Beijing's periodic reduction and exemption of three social insurance premiums for corporate basic endowment insurance, unemployment insurance and work injury insurance, is expected to reduce the burden by more than 50 billion yuan throughout the year

From February to June, all small and medium-sized enterprises are exempt from paying fees

On March 8, the Beijing Municipal Bureau of Human Resources and Social Security, the Municipal Finance Bureau and the Municipal Taxation Bureau jointly issued the "Notice on Doing a Good Job in the Periodical Reduction and Exemption of Corporate Social Insurance Fees in Beijing". It is clear that since February this year, Beijing Periodic reduction and exemption of the basic pension insurance, unemployment insurance and work injury insurance (hereinafter referred to as the three social insurance) units of enterprises.

The Beijing News reporter learned yesterday from the Beijing Municipal Bureau of Human Resources and Social Affairs that since February this year, Beijing has gradually reduced or exempted enterprises from basic endowment insurance, unemployment insurance and work injury insurance (hereinafter referred to as three social insurance) units.

This policy will benefit all insured units (excluding government agencies and institutions) and is expected to reduce the burden by more than 50 billion yuan throughout the year. The Municipal Social Security Center also issued the "Notice on Three Periods of Reduction and Exemption of Social Insurance Fees and Relevant Matters for Overdue Payment", which clarified the procedures.

All small and medium-sized enterprises are exempt from February to June

Beijing will implement the phased reduction and exemption policy for social insurance expenses issued by this country. From February to April 2020, the payment of three social insurance units for various social organizations such as large enterprises, private non-enterprise units, and social organizations will be halved. That is to say, the contribution rates of endowment insurance and unemployment insurance units were adjusted from 16% to 8%, and from 0.8% to 0.4%; the contribution rate of work injury insurance units was calculated at 50% of the current rate. The personal contributions of the three social security expenses are not reduced.

From February to June 2020, for small, medium and micro enterprises (including individual industrial and commercial households insured in the form of units) and other special types of units, the unit payment portion of the three social insurances will be exempted, and the individual payment portion will not be waived.

It should be noted that the units or personnel who reduce the payment of the three social insurance units do not include government agencies and institutions (including those participating in the enterprise's basic endowment insurance), and individual industrial and commercial households and flexible employees who participate in insurance in their personal capacity. The social security premiums payable by these three types of units (personnel) will be withheld in accordance with normal business processes. Among them, due to the adjustment of the Spring Festival holiday and the impact of the epidemic, flexible employment personnel (including flexible employment personnel enjoying social insurance subsidies) who failed to withhold social security premiums for January can be extended to the end of March without applying. Those who have interrupted payment due to unsuccessful payment during the period from December 2019 to February 2020 may be repaid.

Social insurance premiums can be postponed

Insured units (including public institutions participating in the enterprise's basic endowment insurance) who have experienced serious difficulties in production and operation affected by the epidemic can also apply for deferred payment of three social insurance units while meeting the following conditions.

The insured unit confirms and commits to severe difficulties in production and operation due to the epidemic situation. The operating (financial) revenue in the most recent month has decreased by more than 50% compared with the monthly average operating (financial) revenue in the fourth quarter of 2019. The data of other types of units are in accordance with the caliber of accounting statements); the insured unit is not included in the list of social insurance serious untrustworthy persons or the joint disciplinary of untrustworthy; The obligation to withhold and pay employees' personal contributions on a monthly basis; in consultation with the employees, the withholding and payment of personal contributions can be deferred at the same time.

In principle, the three social insurance premium deferred payment periods payable by the participating units applying for deferred payment shall not exceed 6 months in principle, and the latest payment period shall be December 20, 2020. No late fees will be charged during the holdover period.

Beijing's social insurance premiums are implemented in a “declaration of the month and collection of the following month” model. For example, the social insurance premium for the participating units in February should be paid before the end of March. If you apply for a deferred payment in March, you should pay before the end of August, and so on in the following months. However, it should be noted that the deferred payment cannot be cross-year, that is to say, the social security premiums payable from June to November should be paid by December 20, 2020 at the latest.

■ Follow

"Beijing People's Club" APP, WeChat public number submit a holdover application

Eligible participants can log in to the official website of the Municipal Human Resources and Social Security Bureau, the "Beijing People's Social App", and the "Beijing People's Social WeChat" public account to submit a holdover application. At the same time, they must truthfully report their business (financial) income and In the fourth quarter of this year, the monthly average operating (financial) revenue data was signed online. Insured units shall abide by integrity. If it is verified that fraudulent deferred eligibility is obtained by using false data materials, the deferred eligibility will be cancelled and it shall be dealt with seriously according to relevant regulations such as the Social Insurance Law.

The submission time of the first deferred application for the insured unit is from March 9 to 14, 2020; the submission time from April to November is from 1 to 5 of each month. The review results will be notified by SMS within 5 days after the end of the acceptance period of the month. Approved insurance units will take effect that month, and they only need to apply once, not monthly. It should be noted that when applying for deferred payment, it is not allowed to apply for social insurance premiums payable before the current month. In other words, the holdover takes effect from the month of application, and the previous month does not count as a holdover.

During the deferred payment period, the participating units may, in accordance with their own circumstances, pay in advance the social security premiums they have applied for, or they may pay the social security premiums payable within the prescribed period. If the payment is not overdue, a late payment fee will be charged as required from the date of the deferment of the payment. The insured unit and related personnel will be included in the list of social insurance serious dishonest persons, and a joint disciplinary measure will be implemented.

In addition, for those insurance units that did not pay the social insurance premium for January 2020 (including units that did not pay on time and with automatic deductions and refunds), the social insurance premium for January may be automatically extended until the end of July. Previously, an applicant who had applied for an extension of February's social insurance premiums to the end of March, could automatically extend February's social insurance premiums to be paid before the end of August. The above insurance units will not automatically withhold social insurance premiums in February, but if they need to continue to defer social insurance premiums for March and later months, they need to apply for deferred payment in accordance with prescribed conditions, procedures and time limits.

It is reported that tourism, accommodation, catering, exhibitions, trade circulation, transportation, education and training, cultural performances, film and television theaters, ice and snow sports and other industries affected by the ten major industries have applied to extend the payment of social insurance premiums to the end of July. It is necessary to re-apply for the deferred payment according to the above conditions in accordance with its own conditions, and it is no longer necessary for the industry authority to confirm.

The division of business types does not require an employer to operate

It is understood that in order to improve service efficiency, eligible companies do not need to apply, and automatically enjoy the exemption policy. The Municipal Bureau of Human Resources and Social Security, the Municipal Finance Bureau and the Municipal Taxation Bureau will cooperate and cooperate to do a good job of classifying enterprises based on statistics and tax data. Some companies that cannot be classified will be classified according to the indicators such as the insured personnel and the characteristics of the industry, without the need for the company to operate.

Enterprises can check the application of the exemption policy through the Beijing Social Insurance Online Service Platform from March 9. If there is any objection to the result of the plan, you should submit an application for change to the social security agency in your district before the end of March, and submit the industry, business income, total assets, actual number of employees in December 2019 and other materials at the same time. Provisions for review and confirmation. In principle, once the type of insured company is determined, no changes will be made during the implementation of the policy.

■ Questioning

Does the reduction or exemption of fees affect the rights of the insured?

Does not affect the insured's enjoyment of social security benefits

The Municipal Human Resources and Social Security Bureau reminds all insured persons that the reduction of the payment of three social insurance units will not affect the insured persons' enjoyment of social security benefits. Enterprises must fulfill their obligations of withholding and paying employees' individual contributions in accordance with the law, and the social security agency must keep a record of personal rights and interests to ensure that the insured's social insurance rights and interests are not affected.

In order to protect the rights and interests of the insured, during the period of reduction and deferment of social insurance premiums, the insured unit shall normally conduct various social insurance businesses. If there is a change in the number of participants, the monthly declaration should continue. During the deferred payment period, if there are employees involved in account settlement business, such as receiving basic pensions, handling inter-provincial transfer connections, applying for unemployment insurance benefits, death settlement, etc., the employer must handle the payment procedures for the employees separately to ensure social insurance for the insured. Rights and interests are not affected.

Beijing News reporter Wu Wei