What are the latest policies for the reduction of social security late fees?

1.On February 20th, 2020, Ministry of Human Resources and Social Security, the Ministry of Finance and State Taxation Administration of The People's Republic of China issued the Notice on Reducing and Remitting Social Insurance Fees of Enterprises by Stages (Ministry of Human Resources and Social Security issued the number _2020_ 1 1).

Focus content

1. Since February 2020, all provinces, autonomous regions, municipalities directly under the Central Government (except Hubei Province) and Xinjiang Production and Construction Corps (hereinafter referred to as provinces) can exempt small and medium-sized enterprises from paying three social insurance units for a period of no more than five months according to the situation affected by the epidemic and the affordability of funds; For large enterprises and other insured units (excluding government agencies and institutions), the payment of the three social insurance units can be halved, and the reduction period is not more than 3 months.

Two, since February 2020, Hubei Province can be exempted from all types of insured units (excluding institutions) to pay part of the three social insurance units, the exemption period is not more than 5 months.

3 enterprises with serious difficulties in production and operation affected by the epidemic situation may apply for holdover of social insurance premiums. In principle, the holdover period shall not exceed 6 months, and the late payment fee shall be exempted during the holdover period.

2. Notice on extending the policy period of reducing and exempting enterprise social insurance premiums by stages

Policy basis

On June 22, 2020, Ministry of Human Resources and Social Security, the Ministry of Finance and State Taxation Administration of The People's Republic of China issued the Notice on Extending the Implementation Period of the Policy of Reducing and Remitting Enterprise Social Insurance Premium by Stages (Ministry of Human Resources and Social Security [2020] No.49).

Focus content

1. All provinces, autonomous regions, municipalities directly under the Central Government and Xinjiang Production and Construction Corps (hereinafter referred to as provinces) have extended the policy of exempting small and medium-sized enterprises from the payment of three social insurance units to the end of 65438+February 2020. Provinces (except Hubei Province) will extend the implementation time of the policy of halving the payment of three social insurance units by large enterprises and other insured units (excluding government agencies and institutions, the same below) to the end of June 2020. Hubei Province will continue to implement the policy of exempting large enterprises and other insured units from paying three social insurances until the end of June 2020.

Second, enterprises experiencing serious difficulties in production and operation due to the epidemic situation can continue to defer payment of social insurance premiums to 65438+the end of February 2020, and the late payment fee will be exempted during the deferred payment period.

Three, the provinces in 2020, the lower limit of social insurance individual contribution base can continue to implement the 20 19 individual contribution base standard, and the upper limit of individual contribution base can be adjusted normally according to regulations.

Four, individual industrial and commercial households with employees to participate in the three social insurance units, continue to refer to the enterprise approach to enjoy the unit payment reduction and deferment policy.

Five, 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 postpone the payment of the basic old-age insurance premium in 2020. Payment can be continued in 202 1 year, and the payment period is calculated cumulatively; In the unpaid month of 2020, the payment can be made before the end of 20021,and the payment base can be selected within the upper and lower limits of the local individual payment base of 202 1.