Social Security Assistance Policy for Epidemic in 2020

Provinces, autonomous regions, municipalities directly under the Central Government and Xinjiang Production and Construction Corps (hereinafter referred to as the provinces) will extend the implementation time of the policy of exempting small and medium-sized enterprises from paying the three social insurance units to the end of February 65438+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.

I. Contents of Social Security Relief Policy According to the vernacular labor law, "Document 1 1" clearly states that the social security relief policy is aimed at the pension, unemployment and work-related injury insurance premiums that units should pay. Among them, the inspection-free policy for small and medium-sized enterprises can be implemented until June, and Hubei Province can extend the inspection-free scope to all kinds of insured enterprises; Outside Hubei, large enterprises in other provinces and other insured units can be levied by half, and the reduction period is not more than 3 months; Enterprises experiencing serious difficulties in production and operation due to the outbreak of the epidemic may apply for deferred payment 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. According to the spirit of the policy, social security assistance and deferred payment policies are implemented in parallel under the epidemic situation. Before June, the fee payment will be postponed after the remission period, and small and medium-sized micro-HRO companies can be exempted for up to 5 months. For large companies, they can only enjoy the policy support of halving the levy. Second, the attributes and types of HRO industry and HRO company under the policy background. Because the 20 1 1 human resources industry has not been industrialized, the Notice on Printing and Distributing Standards for Small and Medium-sized Enterprises (hereinafter referred to as the Notice) promulgated by the Ministry of Industry and Information Technology did not involve human resources services. At present, HRO company can determine the attributes within the scope of "information transmission industry", "business service industry" or "other unlisted industries" according to the service content. Human resources companies whose main business is recruitment can be applied to the scope of "information communication industry", and other human resources services can be classified as "business service industry" or "other" accordingly. However, human resources companies mainly do dispatching business or outsourcing business, and more income is reflected in the capital flow, so the number of people undertaking several projects may reach more than 300. Therefore, it is unlikely to be characterized as "small, medium and small". The essence of human resources companies whose main business is outsourcing services is the integration of human resources companies and their service industries, so the types of their contracting businesses determine the industry attributes of HRO companies. If the human resources company belongs to a large enterprise, but the customer is a small and medium-sized enterprise, based on the policy influence, the outsourcing service of the customer may be transformed into recruitment service. Therefore, during the period from February to June, cost-sensitive enterprises have flexible space to adopt recruitment services or outsourcing services in cooperation with HRO institutions. Three. According to the notice, the personnel category of HRO company is determined according to the number of employees. According to the document Caishui [2065438+08] No.77, the number of employees dispatched by labor services is calculated as the number of employees in Party A's enterprise, but social security agents cannot be counted as the number of employees in human resources companies. Only employees of HRO company can be counted as employees of HRO institutions. Therefore, outsourcing personnel can be counted as the statistical caliber of the number of human resources companies. At the same time, it should be noted that platform economy practitioners are not included in the scope of HRO institutions. Fourth, social insurance agency and payment services have not stopped. "1 1" clearly requires that enterprises should fulfill the obligation of withholding and remitting employees' individual contributions according to law, and social security agencies should do a good job in recording personal rights and interests. Lawyer Bai believes that the withholding obligations of enterprises are mainly endowment insurance and medical insurance. Social security payment business includes enterprise payment and employee payment. Enterprises can be exempted from payment based on policies, but some of the work paid by employees has not stopped. Therefore, the social security payment business of human resources institutions has not stopped. However, local social security departments will introduce localization policies according to the requirements of the documents, and the regional normality will be different. It is suggested that institutions pay attention to the specific introduction of local policies. V. The overall impact of the relief policy on the industry In terms of time, the exemption period for SMEs is from February 2020 to June 2020; The period of halving the collection of large enterprises is from February 2020 to April 2020; The inspection-free period for enterprises in Hubei Province is from February 2020 to June 2020; The deferred payment period for enterprises with serious difficulties is from July 2020 to 65438+February; In addition, the relief policy will not affect the organization. According to the vernacular labor law, if the service customers of HRO company belong to small and medium-sized enterprises and are identified as enterprises with serious difficulties, they may not need the service of enterprise social security contributions all year round in 2020, but only need to provide services for individual contributions; If it is a large enterprise with serious business difficulties, it can enjoy 50% levy before May, and after May, it will be suspended for 6 months due to delayed payment. To sum up, except for well-run large enterprises, other enterprises basically have no demand for social security payment business this year. At the same time, because the social security exemption or deferred payment period does not affect the work-related injury identification, the enterprise may reduce the business demand for a single work-related injury or work-related injury identification. The industrialization and future layout of the intransitive verb HRO company In the future, the structure of HRO company should form a group layout with recruitment companies, dispatching companies, outsourcing companies, service companies, tax filing companies, odd jobs companies and consulting companies as business divisions. On this basis, outsourcing will be the future of the industrialization of human resources companies, the industrialization of outsourcing and the industrialization of human resources will be separated, general outsourcing will be transformed into specialized outsourcing, and information-based recruitment companies and specific human resources services will also be separated.

legal ground

According to the Notice of Ministry of Human Resources and Social Security, Ministry of Finance and State Taxation Administration of The People's Republic of China on Extending the Implementation Period of Phased Reduction and Exemption of Enterprise Social Insurance Fees:

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.

Six, the provinces should strictly in accordance with the provisions of the rescue scope, rescue time and planning standards, to ensure that all measures are accurately implemented in place, shall not exceed the policy requirements of this notice, and shall not introduce other policies to reduce expenditure and increase income. It is necessary to comprehensively consider factors such as the reduction and exemption policy this year and adjust the income and expenditure budget of the social security fund in 2020 according to procedures.

Seven, the provincial governments should effectively assume the main responsibility, accelerate the three social insurance at the provincial level, to ensure that the basic old-age insurance fund for enterprise employees at the provincial level before the end of 2020. It is necessary to strengthen the allocation of funds, do a good job in fund protection, and ensure that all social insurance benefits are paid in full and on time. The provinces should formulate specific implementation measures according to the actual situation, which will be promulgated within 10 days from the date of issuance of this notice, and reported to Ministry of Human Resources and Social Security, Ministry of Finance and State Taxation Administration of The People's Republic of China for the record. We should pay close attention to the organization and implementation, and further implement various policies such as reducing or exempting the three social insurance premiums of enterprises. Ministry of Human Resources and Social Security, Ministry of Finance and State Taxation Administration of The People's Republic of China will supervise and inspect the implementation of policies in due course.