The General Office of the Ministry of Human Resources and Social Security, the National Development and Reform Commission, the Ministry of Finance, and the State Administration of Taxation jointly issued a notice recently, clarifying that from September 2022, all provinces, autonomous regions, municipalities directly under the Central Government and the Xinjiang Production and Construction Corps can be subject to local regulations. The impact of the epidemic and the status of social insurance funds, further expand the implementation scope of the deferred payment policy, covering all small, medium and micro enterprises in the region that have been greatly affected by the epidemic and have difficulties in production and operation, individual industrial and commercial households participating in the insurance by units, and participating in basic pensions for employees of enterprises Insurance institutions and various social organizations benefit more market entities from the policy of deferred payment of social insurance premiums in stages.
It is understood that the four departments issued the "Notice on Further Doing a Good Job in the Implementation of the Periodic Deferred Payment of Social Insurance Premium Policy". .
The notice states that after the periodical delay in payment of social insurance premiums expires, enterprises may be allowed to make up the deferred payment of social insurance premiums by instalments or month by month before the end of 2023.
No late payment fee will be charged during the repayment period.
The notice emphasizes that when social security agencies in various places provide social security payment inquiries and issue payment certificates, they will consider the company to be in a normal payment state during the period of deferment and supplementary payment in accordance with policy regulations, and shall not handle arrears.
During the period of deferred payment, the enterprise shall perform the obligation of withholding and paying the individual employee's payment in accordance with the law.
If it has been withheld and paid in accordance with the law, the employee's individual payment status is determined to be normal payment.
At the same time, it is necessary to actively cooperate with the relevant local departments to properly handle the connection issues with the policies of employees' settlement, house purchase, car purchase, and children's admission qualifications.
The notice also requires further optimization of handling services, proactively connecting with market entities that meet the requirements of the deferred payment policy, simplifying the handling process, enabling enterprises to "apply and enjoy immediately", and reduce the business burden of enterprises.