According to the relevant arrangements, since February 2020, Sichuan has reduced the contributions of basic old-age insurance, unemployment insurance and work-related injury insurance (hereinafter referred to as the three social insurances), which has reduced the burden on enterprises and strongly supported enterprises to resume production and work. In order to further help enterprises, especially small and medium-sized enterprises, cope with risks and tide over difficulties, and reduce the payment burden of enterprises and low-income insured persons, according to the Notice of Ministry of Human Resources and Social Security, the Ministry of Finance and State Taxation Administration of The People's Republic of China on Extending the Implementation Period of Enterprise Social Insurance Fee Reduction Policy (Ministry of Human Resources and Social Security Fa [2020] No.49), Sichuan has formulated relevant implementation measures to extend the implementation period of three social insurance fee reduction policies.

The first is to extend the implementation period of the social insurance premium reduction and exemption policy.

1. The policy of exempting all kinds of small and medium-sized enterprises in the province from the payment of three social insurance units was extended from June 2020 to the end of February 2020. Individual industrial and commercial households with employees who participate in the three social insurances in the form of units shall continue to refer to the implementation.

2. Extend the policy of halving the contributions of all kinds of large enterprises, private non-enterprise units and social organizations in the province from April 2020 to the end of June 2020.

3. For newly started construction projects since February 1 2020, the work-related injury insurance premium payable shall be shared equally every month according to the planned construction period. If the general contractor is a large enterprise, the amount payable from February to June will be halved; If the general contractor of the construction is a small and medium-sized enterprise, the part that should be paid from February to 65438+February shall be exempted from collection.

Two, continue to implement the deferred payment of social insurance premiums.

1. Insured units (including institutions participating in the basic old-age insurance for enterprise employees) that have serious difficulties in production and operation due to the epidemic can continue to postpone the payment of three social insurance premiums until the end of February 65438+2020, and the late payment fee and interest will be exempted during the postponement period.

2. Individual industrial and commercial households with employees who participate in the three social insurances in the form of units will continue to enjoy the policy of holding over social insurance premiums with reference to the enterprise measures.

Individual industrial and commercial households and 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. The month that is not issued in 2020 can be issued before the end of 202 1. There is no need to go through any deferred payment declaration procedures.

Three, the upper and lower limits of the social insurance payment base in 2020.

Basic endowment insurance for enterprise employees

The lower limit of payment base will continue to be implemented according to the province's 20 19 lower limit standard (i.e. 2697 yuan/month), and the upper limit of payment base will be implemented according to the province's 2020 upper limit standard (i.e. 173 17 yuan/month). Individual industrial and commercial households and flexible employees who are insured as individuals may voluntarily choose the payment base within the upper and lower limit standards according to the local payment grade.

unemployment insurance

The lower limit of the payment base continues to be implemented according to the lower limit standard of 20 19, and the upper limit of the payment base is adjusted normally according to regulations.

employment injury insurance

The payment base is the total wages of employees of the employer, and the payment base for participating in work-related injury insurance according to the project is determined by multiplying the total cost of the project by the labor ratio of the city (state) where the project is located.

During the period of phased rate reduction, the current industry benchmark rate standard and floating rate method are still implemented at the city (state) level and the provincial level. After the implementation of the phased rate reduction policy, according to the operation of the work-related injury insurance fund in Sichuan Province, the standard rate of work-related injury insurance in Sichuan Province is temporarily implemented in three situations, namely, the standards in Zigong, Panzhihua, Guangyuan, Neijiang, Leshan and Dazhou are 0.4%, 0.8%, 1.4%, 1.8% and 2.2% respectively. The standards of Chengdu, Mianyang, Ziyang and Ganzi are 0.2%, 0.3%, 0.5%, 0.6%, 0.8%, 0.9%,1%and 1.3% respectively. The standards of other cities (states) are 0.2%, 0.4%, 0.7%, 0.9%, 1. 1.3%, 1.6% and 1.9% respectively. Strive to implement a unified industry benchmark rate standard in Sichuan Province from 2025. The human resources and social security departments shall, jointly with the finance and taxation departments, formulate unified management measures for the adjustment of industrial injury insurance rates.