New policy for the difficult industries in the field of services:
1. Services: 2022 continuation of the implementation of the phased reduction of unemployment insurance, industrial injury insurance premium rate policy. No layoffs, fewer layoffs of enterprises to continue the implementation of preferential unemployment insurance stabilization rebate policy, in 2022 will be small and medium-sized micro-enterprises rebate ratio from 60% to 90% of the maximum. Eligible service industry market players can enjoy it.
2. Catering, retailing and tourism: Provinces with large balances of unemployment insurance and work-related injury insurance funds are allowed to implement the policy of deferring the payment of unemployment insurance and work-related injury insurance premiums for catering enterprises on a phased basis, with the specific measures to be determined by the provincial people's governments. Eligible catering enterprises to apply, approved by the people's government of the insured place can be deferred for a period of not more than one year, the deferral period is exempted from late payment fees.
Previously, in order to reduce the burden on enterprises and promote the development of employment, the General Office of the Ministry of Human Resources and Social Security, the General Office of the Ministry of Finance, the General Office of the State Administration of Taxation issued the "Notice on Issues Relating to Social Insurance Contributions for the Year 2021", which makes it clear that the phased reduction of the premium rate policy for unemployment insurance and work-related injury insurance, which expires at the end of April 2021, will be extended for one year to April 30, 2022, and will be implemented for a period of one year.
3. The policy has been extended twice because of the epidemic, and this time it is clear that the policy will be extended again in 2022. Although the proportion of workers' compensation insurance and unemployment insurance contributions is not high, but the reduction of the rate for the enterprise, to a certain extent, or reduce the burden! The policy may have regional policy differences, but the current several key cities in North China, basically in April 30, 2022 deadline.
The latest national social security reduction policy was introduced in 2022 and implemented in 2022. It is mainly a reduction policy for enterprises in 3 programs: pension insurance, unemployment insurance and work injury insurance. While medical insurance is half the levy, maternity insurance is not included in the reduction. So now it is medical insurance and maternity insurance still need to declare the payment of fees. At the same time, the social security reduction policy also stipulates that the provident fund can apply for a maximum extension of payment until the end of June, but not a reduction. Reduce the burden of social security on enterprises, and continue the implementation of the policy of phased reduction of unemployment insurance and industrial injury insurance premium rates in 2022. Pension insurance is the legal scope of the elderly completely or basically withdrew from the social and labor life before the role of the automatic. The so-called complete is characterized by the detachment of workers from the means of production. The term "basic" refers to the fact that participation in productive activities is no longer a major part of social life. The legal age limit is a practical measure of this. Basic old-age insurance is based on the principle of safeguarding the basic livelihood of retired persons, and is compulsory, mutual-help and social in nature. Compulsory is reflected in the national legislation and mandatory implementation, enterprises and individuals must participate in and can not be violated. Mutuality is reflected in the source of pension insurance costs, generally by the State, enterprises and individuals tripartite *** with the same burden, unified use, payment, so that the enterprise employees to get a livelihood security and to realize a wide range of social mutual aid. The social nature is reflected in the old-age insurance has a great impact on the enjoyment of a large number of people and a longer period of time, the cost of expenditure is huge.
Legal Basis: The Social Insurance Law of the People's Republic of China
Article 12: Employers shall pay the basic pension insurance premiums in accordance with the state's regulations on the proportion of the total wages of the employees of the organization, and credit it to the Basic Pension Insurance Co-ordination Fund.
Employees shall pay basic pension insurance premiums in accordance with the proportion of their own wages prescribed by the State and credited to their individual accounts.
Individual industrial and commercial households without employees, part-time workers who do not participate in basic pension insurance with their employers, and other flexibly employed persons who participate in basic pension insurance shall pay basic pension insurance premiums in accordance with the state regulations, which shall be credited to the Basic Pension Insurance Coordination Fund and to their individual accounts respectively.
Article 23 Employees shall participate in basic medical insurance for employees, and the employer and employees shall pay basic medical insurance premiums in accordance with state regulations***.
Individual industrial and commercial households without employees, part-time workers who do not participate in the basic medical insurance of employees in their employing units, and other flexibly employed persons may participate in the basic medical insurance of employees, and individuals shall pay the basic medical insurance premiums in accordance with the state regulations.
Legal basis:
Article 1 of the Circular on Stage-by-Stage Reduction and Exemption of Social Insurance Premiums for Enterprises: Since February 2020, small and medium-sized micro-enterprises have been exempted from the payment of the three social insurance unit contributions, and the period of exemption has been five months; for other insured units such as large-scale enterprises, privately-run non-enterprises, and social organizations (excluding institutions), the three social insurance unit contributions have been exempted from the payment of the three social insurance premiums. For other insured units (excluding institutions) such as large enterprises, private non-enterprise units and social organizations, the levy is reduced by half for a period of three months. Individual industrial and commercial households participating in the three social insurances on a unit basis shall enjoy the reduction and exemption policy with reference to small, medium and micro enterprises. If you have already paid the reduced levy for the period of reduction, the social insurance agency in the place of participation will work with the competent tax authorities to handle the offsetting refund.