How long will the company be exempted from social security during the epidemic?

Legal analysis: Since February 2020, all provinces, autonomous regions, municipalities directly under the Central Government (except Hubei Province) and the Production and Construction Corps (hereinafter referred to as provinces) can exempt the payment of three social insurance units of small and medium-sized enterprises according to the situation affected by the epidemic and their financial capacity, and the exemption period will not exceed 5 months; 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.

Legal basis: Notice on Decreasing Social Insurance Premium of Enterprises by Stages (No.Ministry of Human Resources and Social Security [2020] 1 1).

In order to implement the spirit of the important instructions of the General Secretary on the prevention and control of epidemic situation in COVID-19, alleviate the difficulties of enterprises, promote the orderly resumption of work and production, and support the stability and expansion of employment, according to the relevant provisions of the Social Insurance Law, and with the consent of the State Council, the relevant issues concerning the phased reduction and exemption of basic old-age insurance units' payment of unemployment insurance and industrial injury insurance (hereinafter referred to as three social insurances) are hereby notified as follows: From February 2020, the basic old-age insurance, unemployment insurance and industrial injury insurance of enterprises will be reduced and exempted in stages. In order to further help enterprises, especially small and medium-sized enterprises, cope with risks and tide over difficulties, and reduce the payment burden of enterprises and low-income insured persons this year, with the consent of the State Council, we hereby notify you as follows: 1. The policies of provinces, autonomous regions, municipalities directly under the Central Government and * * Production and Construction Corps (hereinafter referred to as provinces) to exempt small and medium-sized enterprises from paying three social insurance units will be expanded to 65438+ in 2020. Provinces (except Hubei Province) will extend the implementation time of the policy of halving the payment of three social insurance units by large enterprises and other insured units (excluding government agencies and institutions, the same below) to the end of June 2020. Hubei Province will continue to implement the policy of exempting large enterprises and other insured units from paying three social insurances until the end of June 2020. Second, enterprises experiencing serious difficulties in production and operation due to the epidemic situation can continue to defer payment of social insurance premiums to 65438+the end of February 2020, and the late payment fee will be exempted during the deferred payment period. Three, the provinces in 2020, the lower limit of social insurance individual contribution base can continue to implement the 20 19 individual contribution base standard, and the upper limit of individual contribution base can be adjusted normally according to regulations. Four, individual industrial and commercial households with employees to participate in the three social insurance units, continue to refer to the enterprise approach to enjoy the unit payment reduction and deferment policy. Five, 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 postpone the payment of the basic old-age insurance premium in 2020. Payment can be continued in 202 1 year, and the payment period is calculated cumulatively; In the unpaid month of 2020, the payment can be made before the end of 20021,and the payment base can be selected within the upper and lower limits of the local individual payment base of 202 1. Six, the provinces should strictly in accordance with the provisions of the rescue scope, rescue time and planning standards, to ensure that all measures are accurately implemented in place, shall not exceed the policy requirements of this notice, and shall not introduce other policies to reduce expenditure and increase income. It is necessary to make overall consideration of this year's reduction and exemption policies and other factors, and adjust the 2020 social security fund revenue and expenditure budget according to procedures. Seven, the provincial governments should effectively assume the main responsibility, accelerate the three social insurance at the provincial level, to ensure that the basic old-age insurance fund for enterprise employees at the provincial level before the end of 2020. It is necessary to strengthen the allocation of funds, do a good job in fund protection, and ensure that all social insurance benefits are paid in full and on time. The provinces should formulate specific implementation measures according to the actual situation, which will be promulgated within 10 days from the date of issuance of this notice, and reported to Ministry of Human Resources and Social Security, Ministry of Finance and State Taxation Administration of The People's Republic of China for the record. We should pay close attention to the organization and implementation, and further implement various policies such as reducing or exempting the three social insurance premiums of enterprises. Ministry of Human Resources and Social Security, Ministry of Finance and State Taxation Administration of The People's Republic of China will supervise and inspect the implementation of policies in due course.