Preferential social security policies for small and micro enterprises in 2022

The latest national social security assistance policy was introduced in 2022 and implemented in 2022. Mainly for enterprise pension insurance, unemployment insurance and industrial injury insurance three rescue policies. However, medical insurance is halved, and maternity insurance is not exempted. Therefore, medical insurance and maternity insurance still have to declare payment. At the same time, the social security relief policy also stipulates that the provident fund can be extended to the end of June at the longest, but it cannot be reduced. Reduce the social security burden of enterprises, and continue to implement the policy of reducing unemployment insurance and industrial injury insurance rates in stages in 2022.

Introduce new policies for industries with difficulties in service industry;

1. Service industry: In 2022, we will continue to implement the policy of reducing unemployment insurance and industrial injury insurance rates by stages. For enterprises that do not lay off employees or lay off fewer employees, we will continue to implement the policy of stable return of inclusive unemployment insurance, and the proportion of small and medium-sized enterprises will increase from 60% to 90% in 2022. Services that eligible market entities can enjoy.

2. Catering industry, retail industry and tourism industry: Provinces with a large balance of unemployment insurance and industrial injury insurance funds are allowed to implement the policy of postponing unemployment insurance and industrial injury insurance premiums by stages for catering enterprises, and the specific measures shall be determined by the provincial people's government. Eligible catering enterprises can apply for an extension of no more than one year with the approval of the people's government of the insured place, and the late payment fee will be exempted during the deferred payment period.

3. This policy has been postponed twice due to the epidemic, and this policy clearly indicates that it will be postponed again in 2022. Although the contribution ratio of industrial injury insurance and unemployment insurance is not high, the reduction of the rate is still a burden to enterprises to a certain extent, and the policies in different regions may be different.

Legal basis:

Notice on reducing the social insurance premium of enterprises in stages

Article 1 Since February 2020, small and medium-sized enterprises will be exempted from paying three social insurance units for a period of five months; For large enterprises, private non-enterprise units, social organizations and other insured units (excluding government agencies and institutions), the payment of the three social insurance units will be halved, and the relief period will be 3 months. Individual industrial and commercial households to participate in three social insurance units, with reference to small and medium-sized enterprises to enjoy relief policies. The payment reduction period should be reduced to free, and the social insurance agency in the insured area will handle the refund in conjunction with the competent tax department.