1. Delaying the payment of social insurance premiums means suspending the payment of social insurance premiums. Deferred payment of three social security fees applicable to catering, retail, tourism, civil aviation, highway, waterway and railway transportation enterprises. Individual industrial and commercial households and other units with employees who participate in social insurance in the form of units shall defer payment with reference to enterprise rules.

2. Legal basis: Article 58 of People's Republic of China (PRC) Social Insurance Law.

The employing unit shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for its employees. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay. Employees-free individual industrial and commercial households who voluntarily participate in social insurance, part-time employees who do not participate in social insurance in the employing unit and other flexible employees shall apply to the social insurance agency for social insurance registration. The state establishes a national unified personal social security number. Personal social security number is a citizen's identity number.

Two. How long is the implementation period of deferred payment of social insurance premiums?

The deferred payment period of the basic old-age insurance for enterprise employees is from April to June, 2022. The period for deferred payment of unemployment insurance premium and work-related injury insurance premium is from April 2022 to March 2023. During this period, enterprises can apply for deferred payment for different periods. Enterprises that have paid the fees in April 2022 can apply for an extension from May, and the extension month will be extended by one month accordingly, or they can apply for a refund of the fees in April. During the holdover period, the late payment fee will be exempted.