Detailed explanation of the content of social security fee holdover policy

After the implementation of the phased holdover policy of social insurance premiums, the ownership period and holdover period that enterprises can holdover have the following changes:

(A) Five poverty-stricken industries

Can apply for deferred payment of three social insurance premiums paid by the unit. Individual industrial and commercial households and other units with employees who participate in social insurance in the above-mentioned industries in the form of units shall defer payment with reference to enterprise measures. Among them, the deferred payment period of the basic old-age insurance premium for enterprise employees is from May 2022 to 65438+February, and the deferred payment period of unemployment insurance premium and work-related injury insurance premium is from May 2022 to April 2023.

(2) 65,438+07 deferred payment to expand industries

Difficult enterprises belonging to 17 difficult industries, such as agricultural and sideline food processing industry, may apply for deferring the payment of three social insurance premiums if they suffered continuous losses 1 month or more before applying for deferring payment in 2022. Among them, the deferred payment period of enterprise employees' basic old-age insurance premium is from June 2022 to 65438+February, and the deferred payment period of unemployment insurance premium and work-related injury insurance premium is from June 2022 to May 2023.

(three) affected by the epidemic of small and medium-sized enterprises and other insured units, the deferred payment period is from June 2022 to 65438+February.

Content source: Xiamen Taxation Bureau, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), published by Deep Space Network.