Fujian special hardship industries phased implementation of the moratorium on the payment of corporate social security contributions to the notice (Min Renmin Wen [2022] No. 65)

I. Scope of application. The deferred payment applies to the unit-payable portion of the three social security premiums for catering, retail, tourism, civil aviation, and road and waterway railroad transportation enterprises. Individual industrial and commercial households with hired workers in the above industries that participate in social insurance on a unit basis as well as other units shall defer payment with reference to the enterprise method. The individual employee should pay part of the enterprise should fulfill the obligation of withholding and payment according to the law.

Individuals who participate in the basic pension insurance for enterprise employees in their personal capacity and various types of flexibly employed persons, who have difficulties in paying contributions in 2022, may voluntarily suspend their contributions, and make up for the unpaid months in 2022 before the end of 2023, with the contribution base chosen independently within the upper and lower limits of the contribution base of the local individuals in 2023, and with the cumulative number of years of contributions.

Second, the implementation period. Enterprise employees basic pension insurance premiums deferred payment belongs to the period from April 2022 to June. Unemployment insurance premiums and industrial injury insurance premiums are deferred for the period from April 2022 to March 2023, during which enterprises can apply for deferred payment for different periods. Enterprises that have already paid the contributions for April 2022 can apply for deferral from May, and the deferred payment month will be postponed by one month accordingly, or they can apply for a refund of the April contributions. The late fee will be waived during the deferment period.

Third, the process. In the period of deferred payment, apply for deferred payment of three social security contributions to the enterprise, fill out the "deferred payment of social insurance premiums qualification confirmation form" to the social insurance agency to apply for deferred payment of qualifications, social insurance agency audit and approval of the transfer to the tax department to handle the deferred (Xiamen City, according to the relevant local laws and regulations for the enterprise). New enterprises can apply for deferred payment from the month of enrollment; enterprise industry type change to the above industry, can apply for deferred payment from the month of change.

Fourth, the qualification. Each region should be in line with the convenience, speed, and does not increase the burden of business affairs of the principle of audit. The social insurance agency to review whether the enterprise applies to defer payment, should be based on the enterprise to participate in the registration of self-declared industry type. If the existing information can not meet the needs of the industry types, the enterprise can be used to fill in the "deferred payment of enterprise social insurance premiums application form" committed to the type of industry, the corresponding legal responsibility borne by the applicant enterprise.

V. Repayment of contributions. Enterprises should, in principle, within one month after the expiration of the deferred payment period to make up for the deferred payment of unemployment insurance, industrial injury insurance premiums; deferred payment of basic pension insurance premiums for enterprise employees no later than the end of 2022 to make up for, during the period of time, free of late fees, the tax department should remind enterprises to make up for the payment in a timely manner. Enterprises may declare the payment of deferred contributions in advance according to actual needs, and the tax department shall collect them in time. If an enterprise is canceled in accordance with the law, it shall pay the deferred contributions before the cancellation, and the relevant departments shall handle it in a timely manner in accordance with the cancellation process. Enterprises and employees to terminate the labor relationship, should be handled before the reduction of the payment of deferred contributions.

Sixth, treatment processing. Within the period of deferred payment, employees applying for pension insurance treatment, the enterprise should first make up for its deferred contributions to the basic pension insurance premiums of enterprise employees. The deferred payment of unemployment insurance premiums does not affect the enterprise to enjoy the stage of reducing the unemployment insurance premium rate and stable return, does not affect the insured employees to enjoy the skills upgrading subsidies, does not affect the insured unemployed to enjoy the unemployment insurance premiums or unemployment subsidies and other related treatments. Suspension of payment of industrial injury insurance premiums does not affect the enterprises to enjoy the phased reduction of industrial injury insurance premium rates and employees to enjoy industrial injury insurance treatment.

The local human society and tax departments should attach great importance to the careful organization, simplify the workflow, and vigorously implement the ? Online do? and other non-meeting service methods. Each region should strengthen supervision, improve internal control mechanisms, and effectively prevent risks. To establish an information communication and coordination mechanism, the tax department should pass the name of the enterprise, the unified social credit code, the type of enterprise industry, the type of insurance and genera period of deferred payment, the period of deferred payment, the amount of deferred payment, the number of people and other information to the social insurance agency on a monthly basis. Localities should strengthen the work scheduling, quarterly report the situation to the Provincial Department of Human Resources and Social Welfare, the Provincial Taxation Bureau, in the implementation of major situations and problems, to be timely reports.