General Office of the Ministry of Human Resources and Social Security General Office of the National Development and Reform Commission General Office of the Ministry of Finance General Office of State Taxation Administration of The People’s Republic of China
Notice on issues related to further improving the implementation of the phased holdover social insurance premium policy
No.50 [2022] issued by the Department of Human Resources and Social Security
The human resources and social security departments (bureaus), development and reform commissions and finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and Xinjiang Production and Construction Corps, and the tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning in State Taxation Administration of The People’s Republic of China:
In order to further implement the requirements of the Notice on Expanding the Implementation Scope of Staged Holding Social Insurance Premium Policy (No.31 [2022] issued by the Ministry of Human Resources and Social Security), give full play to the effect of phased holding social insurance premium policy, and promote the insurance market players to protect employment and people’s livelihood, relevant issues are hereby notified as follows:
1. Since September 2022, all provinces, autonomous regions, municipalities directly under the Central Government and Xinjiang Production and Construction Corps (hereinafter referred to as regions) can further expand the scope of implementation of the holdover policy according to the epidemic situation and social insurance fund situation in the region, covering all small and medium-sized enterprises in the region that are greatly affected by the epidemic and have difficulties in production and operation, individual industrial and commercial households that participate in the insurance in the form of units, institutions participating in the basic old-age insurance for enterprise employees and various social organizations, so that the phased holdover social insurance premium policy will benefit more market participants.
Second, after the expiration of the phased deferred social insurance premium policy, enterprises can be allowed to repay the deferred social insurance premium by stages or month by month before the end of 2023. Late fees are exempted during the overdue period.
Three, local social insurance agencies in providing social security payment inquiry, issued a proof of payment, the enterprise in accordance with the policies and regulations of holdover, overdue period identified as normal payment status, not for arrears. During the enterprise holdover period, it is necessary to fulfill the obligation of withholding and remitting employees’ individual contributions according to law. If it has been withheld and remitted according to law, the employee’s individual payment status is recognized as normal payment. At the same time, it is necessary to actively cooperate with relevant local departments to properly handle the convergence issues with policies such as employee settlement, house purchase, car purchase and children’s admission qualifications.
Fourth, it is necessary to further strengthen the interpretation of policy propaganda in light of local conditions, improve the pertinence and accuracy of propaganda according to the characteristics of different industries, different enterprises and flexible employees, and ensure that the policy "should know everything." Strengthen the publicity of policy implementation effect by timely publishing deferred payment data information and interviewing and reporting typical cases of enterprises.
Five, to further optimize the handling services, to meet the requirements of the holdover policy of market players, active docking, classified service guarantee. It is necessary to improve the departmental cooperation mechanism, strengthen data sharing, simplify the work flow, realize the "instant application and enjoyment" of enterprises, and reduce the transactional burden of enterprises.
Human resources and social security, development and reform, finance, taxation and other departments at all levels should further strengthen cooperation, give full play to their joint efforts, and promote the phased holdover of social insurance premiums to achieve practical results. New situations and new problems encountered in the process of policy implementation should be reported in a timely manner.
General office of human resources and social security department
General Office of National Development and Reform Commission
General office of Ministry of Finance
State Taxation Administration of The People’s Republic of China general office
September 22, 2022