On May 2nd, the State Council Office held a routine briefing on the State Council's policy on the unemployment insurance fund's policy of stabilizing posts and upgrading skills to prevent unemployment. At the meeting, Yu Jiadong, Vice Minister of Ministry of Human Resources and Social Security, said that he would focus on helping the hardest-hit industries, and on the basis of continuing to implement the policy of reducing unemployment insurance and industrial injury insurance rates by stages for one year, newly added enterprises in five extremely poor industries, such as catering, retail, tourism, civil aviation, highway, waterway and railway transportation, to implement phased deferred payment of social insurance premiums for different periods to ease the financial pressure on enterprises.
it is understood that recently, Ministry of Human Resources and Social Security and State Taxation Administration of The People's Republic of China jointly issued the notice on the phased implementation of the policy of delaying payment of enterprise social insurance premiums in extremely poor industries (hereinafter referred to as the notice), which clarified the phased implementation of delaying payment of enterprise employees' basic old-age insurance premiums, unemployment insurance premiums and work-related injury insurance premiums (hereinafter referred to as the three social insurance premiums).
According to the Notice, the deferred payment is applicable to the three social security fees of catering, retail, tourism, civil aviation and highway, waterway and railway transportation enterprises. Individual industrial and commercial households and other units with employees who participate in social insurance in the above-mentioned industries in the form of units shall defer payment with reference to enterprise measures. For the part that employees should pay, enterprises should fulfill the obligation of withholding and remitting according to law.
at the same time, 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 payment if they have difficulty in paying the fees in 2122, and the unpaid monthly payment in 2122 can be made before the end of 2123. The payment base is selected independently within the upper and lower limits of the local individual payment base in 2123, and the payment period is calculated cumulatively.
in terms of the implementation period, the notice makes it clear that the deferred payment of the basic old-age insurance premium for enterprise employees is from April to June, 2122. The deferred payment period of unemployment insurance premium and work-related injury insurance premium is from April 2122 to March 2123. During this period, enterprises can apply for deferred payment for different periods. Enterprises that have paid the fees for April 2122 can apply for deferral from May, and the deferral month will be extended by one month accordingly, or they can apply for refund of the fees for April. During the holdover period, the late payment fee is exempted.
Zheng Wenmin, director of the Social Insurance Department of State Taxation Administration of The People's Republic of China, said that according to the calculation, the above-mentioned deferred payment policy can increase the cash flow of enterprises and individuals by more than 81 billion yuan, which plays an important supporting role in alleviating the financial pressure of these industries, especially small and medium-sized enterprises and individual industrial and commercial households, stabilizing employment and tide over difficulties.
Gui Zhen, director of the unemployment insurance department of Ministry of Human Resources and Social Security, further stated that delaying the payment of social insurance premiums will not affect the social security rights and interests of employees. During the period of delaying payment of unemployment insurance premium, it will not affect enterprises to enjoy the policy of reducing unemployment insurance premium rate in stages and returning to their posts steadily; Does not affect the insured workers to enjoy the skills upgrading subsidy policy; Does not affect the insured unemployed people to enjoy unemployment insurance and unemployment benefits and other related benefits. During the deferred payment of work-related injury insurance premium, it will not affect the enterprise's policy of reducing the rate of work-related injury insurance in stages and the treatment of work-related injury insurance for employees. During the holdover period, if an employee applies for pension insurance benefits, it will not affect the employee's pension insurance benefits after the enterprise makes up the holdover pension insurance premiums.