Chinanews.com, February 28th. On February 20th, the Ministry of Human Resources and Social Security, the Ministry of Finance, and the State Administration of Taxation issued a "Notice on Periodic Reduction and Exemption of Corporate Social Insurance Fees." Recently, relevant persons in charge of the three departments answered reporters' questions on the implementation of the document. According to reports, those affected by the epidemic that have experienced serious difficulties in production and operation, including public institutions participating in the basic endowment insurance of enterprises, can apply for deferred payment of social insurance premiums. The deferred payment period is within 2020, and the deferred payment period does not exceed 6 months in principle. No late payment fee is charged during the deferred payment period.
Data chart: Reworkers wear masks to work orderly in the production workshop. Photo by Chen Xin, reporter from China News Agency
On February 20, with the consent of the State Council, the Ministry of Human Resources and Social Security, the Ministry of Finance, and the State Administration of Taxation issued the "Notice on Periodic Reduction and Exemption of Corporate Social Insurance Fees" (Ministry of Human Resources and Social Security [2020] No. 11, hereinafter referred to as Document No. 11 ). Recently, the heads of the relevant departments of the Ministry of Human Resources and Social Security, the Ministry of Finance, and the State Administration of Taxation answered questions from reporters on the specific implementation of Document 11.
A reporter asked: Please introduce what are the requirements for the implementation of Document No. 11 as soon as possible to the local human resources, social security, finance, and tax departments?
The person in charge stated that in order to fully promote the implementation of Document 11 as soon as possible, three requirements were put forward for each place:
The first is to study and understand the spirit of the relief policy. The periodic reduction and exemption of corporate social insurance premiums is a major decision made by the Party Central Committee and the State Council, and is an important measure to deal with the new crown pneumonia epidemic. It is important to reduce the burden on enterprises, stabilize employment, and stabilize enterprises. The human resources, social security, finance, and taxation departments at all places must attach great importance to earnestly organizing and studying, consolidating ideas and actions into the decision-making and deployment of the Party Central Committee and the State Council, and further enhancing the political responsibility and implementation of the phased reduction and exemption of corporate social insurance policies. A sense of urgency to ensure that policies are put in place so that companies have a real sense of gain.
The second is to study and formulate implementation methods and organize the implementation. All localities should make overall plans under the leadership of local party committees and governments in the light of local realities, study and formulate specific implementation methods in the region, make careful arrangements, lay out responsibilities, and push forward the benchmarking table. Human resources, social security, finance, and taxation departments at all levels must focus on the goal of periodic reduction and exemption of social insurance premiums, take the initiative to perform their duties and responsibilities, refine the division of tasks, strengthen collaboration and coordination, and establish and improve the implementation of institutional mechanisms to implement a fine society Various policies for insurance premium reduction and exemption, and the implementation of their respective tasks in a spirit of nails, to ensure that the policies are effective.
The third is to study and solve new situations and problems in a timely manner. All localities should strengthen organizational leadership and work guidance, relevant departments should strengthen communication and close cooperation, timely grasp the progress of the implementation of reduction and exemption policies, timely identify various risks during the policy implementation period, formulate emergency plans, and properly resolve. It is necessary to stick to the bottom line of people's livelihood, ensure that social security benefits are not affected and pay in full and on time, safeguard the legal rights and interests of the insured, and maintain social stability.
A reporter asked: Can you give us a detailed introduction on the implementation period of the corporate social insurance policy?
The person in charge introduced that the reduction and exemption policies for all regions will be implemented from February 2020 onwards, and the implementation will not be postponed, and the termination months will be implemented in accordance with the specific implementation measures of each province. The implementation month of the reduction and exemption policy determined by each place shall be consecutive and continuous, and the total number of months of the implementation period shall not exceed the upper limit stipulated in Document 11.
Specifically, other provinces outside Hubei Province can be exempted from the basic endowment insurance, unemployment insurance, and work injury insurance (hereinafter referred to as the three social insurance) of the small and medium-sized enterprises. The exemption period does not exceed 5 months, that is, The exemption policy can be implemented until June; it can be halved for the payment of three social insurance units for large enterprises and other units (excluding institutions and institutions), and the exemption period does not exceed 3 months, which means that the exemption policy can Executed until April. Hubei Province is exempt from the payment of three social insurance units for all types of insurance units (excluding government agencies and institutions), and the exemption period does not exceed 5 months, which means that the exemption policy can be implemented until June.
Local reduction policies shall be strictly defined as the three social insurance premiums for the period of the fee. The participating units shall pay the arrears before the implementation of the reduction policy, and the social insurance costs after the termination of the prepayment policy shall not belong to this reduction policy. range.
A reporter asked: This period of three social insurance premium reductions have adopted differentiated policies for different regions and different types of enterprises. How are the specific application objects divided?
The person in charge said that the three social insurance fee reduction policies introduced this time, other than Hubei Province, are exempt from the payment of three social insurance units. The scope of the unit includes various small, medium and micro enterprises. Individual industrial and commercial households participating in the insurance by means of units shall enjoy the exemption policy for small, medium and micro enterprises. Various large-scale enterprises, private non-enterprise units, social organizations and other social organizations can halve the collection of three social insurance units. Hubei Province is exempt from the payment of three social insurance units. The scope of units includes various types of large, medium, and small enterprises, individual industrial and commercial households covered by the unit, private non-enterprise units, and social organizations.
A reporter asked: Enterprises are more concerned about the classification of their own types. How do you determine the types of various types of enterprises in actual work?
The person in charge stated that determining the type of the company is a prerequisite for the precise implementation of the reduction policy. All localities shall comply with the "Notice on Printing and Distributing the Standards for the Standardization of Small and Medium-sized Enterprises" issued by the Ministry of Industry and Information Technology, the Statistics Bureau, the Development and Reform Commission, and the Ministry of Finance (Industry and Information Technology Corporation (2011) No. 300) and other provisions for participating companies with independent legal personality Division type.
If the relevant department has the demarcation results, the existing results will be used directly; if it is not clear, the following two methods can be adopted: First, according to the existing insurance registration and declaration data of the enterprise, the demarcation is performed according to the current standards. Second, if the existing data cannot meet the needs of the enterprise, it can implement the notification commitment system without increasing the transactional burden of the enterprise. Enterprise branches are classified according to the type of independent legal person to which they belong. If the insured company disagrees with the drawing conclusion, it may file an application for change. During the implementation of the policy, the newly established enterprises shall go through the insurance enrollment procedures on time, and the localities shall plan the new insurance companies in a timely manner to ensure that they enjoy the relevant reduction and exemption policies in accordance with regulations.
A reporter asked: Some insured units have paid three social insurance premiums in February. After learning that the region has implemented a reduction or exemption policy, can they refund the unit fees that should be reduced in February?
The person in charge said that for areas where social insurance premiums in February 2020 have been collected, the amount payable by the participating units must be re-checked to accurately determine the amount of relief. For the amount of reduction or exemption, direct refund is preferred. For small, medium and micro enterprises, localities can refund fees in batches according to the procedures, and insured units do not need to submit applications or submit relevant materials; for other insured units such as large enterprises, they will fully respect the wishes and choices of the units and can offset the payment in future months Can also be returned.
All localities should strengthen departmental cooperation, simplify the processing process, improve the processing efficiency, shorten the processing time, ensure that the reduced fees are refunded to the account in a timely manner, and notify the participating units of the processing results in an appropriate manner as soon as possible.
A reporter asked: How do the participating units handle the social insurance premium reduction procedures?
The person in charge pointed out that the insured party truthfully reported the payment base, applicable rate, and confirmed the results of the enterprise restructuring. Local people's organizations and taxation departments will optimize declaration items, prepare information systems in advance, so that companies can accurately enjoy the deduction and exemption policy based on corporate planning, and pay in strict accordance with the approved amount payable after deducting free fees.
A reporter asked: Can an insured who has severe difficulties in production and operation due to the epidemic situation apply for a deferral? How is the holdover period set?
The person in charge introduced that the units participating in the production and operation that suffered serious difficulties due to the epidemic situation, including public institutions participating in the enterprise's basic endowment insurance, may apply for deferred payment of social insurance premiums. The deferred payment period is within 2020, and the deferred payment period does not exceed 6 months in principle. No late payment fee is charged during the deferred payment period.
A reporter asked: The policy of periodically reducing the unemployment insurance and work injury insurance rates will expire on April 30, 2020. Many companies are more concerned about whether this policy will continue after expiration?
The person in charge stated that the policy of gradually reducing the unemployment insurance and work injury insurance rates will be continued and the implementation period will be extended to April 30, 2021. Specific implementation plans will be formulated by localities based on actual conditions.
A reporter asked: Does the period of reducing corporate social insurance premiums affect the renewal of corporate pension insurance and unemployment insurance?
The person in charge stated that during the implementation of the relief policy, the normal flow of personnel will not be affected, and the relationship between the basic pension insurance and unemployment insurance of the enterprise will continue to be implemented in accordance with current regulations. Among them, those who transfer the old-age insurance relationship across provinces will still transfer the pooling fund according to the 12% of the payment base.
A reporter asked: How can the participating units understand the corporate social insurance premium reduction policy in a timely manner and conveniently apply for payment?
The person in charge pointed out that the insured unit can obtain relevant policy content and business operation guides through various channels and forms such as local people's clubs, tax authorities' websites, hotlines, and WeChat public accounts. Local people's organizations and taxation departments have been required to optimize the reporting process and add an enterprise type label to the system, so that the participating units can accurately enjoy the deduction and exemption policy without adding additional reporting burden to the participating units. At the same time, the online reporting function will be further improved to make it easier for insured units to complete the declaration payment without leaving the home.
A reporter asked: Will this phased reduction and exemption policy be large-scale and wide-ranging, and will it have an impact on the operation of social security funds and the issuance of social insurance benefits?
The person in charge stated that the current phase of the policy of exemption and exemption was formulated on the basis of fully considering the operation of the three social insurance systems and fund balances. Generally, the fund has a strong supporting capacity. After the implementation of the exemption policy, the normal operation of the system and the social security fund can be guaranteed. . Provincial governments must effectively assume the main responsibility, ensure that the personal rights and interests of employees are not affected, and all social insurance benefits are paid in full and on time. In addition, we will continue to promote the provincial-level overall coordination of social insurance and continue to implement the central transfer system for enterprise employees' basic pension insurance funds. The transfer ratio in 2020 mentioned 4% to further increase support for difficult areas.