How to handle deferred payment of social security for flexible employees

Can flexible employees defer payment of social security?

Yes, but it is limited to the basic old-age insurance for enterprise employees. According to the laws and regulations on holdover of social insurance premiums, 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 hold over their old-age insurance premiums until the end of 2023 if they have difficulties in paying them in 2022. However, it should be noted that if flexible employees have participated in basic medical insurance, they still need to pay medical insurance premiums monthly according to the existing requirements. If payment is interrupted, medical insurance benefits will be suspended from the next month.

It should be noted that due to the different treatment methods of social security holdover in different places, Guangdong is specifically introduced as an example. Different types of flexible employees in Guangdong can choose the following ways to voluntarily postpone the basic old-age insurance premium for enterprise employees in 2022:

1 Flexible employees who have signed the entrusted deduction agreement with the tax authorities and paid the basic old-age insurance premium and other social insurance premiums at the same time: they can voluntarily postpone the payment of the basic old-age insurance premium in 2022 through the function of "Confirmation of Deferred Payment of Basic Old-age Insurance Premium" in the small program of Guangdong Tax Link, or they can confirm the postponement through the tax service office.

2. Flexible employees who have signed an entrusted deduction agreement with the tax authorities and only pay the basic old-age insurance premium: they can cancel the deduction agreement temporarily through the small program of "Guangdong Tax Link" or choose not to deposit money in the contracted account to ensure that the account balance is less than the monthly fee payable.

3 Flexible employees who have not signed the entrustment deduction agreement with the tax authorities: they can choose not to pay the fees temporarily and complete the payment before the statutory payment deadline.