Time limit for suspending payment of social insurance premiums

The maximum period of suspension of payment of social insurance premiums is 6 months.

The detailed rules for the implementation of enterprise holdover of social security were issued, and the longest holdover period was 6 months. Within three months from now, eligible enterprises may apply to the tax authorities for deferred payment of social insurance premiums. The staff of the human resources and social security department reminded that enterprises that postpone the payment of social insurance premiums should continue to declare the social insurance premiums payable in full according to regulations, and handle the withholding and payment of social insurance premiums paid by employees of their own units in accordance with the law.

Old-age insurance includes the following types of insurance:

1, basic old-age insurance for urban workers, which refers to a kind of social insurance that the state raises funds through various channels through legislation to give certain economic compensation to workers when they reduce or lose their labor income in their old age, so that the insured can enjoy basic living security;

2. Social endowment insurance for urban residents. The endowment insurance fund for urban residents is mainly composed of individual contributions and government subsidies, which is suitable for urban residents who have not participated in the work or the basic endowment insurance for employees;

3. New rural endowment insurance. Farmers who participate in the new rural endowment insurance can enjoy pension benefits when they reach the age of 60, which is an important guarantee system for farmers' pension.

The role of social security:

1, the more individuals pay, the more investment the unit will give you. The payment of five insurances and one gold is the same base, and the proportion of units and individuals is different. The unit pays about twice as much as the individual.

2. The payment of social security accumulation fund is tax-free, not only personal income tax is not deducted when paying, but also personal income tax is not deducted when receiving benefits, and interest tax is not deducted from special accounts; If you pay me, you need to withhold personal income tax, and if you deposit it in the bank, there will be interest tax.

3. Pay the old-age insurance to reach the minimum age. After reaching the statutory retirement age, you can apply for retirement and receive a monthly pension. Pension can be received until death. With the improvement of social living standards, it will only increase rather than decrease, and the amount of capital increase will be adjusted every year, which can ensure the stability and reliability of old age life.

4. Paying medical insurance can get medical insurance reimbursement; If the accumulated contributions on the job reach the minimum number of years, you can enjoy medical insurance benefits higher than on-the-job reimbursement without continuing to pay basic medical expenses after retirement.

5. Payment of maternity insurance can reimburse the expenses of prenatal examination, family planning operation and delivery operation. Moreover, the maternity insurance premium is entirely borne by the unit.

6. Payment of unemployment insurance benefits You can get unemployment insurance benefits and other subsidies when you are unemployed. Unemployment insurance is a kind of policy insurance, which is usually not available in commercial insurance companies.

7. Pay work-related injury insurance, and you can get compensation in case of work-related accidents or occupational diseases. You are not afraid of 10 thousand yuan, but you are afraid of one thousand, especially some major accidents. Don't worry about small companies delaying payment. Moreover, the work-related injury insurance premium is entirely borne by the unit.

8. Paying the housing provident fund is equivalent to the unit depositing a tax-free income in proportion to you, which can be used for housing-related purposes. If you don't use it up at work, you can take it out once after retirement; In addition, the housing provident fund loan interest rate is lower than that of commercial loans.

To sum up, the detailed rules for the implementation of deferred payment of enterprise social security have been issued, and the longest period of deferred payment is 6 months. Within three months from now, eligible enterprises may apply to the tax authorities for deferred payment of social insurance premiums. The staff of the human resources and social security department reminded that enterprises that postpone the payment of social insurance premiums should continue to declare the social insurance premiums payable in full according to regulations, and handle the withholding and payment of social insurance premiums paid by employees of their own units in accordance with the law.

Legal basis:

Article 135 of the Insurance Law of People's Republic of China (PRC)

The insurance clauses and premium rates of the insurance products related to social public interests, the insurance products subject to compulsory insurance according to law and the newly developed life insurance products shall be reported to the insurance supervision and administration institution of the State Council for approval. When examining and approving, the insurance regulatory agency of the State Council shall follow the principles of protecting public interests and preventing unfair competition. The insurance clauses and premium rates of other types of insurance shall be reported to the insurance supervision and administration institution for the record. The specific measures for the examination, approval and filing of insurance clauses and premium rates shall be formulated by the the State Council Insurance Regulatory Authority in accordance with the provisions of the preceding paragraph.