises and other insured units, social insurance agencies at all levels should strengthen communication with the insured units, respect the wishes and choices of the insured units, and can offset the payment or return it in the next month.

Deferred payment processing

Insured units shall pay social insurance premiums in full and on time according to the reduced amount during the extended period stipulated in the Notice on Doing a Good Job in Extending the Insurance Payment Period during the Prevention and Control of novel coronavirus Epidemic (No.52 [2020] of Jiangxi Renshe Tong). Insured units (including institutions participating in the basic old-age insurance for enterprises) that have serious difficulties in production and operation affected by the epidemic can apply to social insurance agencies for holdover in accordance with relevant regulations. The implementation period of holdover is within 2020, and the holdover period shall not exceed 6 months in principle. The starting month of the holdover period is the first month in arrears, and the late payment fee is exempted during the holdover period. All regions should strictly grasp the conditions of holdover and follow the prescribed procedures.

If the employer and the employee reach an agreement through consultation, and at the same time hold over the part of the individual contributions withheld and remitted, the part that should be paid in the individual account of the enterprise's basic old-age insurance during the holding over period will not bear interest, and the insured unit will pay in time before the expiration. Workers in the holdover period to apply for pension, unemployment insurance or transfer the pension insurance relationship, units and individual workers should first make up the holdover of social insurance premiums. The implementation of phased reduction and deferred payment of work-related injury insurance premiums will not affect the insured employees' enjoyment of relevant treatment of work-related injury insurance.

The scope of units exempted from paying three social insurances includes all kinds of small and medium-sized enterprises.

Insured units (including institutions participating in the basic old-age insurance for enterprises) may apply to social insurance agencies for holdover in accordance with the relevant provisions if there are serious difficulties in production and operation affected by the epidemic.

The scope of units that can collect three social insurance unit contributions by half includes all kinds of large enterprises, private non-enterprise units, social organizations and other social organizations.

In areas where social insurance premiums have been collected in February 2020, it is necessary to re-verify the amount of contributions payable by the insured units and accurately determine the amount of assistance. For the reduced amount, it is best to refund it directly. (Lanzhou Daily)