a suitable target

catering, retail, tourism, civil aviation, highway, waterway and railway transportation enterprises, individual industrial and commercial households with employees and other units participating in social insurance in the above-mentioned industries.

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) The units that defer the payment of three social insurance premiums applicable to employees of catering, retail, tourism, civil aviation, highway, waterway and railway transportation enterprises, namely, the basic old-age insurance premium, unemployment insurance premium and work-related injury insurance premium, should pay. 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.

(2) The deferred payment period 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.

(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.

three operation procedures

(I) mode of enjoyment

During the holdover period, enterprises can apply to the social insurance registration department for holdover of three social insurance premiums according to their own operating conditions.

(II) Handling channels

During the holdover period, an enterprise may apply to the social insurance registration department for holdover of three social insurance premiums according to its own operating conditions.

(III) Reporting requirements

1. Newly-started enterprises can apply for deferred payment from the month of enrollment; If the industry type of the enterprise is changed to the above-mentioned industry, it may apply for holdover from the month of change.

2. Enterprises can pay the deferred fees in declare in advance according to actual needs, and the tax authorities should collect them in time. If an enterprise cancels according to law, it shall pay the deferred payment before cancellation, and the relevant departments shall handle it in time according to the cancellation process.

(IV) Relevant regulations

In principle, enterprises should pay back the deferred unemployment insurance and work-related injury insurance premiums within one month after the expiration of the deferred payment period; The deferred basic old-age insurance premium for enterprise employees shall be paid in place by the end of 2122 at the latest, and the late payment fee shall be exempted during the period, and the tax authorities shall promptly remind enterprises to pay it.

Four related documents

(1) Notice of the Ministry of Human Resources and Social Security _ Ministry of Finance _ State Taxation Administration of The People's Republic of China on Doing a Good Job in Keeping Jobs Stable 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 _ General Office of State Taxation Administration of The People's Republic of China on the phased implementation of the policy of delaying payment of corporate social insurance premiums in extremely poor industries (issued by the Ministry of Human Resources and Social Security [2122]

a: according to the deferred payment policy, catering, retail, tourism, civil aviation, highway, waterway and railway transportation enterprises can apply for deferred payment of the basic old-age insurance premium, unemployment insurance premium and work-related injury insurance premium. According to the industry division, supermarkets belong to the retail industry and can enjoy the deferred payment policy. The enterprises here refer to all enterprises in the five poverty-stricken industries.

the social insurance registration department will examine whether the deferred payment policy is applicable to the enterprise based on the industry type reported by the enterprise itself when registering for insurance. If the existing information can't meet the needs of dividing industry types, the notification commitment system can be implemented, and the enterprise will issue a written commitment of its industry type and bear corresponding legal responsibilities.

(2) I am a retail individual industrial and commercial household, and I have hired two shop assistants. Can I enjoy the deferred payment policy?

a: according to the regulations on individual industrial and commercial households, individual industrial and commercial households can run their businesses individually or at home, and they can also recruit employees according to their business needs. Accordingly, individual industrial and commercial households can be divided into individual industrial and commercial households with employees and individual industrial and commercial households without employees. According to the Interim Regulations on the Collection and Payment of Social Insurance Fees, the people's governments of provinces, autonomous regions and municipalities directly under the Central Government may, according to local actual conditions, stipulate that urban individual industrial and commercial households should be included in the scope of basic old-age insurance, and urban individual industrial and commercial households with employees and their employees should be included in the coverage of unemployment insurance. According to the Regulations on Work-related Injury Insurance, individual industrial and commercial households with employees should participate in work-related injury insurance and pay work-related injury insurance premiums for employees. The Notice of the General Office of the Ministry of Human Resources and Social Security _ General Office of State Taxation Administration of The People's Republic of China on the phased implementation of the policy of holdover of enterprise social insurance premiums in extremely poor industries (No.16 [2122] of the Human Resources and Social Security Department) clarifies that individual industrial and commercial households and other units with employees who participate in social insurance in the form of units shall refer to the enterprise approach to holdover.

according to the above regulations, individual industrial and commercial households have two employees, and if they have participated in social insurance in the form of units, they can apply for deferred payment of enterprise pension insurance, unemployment insurance and work-related injury insurance according to the enterprise approach; Otherwise, you should go through the registration formalities of social insurance in the relevant departments before you can enjoy the relevant holdover policy.

(3) Regarding the scope of deferred payment, can individual employees apply for deferred payment?

a: social insurance premium includes two parts: unit payment and individual payment. According to the holdover policy, holdover is applicable to the three social insurance premium units of catering, retail, tourism, civil aviation and highway, waterway and railway transportation enterprises. The part that employees should pay is not applicable to the holdover policy, and the enterprise should fulfill its obligation of withholding and remitting according to law.

(4) I am a flexible employee, and I participate in the basic old-age insurance for enterprise employees in my personal capacity. In 2122, due to the epidemic, my income will be greatly reduced, and it is difficult to pay. If I don't pay the basic old-age insurance for enterprise employees in 2122, will the payment period be interrupted?

a: in order to reduce the current payment pressure of flexible employees, according to the deferred payment policy, 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 basic old-age insurance premium for enterprise employees in 2122. The unpaid monthly payment in 2122 can be paid before the end of 2123, and 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. Therefore, as long as the basic old-age insurance premium for enterprise employees in 2122 is paid before the end of 2123, the payment period can be calculated continuously.

(5) when our company applies for deferred payment of social insurance premiums, can we choose to defer payment of one social insurance premium or three social insurance premiums at the same time?

a: according to the holdover policy, during the holdover period, an enterprise can apply to the social insurance registration department for holdover of three social insurance premiums, namely, basic old-age insurance premium, unemployment insurance premium and work-related injury insurance premium, according to its own operating conditions. An enterprise can apply for three or only one or two of them.

(6) Will my pension insurance, unemployment insurance and other benefits be affected during the holdover period when the enterprise applies for holdover of three social insurance premiums?

A: According to the deferred payment policy, deferred payment of unemployment insurance premium will not affect the insured employees' enjoyment of the subsidy policy for skills upgrading, and will not affect the insured unemployed employees' enjoyment of unemployment insurance benefits or unemployment subsidies. Deferred payment of work-related injury insurance premiums does not affect employees' enjoyment of work-related injury insurance benefits. However, if employees apply for pension insurance benefits within the holdover period, the enterprise should first make up the holdover basic pension insurance premiums for enterprise employees.

(7) can the policy of reducing unemployment insurance and work-related injury insurance rates in stages be superimposed with the policy of delaying payment of unemployment insurance and work-related injury insurance premiums?

a: in order to benefit enterprises and facilitate people to the greatest extent, according to the deferred payment policy, deferred payment of unemployment insurance premium and work-related injury insurance premium will not affect enterprises' enjoyment of the policy of reducing unemployment insurance premium and work-related injury insurance premium rate by stages. Therefore, if the enterprise belongs to five extremely poor industries, it can enjoy the policy of delaying unemployment insurance premium, work-related injury insurance premium and reducing unemployment insurance premium and work-related injury insurance premium rate in stages; If the enterprise does not belong to five poor industries, it will only enjoy the policy of reducing unemployment insurance premium and work-related injury insurance premium rate in stages.

(8) if our company can enjoy the deferred payment policy, which department should we submit the application to? What is the specific handling process?

a: the holdover policy for the extremely poor industries is consistent with the holdover policy in 2121, and they are all enjoyed upon application. According to the holdover policy, during the holdover period, enterprises can apply to the social insurance registration department for holdover of three social insurance premiums according to their own operating conditions. When the social insurance registration department examines whether the enterprise is applicable to the holdover policy, it is based on the type of industry that the enterprise fills in at the time of insurance registration. If the existing information can't meet the needs of dividing industry types, the notification commitment system can be implemented, and the enterprise will issue a written commitment of its industry type and bear corresponding legal responsibilities.

(9) I am the person in charge of an enterprise. When the holdover policy was implemented, the enterprise had already paid the fees in April. In this case, can the paid fees be refunded?

a: according to the holdover policy, enterprises that have paid the fees in April 2122 can apply for refund of the fees paid in April, or they can apply for holdover from May, and the holdover month will be extended by one month accordingly.

(11) how long should the enterprise make up the deferred payment?

a: the state issued the holdover policy to alleviate the financial pressure of enterprises in the current period, and it has a time limit. After the holdover period expires, enterprises should make up the payment in full and on time. According to the holdover policy, enterprises should, in principle, pay back the holdover unemployment insurance premium and work-related injury insurance premium within one month after the expiration of the holdover period; The deferred basic old-age insurance premium for enterprise employees will be paid in place by the end of 2122 at the latest.

(11) the notice on the phased implementation of the policy of deferring enterprise social insurance premiums in extremely poor industries stipulates that enterprises can apply for deferring payment for different periods. how do you understand this sentence?

a: within the maximum period allowed for deferred payment, enterprises can decide for themselves how long to apply for deferred payment according to actual needs. For example, an enterprise's basic endowment insurance premium can be deferred for 1 months, or it can be applied for 2 months or 3 months; Unemployment insurance premium and work-related injury insurance premium are deferred, and you can apply for 1.2 months at the longest.

(12) according to the policy, enterprises can apply for deferring the basic old-age insurance premium from April to June 2122, and unemployment insurance premium and work injury insurance premium from April 2122 to March 2123. Our company paid last month's fee in the same month. In this case, how can we enjoy the deferred payment policy?

a: the month to enjoy the deferred payment policy is mainly determined according to the period to which the fee belongs. According to the policy, the deferred payment period of the basic old-age insurance premium for enterprise employees is from April to June 2122, and the deferred payment period of unemployment insurance premium and work-related injury insurance premium is from April 2122 to March 2123. At present, some provinces pay the monthly fee, and some provinces pay the monthly fee. For the provinces that paid last month's fees in the current month, enterprises will enjoy the deferred payment policy from May 2122.

in the specific implementation, the specific implementation measures formulated by all provinces, autonomous regions and municipalities directly under the central government shall prevail.