The scope of Shanghai -stage slow payment of social insurance premiums expands to 17 industries

In order to protect the people's livelihood in the market, the Shanghai Human Resources and Social Security Bureau, the Shanghai Medical Security Bureau, the Shanghai Municipal Development and Reform Commission, the Shanghai Finance Bureau, the State Taxation Bureau Shanghai Taxation Bureau and other five departments jointly introduced The "Notice on the Scope of Implementation of the Performance of Social Insurance Policy in the Municipality" (hereinafter referred to as the "Notice").

The "Notice" clearly states that in the early stage, the city's catering, retail, and tourism (referring to the two categories of travel agencies and related services, the management of the tourist area), the civil aviation, highway waterway railway transportation, including 5 special difficulties (hereinafter referred to as the "5 special trapped industries") Based on the payment part of the payment of pension insurance premiums, medical insurance premiums (including maternity insurance premiums, the same below), unemployment insurance premiums, and work -related injury insurance premiums, in accordance with national regulations, the slowdown policy further expands to the industrial chain supply chain 17 industries including the affected manufacturing industry (hereinafter referred to as the "17 expansion industries") belong to the difficulty in the company; small and medium -sized enterprises that are affected by the epidemic, and the individual industrial and commercial households who are in difficulty in production and operation; Social organizations such as social organizations, foundations, social service agencies, law firms, and accounting firms of endowment insurance.除5个特困行业的企业外，其他申请缓缴的用人单位应符合受疫情影响较大、生产经营出现暂时困难、2022年4月以来累计一个月及以上无法正常生产经营且2022年1月至Cumulative losses occurred in May.

The "Notice" stipulates that within the period of slow payment, 17 companies in the contracting industry can apply for a slowdown period from June to December 2022, the parts paid by the medical insurance premium units, and the period of affiliated. From June 2022 to March 2023, the parts that the work injury insurance premiums and unemployment insurance premiums should be paid; small and medium -sized enterprises that are affected by the epidemic and difficulty in production and operation and individual industrial and commercial households who are involved in insurance methods can apply The affiliated period is the part that the pension insurance premiums, medical insurance premiums, work injury insurance premiums, and unemployment insurance premiums from June to December 2022; The corresponding extension to the end of 2022, the enterprise that has been applied to be applied can apply for an extended payment period by the end of June. Social insurance premiums that employers have paid slowly should be completed within one month of the expiration of the slow payment period.

The "Notice" states that the employer may submit an application to the Social Insurance Agency in accordance with its own operating conditions within the time limit of the period, and through the "One Netcom Office" and other platforms to handle it. For applicable conditions such as difficult production and operation and the type of industry, the promise system shall be implemented, and the employer will issue a written commitment that meets the conditions and shall bear the corresponding legal responsibility. Eligible employers who have been reviewed have been incorporated into the scope of payment from the month of acceptance. If the application is not submitted in time, the month before the application will not be traced back.

The "Notice" also emphasizes that the employers who apply for a slowdown shall perform the deduction obligations in accordance with the law for individual employees. If employees apply for endowment insurance benefits, handling relationship transfer and other businesses, employers shall make up for the pension insurance premiums that are paid.

Attachment: Ten Questions and Ten Questions of the implementation scope of the implementation of social insurance premiums in Shanghai

1. Which unit is the scope of implementation of expanding the retracting policy?

On the basis of 5 special trapped industries including catering, retail, tourism (referring to travel agencies and related services, tourist scenic spots management), civil aviation, highway water and railway transportation industry, the scope of implementation of the policy has been further expanded to the following employers:

The agricultural and sideline food processing industry, textile industry, textile and clothing, clothing industry, papermaking and paper products, printing and recording media replication, pharmaceutical manufacturing, chemical fiber manufacturing, rubber and plastic products, general equipment manufacturing, automobile manufacturing, automobile manufacturing Industry, railway, ships, aerospace, and other transportation equipment manufacturing, instrument manufacturing, social work, broadcasting, television, film and recording operations, cultural and art industry, sports, entertainment industry including 17 expanded industries. Essence

Affected by the epidemic, small and medium -sized enterprises with difficulty in production and operation, and individual industrial and commercial households who are insured by units.

Social organizations, foundations, social service agencies, law firms, accounting firms and other social organizations such as the basic endowment insurance of the enterprise employees are implemented with reference to small and medium -sized enterprises.

2. What kinds of dangerous types are involved, and how much is the duration of all kinds of units?

Eligible employers can apply for the paid part of the units that reduce pension insurance premiums, medical insurance premiums (including maternity insurance premiums, the same below), unemployment insurance premiums and work injury insurance premiums. The specific slow payment period is as follows:

For the original 5 special trapped industries, companies that have applied for slowly can apply for extended the slow payment period by the end of June.

During the slow payment period, the employer can apply for a different period of timely payment. During the slow payment period, it is exempted from late fees.

3. Can the personal payment part of the employee be paid slowly?

Slow -paying fees are limited to the part of the unit shall pay; for employees, the employees shall pay the part, and the employer shall fulfill the obligation to deduct and pay in accordance with the law and pay them every time.

4. The employer has not submitted the application in time. Can the month before the application be traced back?

Eligible employers who have been reviewed have been incorporated into the scope of payment from the month of acceptance. If the application is not submitted in time, the month before the application will not be traced back.

5. How to determine the conditions such as production and operation difficulties?

In addition to the five companies in the five special industries, the employers who apply for a slowdown should be in line with the impact of the epidemic situation, the production and operation is temporarily difficult, and the cumulative production and operation of the cumulative production and operation for a month and above from April 2022, from January to 5 from January 2022 to 5 Cumulative losses in the month. 6. How to apply for a slow payment?

During the slow payment period, the employer may submit an application to the Social Insurance Agency according to its own operating conditions, and it can be handled online through the platforms such as the "One Netcom Office". Those who have been reviewed after the review will be included in the scope of the monthly payment from the month of acceptance.

7. Does the industry type, production and operation difficulties need to be declared separately?

According to the principle of convenient, fast, and not increasing the affairs of the employer's transaction, the social insurance agency is confirmed directly based on the type of industry declared by employers when registering for insurance. (Notice of the Ministry of Industry and Information Technology [2011] No. 300), "Notice on Printing and Distributing the Measures for the Division of Large, Small and Small Enterprises (2017)" (Guo Tong Zi [2017] No. 213) The notice of corporate planning standards "(Yinfa [2015] No. 309) and other regulations shall be confirmed.

For applicable conditions such as difficult production and operation and the type of industry, the promise system shall be implemented, and the employer will issue a written commitment that meets the conditions and shall bear the corresponding legal responsibility.

8. When will the social insurance premiums be paid?

Slowly paying social insurance premiums should be completed within one month after the expiration period expires. The employer can declare the paid -of -payment fee in advance according to actual needs.

9. Does it affect the treatment of individuals and employers in the application?

During the period of slowing the pension insurance premiums, if an employee applies for pension insurance benefits and the transfer of relationship transfer, the employer shall first make up for the pension insurance premiums for them.

Slowly paying medical insurance premiums does not affect the participating employees to enjoy medical and maternity insurance benefits.

Slowing unemployment insurance premiums does not affect the employer to enjoy the policy of reducing unemployment insurance rates, not affecting employee enjoyment of skills to improve subsidy policies, and not affecting unemployed people to enjoy unemployment insurance.

Slow -labor insurance premiums do not affect the employer to enjoy the policy injury insurance rate policy, and does not affect employees to enjoy work injury insurance benefits.

During the slow payment period, various types of employment and entrepreneurship subsidies that pay social insurance premiums as the basis for issuance are issued, and the payment of the payment fee will be replenished after the payment of the payment.

10. How to deal with the implementation conditions of the employer that promised afterwards that the promised employer does not meet the implementation conditions of the slow payment policy?

The social security agency will strengthen the supervision and inspection after the incident. For employers who make a commitment but fail to meet the conditions, the relevant information is passed to the tax department in a timely manner, and the tax department will recover the slow -paying social insurance premiums in a timely manner, and will increase the late fees in accordance with the regulations.

Reporter Wu Sijie

Edit Pan Sheng

- END -