I. Scope of application. 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 the social insurance of the above-mentioned industries in the form of units shall defer the payment of binding fees with reference to the enterprise measures. For the part that employees should pay, the enterprise shall fulfill the obligation of withholding and remitting according to law.

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 suspend the payment of their shirts if they have difficulty in paying in 2022. The unpaid months in 2022 can be paid off before the end of 2023. The payment base will be selected independently within the upper and lower limits of the local individual payment base in 2023, and the payment period will be calculated cumulatively.

Second, the implementation of infiltration stuffy period. 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.