Social Security Payment Policy for Difficult Enterprises in Chongqing

First, small and medium-sized enterprises and individual industrial and commercial households insured by the unit are exempted from paying the unit fee for 5 months. Small and medium-sized enterprises are the main force of economic development and the main channel to absorb employment. They play an irreplaceable role in stabilizing employment and promoting economic development, but their ability to resist risks is relatively weak. How to give maximum support to small and medium-sized enterprises and help them tide over the difficulties is very important for stabilizing and expanding employment and promoting economic and social development. To this end, Chongqing has made good use of the longest exemption period stipulated by the state, and it is clear that from February to June 2020, the unit contributions of the three social insurances for small and medium-sized enterprises, such as pension, unemployment and work injury, will be exempted. At the same time, it is clear that individual industrial and commercial households with insured units can refer to the implementation.

Second, large enterprises, private non-enterprise units and social organizations. A unit payment of 3 months will be charged at half. Large enterprises are very important to the national economy and have strong ability to resist risks. However, due to the epidemic, their production and business activities have also encountered difficulties. Giving appropriate policy support can play a positive role in the resumption of production. To this end, Chongqing has also made good use of the longest period of 50% collection stipulated by the state, and made it clear that from February to April 2020, the contributions of pension, unemployment and industrial injury insurance units of large enterprises will be halved. Considering that private non-enterprise units, social organizations and other insured units have encountered difficulties in varying degrees due to the epidemic, these units will be levied by half. However, government agencies and institutions do not involve production and operation issues, so they are not within the implementation scope of this phased social insurance premium reduction and exemption policy.

Third, enterprises with particularly difficult production and operation conditions can also apply for deferred payment of social insurance premiums. Because some enterprises are seriously affected by the epidemic, after the reduction of social insurance premiums, the production and operation of enterprises are difficult to improve in the short term, and it is still difficult to pay. To this end, the policy stipulates that the insured units affected by the epidemic, facing temporary difficulties in production and operation, and really unable to pay social insurance premiums in full, including institutions participating in the basic old-age insurance for enterprises, may apply for deferring the social insurance premiums payable in the current period from February 2020 during the implementation of the reduction and exemption policy, and the collection period can be extended for up to 6 months. During the holdover period, the late payment fee will be exempted.

The fourth is to simplify procedures. Simplify the policy procedures for enterprises to enjoy, and determine the reduction or exemption of enterprise objects through multi-department linkage and information sharing, without increasing the transactional burden of enterprises. Enterprises enjoying the tax reduction or exemption policy, including individual industrial and commercial households with insured units, shall be issued by the municipal statistical department in accordance with the Notice of the Ministry of Industry and Information Technology, the Statistics Bureau, the Development and Reform Commission and the Ministry of Finance on Printing and Distributing the Classification Standards for Small and Medium-sized Enterprises (No.300 of the Ministry of Industry and Information Technology [201]) and the National Bureau of Statistics on Printing and Distributing Small, Medium and Small Enterprises (20/)

Eligible insured units, including institutions participating in the basic old-age insurance for enterprises, apply to the human resources and social security department of the insured place for extending the collection period, which will be examined and handled jointly with the tax department and reported to the Municipal Human Resources and Social Security Bureau and Chongqing Taxation Bureau for the record.

The fifth is to protect the social insurance rights and interests of the insured. Ensure that the social insurance rights and interests of the insured are not affected during the period of phased reduction and deferred payment of social insurance premiums. Enterprises (units) shall truthfully declare the payment base of the insured in accordance with the provisions, and fulfill the obligation of withholding and remitting the individual contributions of employees according to law. Social security agencies will also keep records of personal rights and interests. Human resources and social security, finance, taxation, statistics and other departments at all levels will also earnestly perform their duties, strengthen communication and cooperation, do a good job in enterprise social insurance during the epidemic prevention and control, and ensure that various policies and measures such as enterprise social insurance premium reduction and exemption are put in place to ensure that all social insurance benefits are paid in full and on time.