Social security relief policy

The municipal people's governments under the jurisdiction of all provinces, the administrative committee of Jiyuan Demonstration Zone, the people's governments of counties (cities) directly under the jurisdiction of all provinces, and the relevant units directly under the central government in Henan:

In order to implement the decision-making arrangements of the CPC Central Committee, the State Council, the provincial party committee and the provincial government on preventing and controlling the COVID-19 epidemic, promoting enterprises to resume work and production in an orderly manner, reducing the burden on enterprises, and stabilizing employment and enterprises, According to the requirements of State Taxation Administration of The People's Republic of China, Ministry of Human Resources and Social Security and the Ministry of Finance of People's Republic of China (PRC), the Notice on Phased Relief of Enterprise Social Insurance Premium (Ministry of Human Resources and Social Security Fa1KLOC-0/No.) and the Notice of National Health Insurance Bureau of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Phased Relief of Employees' Basic Medical Insurance Premium (No.6 issued by the Medical Insurance Bureau), with the approval of the provincial people's government, the basic old-age insurance premium for enterprise employees is now phased relief.

First, reduce social insurance premiums in stages.

(1) From February to June 2020, employees of small and medium-sized enterprises shall be exempted from basic old-age insurance, unemployment insurance and work-related injury insurance. Individual industrial and commercial households paying insurance in the form of units shall refer to the implementation.

(2) From February to April, 2020, all kinds of large enterprises and other insured units (including private non-enterprise units, social organizations and various social organizations, the same below) will pay half the fees.

(3) Since February, 2020, according to the needs of fund operation and actual work, all co-ordination areas will reduce the payment of basic medical insurance units for enterprise employees by 50% for a period of no more than five months. In principle, the accumulated balance of the overall fund can be paid for the overall planning area for more than 6 months, and the income can be reduced; In the overall planning area where the number of months of payment is less than 6 months, but it is really necessary to reduce the levy, the overall planning area will consider arrangements. The gap between the income and expenditure of the overall planning fund generated by the reduction of income shall be solved by the overall planning area itself.

(4) Units and personnel that reduce the contributions of social insurance units in stages do not include all kinds of government agencies and institutions (including units participating in the basic old-age insurance of enterprises), individual industrial and commercial households and flexible employees who participate in insurance contributions as flexible employees.

Two. Deferred payment of social insurance premiums

Enterprises with serious difficulties in production and operation affected by the epidemic (including institutions participating in the basic old-age insurance for enterprises) may apply for deferred payment of basic old-age insurance, unemployment insurance and work-related injury insurance. The longest holdover period is no more than 6 months, and the late payment fee is exempted during the holdover period. The relief policy can be superimposed with the extension policy. During the epidemic prevention and control period, the procedures for deferred payment were simplified. Enterprises can apply for deferred payment through online or fax, and implement the notification commitment system for whether there are serious difficulties in the production and operation of enterprises. The social insurance agency of the insured place shall implement it after receiving the application for registration and filing, and no longer approve and sign the holdover agreement. After the epidemic prevention and control, in accordance with the "Several Provisions on Implementing the Social Insurance Law of People's Republic of China (PRC)" (OrderNo. of Ministry of Human Resources and Social Security 13). The deferred payment policy of basic medical insurance that has been introduced in various places can continue to be implemented.

Three, personal social insurance rights and interests are not affected.

(a) the individual contributions of the basic old-age insurance, basic medical insurance and unemployment insurance for enterprise employees shall not be reduced, and the enterprise (unit) shall fulfill the obligation of withholding and remitting the individual contributions of employees according to law. If the enterprise employees' basic old-age insurance and basic medical insurance are partially withheld and remitted to apply for holdover, the part that should be paid in the employee's personal account during the holdover period will not bear interest, and the insured unit will pay the fee in time before the expiration.

(two) the implementation of the phased reduction and deferment of the social insurance unit payment policy does not affect the social insurance rights and interests of the insured, and does not detract from the relevant social insurance benefits of the insured. In order to better protect the rights and interests of workers with work-related injuries, if there is any increase or decrease in the number of workers during the period of reduction, exemption and deferment, online filing should be made in time.

Four, properly handle the collected social insurance premiums.

For enterprises that have collected social insurance premiums in February 2020, the payable amount will be re-approved, and small and medium-sized enterprises will give priority to refund the fees. Large enterprises and other insured units can offset the paid fees or choose to refund the fees in the following months. In February, large enterprises and other insured units that failed to collect the basic old-age insurance premium, unemployment insurance premium and work-related injury insurance premium, as well as enterprises that failed to collect the basic medical insurance premium, will be collected together with the payable amount in March after re-approving the payment amount according to the relevant reduction and exemption policies. There is no late fee for the above delayed collection.

Five, scientifically define the type of enterprise scale.

According to the standards determined in the Notice of the National Bureau of Statistics on Printing and Distributing Statistical Classification Methods for Large, Medium and Small Enterprises (20 17) (No.213 [20/KLOC-0]), the scale types of large, medium, small and micro enterprises are classified. It is difficult to determine the classification of units, determined by the local human resources and social security departments in conjunction with the tax authorities. Strengthen communication and convergence with industry and information technology, statistics, market supervision and other departments. And use the inter-departmental information sharing mechanism to scientifically determine the object of enterprise reduction and exemption without increasing the transaction burden of enterprises. During the implementation of the policy, new enterprises should go through the insurance procedures on time, do a good job in the classification of new insured enterprises, and ensure that they enjoy the corresponding reduction and exemption policies according to regulations.

Six, increase the fund adjustment.

In 2020, the provincial adjustment ratio of the basic old-age insurance fund for enterprise employees will increase to 4%. According to the ability to pay the basic old-age insurance fund for employees of enterprises around the country, the reduced basic old-age insurance premium will be fully compensated by the provincial co-ordination fund for the co-ordination areas with greater payment pressure after the reduction. For the overall planning areas with less unemployment insurance fund balance, the provincial level will appropriately adjust the unemployment insurance fund, support and help them to do a good job in payment of benefits and help enterprises stabilize their jobs. The work-related injury insurance fund can't make ends meet or the overall area where the payment is insufficient due to major accidents may apply for the provincial-level work-related injury insurance reserve to adjust subsidies. Accelerate the improvement of the provincial-level overall planning of the basic old-age insurance for enterprise employees, and ensure the provincial-level overall planning of the fund before the end of the year.

Seven, to ensure that the security fund is paid on time.

All localities should earnestly assume the main responsibility of insurance payment (payment) and ensure that all social insurance benefits are paid in full and on time. Cities and counties with great pressure on fund payment should ensure payment by increasing financial input. It is necessary to continue to stabilize the existing collection methods, not to increase the actual payment burden of enterprises, not to pay the historical arrears of enterprises, and not to introduce other policies to reduce income and increase expenditure.

Eight, seriously organize the implementation work.

It is an important decision made by the CPC Central Committee, the State Council, the provincial party committee and the provincial government to reduce enterprise social insurance premiums in stages. All localities should unify their thoughts and actions with the decision-making and deployment of the CPC Central Committee, the State Council and the provincial party committee and government, organize and deploy carefully, benchmark the table, and compact the responsibilities layer by layer. People's social departments at all levels, medical insurance, finance, taxation and other departments should focus on the objectives and tasks, take the initiative to perform their duties, strengthen coordination, establish and improve the working mechanism, ensure that all social security fee reduction and exemption policies and measures are implemented without discount, and let enterprises have a real sense of gain. Each overall planning area can reasonably adjust the fund income budget for 2020 according to the relief situation.

This implementation opinion shall come into force on February 1 day, 2020. If the previous provisions are inconsistent with the implementation opinions, the implementation opinions shall prevail. Specific policies will automatically become invalid after the implementation period expires.