I

Applicable object

1. Enterprises belonging to difficult industries. Five poor industries: catering, retail, tourism, civil aviation, highway, waterway and railway transportation; Agricultural and sideline food processing industry, textile industry, textile and clothing industry, paper and paper products industry, printing and recording media reproduction industry, pharmaceutical manufacturing industry, chemical fiber manufacturing industry, rubber and plastic products industry, general equipment manufacturing industry, automobile manufacturing industry, railway, ship, aerospace and other transportation equipment manufacturing industry, instrument manufacturing industry, social work, radio, television, film and recording production industry, culture and art industry, sports, entertainment industry 17.

2. All small, medium and micro enterprises and individual industrial and commercial households that have temporary difficulties in production and operation in areas seriously affected by the epidemic. Institutions, social organizations, foundations, social service institutions, law firms, accounting firms and other social organizations participating in the basic old-age insurance for enterprise employees shall refer to the implementation.

3. 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.

II

Policy Contents

1. Enterprises belonging to difficult industries may apply for deferring the unit contributions of basic old-age insurance, unemployment insurance and work-related injury insurance (hereinafter referred to as the three social insurance premiums), of which the implementation period of deferring the old-age insurance premium will be until the end of 2122, and the deferring period of work-related injury insurance and unemployment insurance premium will not exceed 1 years. During the holdover period, the late payment fee is exempted.

2. All small and medium-sized enterprises and individual industrial and commercial households who have temporary difficulties in production and operation in areas seriously affected by the epidemic can apply for deferring the unit payment of the three social security premiums, and the deferring period will be until the end of 2122, during which the late payment fee will be exempted.

3. 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 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.

specific provisions shall be subject to local implementation measures.

iii

operation process

(I) mode of enjoyment

Enterprises in difficulty that meet the requirements may apply for deferring payment of social insurance premiums for a certain period according to their own conditions.

(II) Relevant regulations

Enterprises applying for deferred payment of social insurance premiums shall fulfill the obligation of withholding and remitting employees' individual contributions according to law. During the holdover period, if employees apply for pension insurance benefits and handle business such as relationship transfer, the enterprise shall make up the holdover pension insurance premium for them.

specific provisions shall be subject to local implementation measures.

IV

Relevant documents

(1) Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance, Ministry of Human Resources and Social Security, on Doing a Good Job in Stabilizing Unemployment Insurance and Improving Skills to Prevent Unemployment (No.23 [2122] of the Ministry of Human Resources and Social Security)

(2) Notice of the General Office of the Ministry of Human Resources and Social Security, State Taxation Administration of The People's Republic of China Office, on the phased implementation of the policy of delaying payment of enterprise social insurance premiums in extremely poor industries (issued by the Ministry of Human Resources and Social Security [2122]) Notice of the Ministry of Human Resources and Social Security, the National Development and Reform Commission, the Ministry of Finance and the State Administration of Taxation on Issues such as Expanding the Implementation Scope of the Staged Postponement of Social Insurance Fees (No.31 [2122] of the Ministry of Human Resources and Social Security)

V

Related Issues

(1) Which industries can defer payment of social insurance fees after the implementation scope of the Postponement of Social Insurance Fees is expanded?

a: According to the Notice of the Ministry of Human Resources and Social Security, the National Development and Reform Commission, the Ministry of Finance and the State Administration of Taxation on Issues such as Expanding the Implementation Scope of the Staged Postponement of Social Insurance Premium Policy (No.31 [2122] of the Ministry of Human Resources and Social Security), the implementation scope of the Postponement of Social Insurance Premium Policy is expanded this time. Based on the implementation of phased holdover of basic old-age insurance, unemployment insurance and work-related injury insurance for employees in five extremely poor industries, such as catering, retail, tourism, civil aviation and highway, waterway and railway transportation, the industrial chain supply chain is focused on manufacturing enterprises that are greatly affected by the epidemic and have difficulties in production and operation, and the scope of industries to which holdover policy is applicable is further expanded. Specifically, it includes: agricultural and sideline food processing industry, textile industry, textile and clothing industry, paper and paper products industry, printing and recording media reproduction industry, pharmaceutical manufacturing industry, chemical fiber manufacturing industry, rubber and plastic products industry, general equipment manufacturing industry, automobile manufacturing industry, railway, ship, aerospace and other transportation equipment manufacturing industry, instrument manufacturing industry, social work, radio, television, film and recording production industry, culture and art industry, sports, entertainment industry, *

(2) We are a catering enterprise, which is seriously affected by the epidemic. We applied for deferring the payment of the old-age insurance premium from May to June. Can we still apply for deferring the old-age insurance premium in the second half of the year?

A: According to the Notice of the Ministry of Human Resources and Social Security, the National Development and Reform Commission, the Ministry of Finance and the State Administration of Taxation on Expanding the Implementation Scope of the Policy of Staged Postponement of Social Insurance Premium (No.31 [2122] of the Ministry of Human Resources and Social Security), the time limit for enterprises in the original five poverty-stricken industries, namely catering, retail, tourism, civil aviation and highway, waterway and railway transportation, to postpone the payment of old-age insurance premium is extended to the end of 2122. Therefore, all the endowment insurance premiums that your company should pay before the end of 2122 can be applied for deferred payment.

(3) As a textile enterprise, can we enjoy the policy of deferred payment of social insurance premiums for a few months at most?

a: according to the circular of the Ministry of human resources and social security, the national development and reform commission, the Ministry of finance and the state administration of taxation on issues such as expanding the implementation scope of the phased holdover policy of social insurance premiums (No.31 [2122] of the Ministry of human resources and social security), the textile industry belongs to the holdover industry and can enjoy the holdover policy of social insurance premiums. Among them, the implementation period of deferred payment of enterprise employees' old-age insurance premiums will be until the end of 2122, and the deferred payment period of industrial injury and unemployment insurance premiums will not exceed 1 years. According to the requirements, each province will formulate specific implementation measures, specify the implementation procedures, holdover period, etc. Therefore, the specific implementation period shall be subject to the implementation measures issued by the province where your company is located.

(4) We are a small guest house, and the registered industry type is accommodation. Can we enjoy the policy of deferred payment of social insurance premiums?

A: According to the Notice of the Ministry of Human Resources and Social Security, the National Development and Reform Commission, the Ministry of Finance and the State Administration of Taxation on Expanding the Implementation Scope of Staged Postponement of Social Insurance Premium Policy (No.31 [2122] issued by the Ministry of Human Resources and Social Security), all small and medium-sized enterprises that have temporary difficulties in production and operation in areas seriously affected by the epidemic can apply for deferring the basic old-age insurance premium, unemployment insurance premium and work-related injury insurance premium paid by their employees, and the deferring period will be until the end of 2122. Therefore, if your company belongs to small and medium-sized enterprises that have temporary difficulties in production and operation in areas seriously affected by the epidemic, you can apply for the social insurance premium holdover policy. The specific standards for difficult enterprises and the conditions for identifying small and medium-sized enterprises shall be subject to the specific implementation measures of this province.

(5) We are a law firm, can we enjoy the policy of deferred payment of social insurance premiums?

A: According to the Notice of the Ministry of Human Resources and Social Security, the National Development and Reform Commission, the Ministry of Finance and the State Administration of Taxation on Expanding the Implementation Scope of Staged Postponement of Social Insurance Premium Policy (No.31 [2122] issued by the Ministry of Human Resources and Social Security), all small and medium-sized enterprises that have temporary difficulties in production and operation in areas seriously affected by the epidemic can apply for deferring the basic old-age insurance premium, unemployment insurance premium and work-related injury insurance premium paid by their employees, and the deferring period will be until the end of 2122. Institutions, social organizations, foundations, social service institutions, law firms, accounting firms and other social organizations participating in the basic old-age insurance for enterprise employees shall refer to the implementation. Therefore, a law firm can apply for the social insurance premium holdover policy, but whether it is recognized as a difficult enterprise depends on the specific implementation measures of the province where your firm is located.

(6) I am an employee of an automobile manufacturing enterprise. Can I apply for deferral of my social insurance premiums together?

A: According to the Notice of the Ministry of Human Resources and Social Security, the National Development and Reform Commission, the Ministry of Finance and the State Administration of Taxation on Issues such as Expanding the Implementation Scope of the Staged Social Insurance Premium Policy (No.31 [2122] of the Ministry of Human Resources and Social Security), the social insurance premium deferred policy is only for the part paid by the enterprise employees' basic old-age insurance premium, unemployment insurance premium and work-related injury insurance premium. For the part that employees should pay, enterprises should fulfill the obligation of withholding and remitting according to law.

(7) Our enterprise has applied for and been approved to postpone the payment of social insurance premiums. Will there be a late fee for delaying the payment of social insurance premiums within the policy period?

A: According to the Notice of the Ministry of Human Resources and Social Security, the National Development and Reform Commission, the Ministry of Finance and the State Administration of Taxation on Expanding the Implementation Scope of the Policy of Staged Postponement of Social Insurance Fees (No.31 [2122] of the Ministry of Human Resources and Social Security), enterprises that defer payment of social insurance fees according to regulations are exempted from late payment fees during the deferred payment period.

(8) We are a bar, and the registered industry type is entertainment. Do we have to apply for deferred payment of social insurance premium?

A: According to the Notice of the Ministry of Human Resources and Social Security, the National Development and Reform Commission, the Ministry of Finance and the State Administration of Taxation on Expanding the Implementation Scope of the Policy of Staged Postponement of Social Insurance Premium (No.31 [2122] of the Ministry of Human Resources and Social Security), the deferred payment of social insurance premium adheres to the principle of voluntariness, and qualified enterprises in difficulty can apply for deferred payment of social insurance premium for a certain period according to their own conditions. Therefore, you can choose to defer payment of social insurance premiums or not according to your own situation.

(9) Our enterprise has applied for deferred payment of social insurance premiums according to regulations, but several employees are going to retire this year. Do you need to pay their social insurance premiums?

A: According to the Notice of the Ministry of Human Resources and Social Security, the National Development and Reform Commission, the Ministry of Finance and the State Administration of Taxation on Expanding the Implementation Scope of the Policy of Staged Postponement of Social Insurance Premium (No.31 [2122] of the Ministry of Human Resources and Social Security), the personal rights and interests of employees shall not be affected by the postponement of social insurance premium. During the holdover period, if employees apply for pension insurance benefits and handle business such as relationship transfer, the enterprise shall make up the holdover pension insurance premium for them. Therefore, if there is a situation in which employees apply for pension insurance benefits after retirement, enterprises should make up the deferred pension insurance premiums for employees in time.

(11) Our enterprise has applied for and been approved to postpone the payment of social insurance premiums due this year, but it is still facing difficulties in production and operation, and it is ready to cancel. When will the deferred payment be paid?

a: according to the circular of the Ministry of human resources and social security, the national development and reform commission, the Ministry of finance and the state administration of taxation on issues such as expanding the implementation scope of the phased holdover of social insurance premiums (No.31 [2122] of the Ministry of human resources and social security), enterprises applying for holdover of social insurance premiums should pay the holdover fees before cancellation.

specific provisions shall be subject to local implementation measures.