1u3001 The exemption targets are all kinds of employers participating in the basic endowment insurance, unemployment insurance and work-related injury insurance of enterprise employees, but it does not include the organs and institutions that handle the legal person registration in the establishment management department.
2u3001 The exemption period is from February to June 2020, a total of five months.
3u3001 During the exemption period, the employees of the insured units shall continue to pay the individual contributions of the basic endowment insurance and unemployment insurance for the employees of the enterprise, which shall be withheld and remitted by the insured units to protect the legitimate rights and interests of the employees.
4u3001 During the epidemic prevention and control period, the insured units can apply for approval and payment through the Internet, or can postpone the application for approval and payment within 3 months after the end of the local epidemic. During the period of epidemic prevention and control, the overdue fine will be exempted.
5u3001 The insured units with serious difficulties in production and operation affected by the epidemic situation may apply for the social insurance premiums to be paid by individuals during the period of suspension of payment or the social insurance premiums to be paid jointly by the units and individuals after July. During the period of suspension of payment, the overdue fine shall be exempted. The conditions, authorities and procedures for handling the deferred payment shall still be implemented in accordance with the current regulations of all localities, which can be further improved in combination with the actual situation. In principle, the period of suspension shall not exceed 6 months.
6u3001 During the period of exemption, postponement and postponement (hereinafter referred to as exemption, postponement and postponement) of social insurance premium, the social insurance benefits of employees will not be affected. Those who have reached the legal retirement age or need to transfer social insurance relationship during the period can be treated as refund (transfer), one payment and one payment.
7u3001 The units participating in the original pilot of endowment insurance of government agencies and institutions in our province belong to the insured units that should be connected to the endowment insurance system of enterprise employees but have not yet completed the connection, and enjoy three social insurance premium exemption, extension and postponement policies with reference to this opinion.
8u3001 The social security agencies at all levels shall be responsible for identifying the objects exempt from social insurance premiums and passing the relevant information and social insurance premium information sharing platform to the tax authorities. They shall not ask for additional applications and supporting materials to avoid increasing the transactional burden of the insured units. For the insured units that have already approved the social insurance premiums in February, they shall be re approved according to the regulations; for the insured units that have already paid the social insurance premiums in February, they shall respect the wishes of the insured units and handle refunds according to the regulations or deduct them from the future payables. For the individual payment of employees withheld and remitted by the insured units, the personal rights and interests shall be recorded.
9u3001 All localities should strengthen the monitoring of the operation of social insurance funds, take full account of the actual situation that the income from collection and payment of social insurance premiums may be significantly reduced due to the impact of the epidemic situation, do a good job in analysis and judgment, and report to the local Party committee and government in time in case of difficulties in the payment of funds in the overall planning area, so as to ensure that all social insurance benefits are paid in full and on time.
10u3001 All localities shall strictly abide by the scope and time limit stipulated in this opinion, standardize and strengthen fund management, and shall not issue other income reduction and expenditure increase policies on their own. At the same time, according to the exemption situation, adjust the fund revenue budget in 2020 reasonably.
All localities should improve their ideological understanding, strengthen organizational leadership, establish and improve the communication and cooperation mechanism among people, society, finance and taxation, conscientiously perform their duties, strengthen communication and cooperation, timely, accurately and smoothly implement the phased social insurance exemption policy, release the policy dividend, and make every effort to do a good job in the social insurance work of enterprises during the epidemic prevention and control period. In case of major problems, please report to the Provincial Department of human resources and social security and the Hubei provincial taxation bureau of the State Administration of Taxation in a timely manner.
Hubei Provincial Department of human resources and social security
Hubei Provincial Department of Finance
State Administration of Taxation Hubei Provincial Taxation Bureau