On July 29, the Municipal Human Resources and Social Security Bureau, the Municipal Bureau of Finance and the Ningbo Municipal Taxation Bureau of the State Administration of Taxation jointly issued a circular on extending the implementation period of the phased reduction and reduction of enterprise social insurance premiums, clarifying that the city will continue to extend the implementation period of the phased reduction and reduction of basic endowment insurance, unemployment insurance, and work-related injury insurance (hereinafter referred to as the three social insurances) for enterprises. It is understood that the landing of this burden reduction policy will reduce social security fees for enterprises in the city by another 8.559 billion yuan.
According to the circular, the reduction and exemption of the contribution of three social insurance units for small and medium-sized enterprises will be extended until the end of December 2020; Halve the contribution of three social insurance units such as large enterprises and other insured units, and extend the implementation until the end of June 2020. Enterprises with serious difficulties in production and operation affected by the epidemic can continue to defer the payment of the three social insurance premiums until the end of December 2020, and the application method of deferred payment will remain unchanged.
According to the relevant person in charge of the Municipal Human Resources and Social Security Bureau, the scope and classification standards for the phased reduction and reduction of enterprise social insurance premiums are still implemented in accordance with the provisions of the “Notice on Issues Related to the Phased Reduction and Reduction of Enterprise Social Insurance Premiums” jointly issued by the Municipal Human Resources and Social Security Bureau, the Medical Insurance Bureau, the Finance Bureau, and the Taxation Bureau. Individual industrial and commercial enterprises and all kinds of flexible employment personnel (hereinafter referred to as individual workers) who participate in the basic endowment insurance for enterprise employees as individuals, and have difficulties in paying the basic endowment insurance premiums in 2020, can voluntarily suspend the payment, the deferred payment does not need to perform the application procedures, and the unpaid month is regarded as a voluntary deferred payment; Those who voluntarily apply for deferred payment can go to the service window of the social security agency in the place of participation. The pension insurance premium for the deferred payment month of 2020 is allowed to be paid back before the end of 2021.
At the same time, the human resources and social security department has clarified that if the pension insurance premium reduction policy for newly listed small and micro enterprises stipulated in the relevant documents of our city overlaps with the pension insurance premium reduction policy of Zhejiang Renshe Fa [2020] No. 33 document, the reduction amount will be implemented in accordance with the principle of high standard.
In addition, in the policy of this landing, it is also clarified that such a burden reduction information is clarified, the lower limit of the individual payment base of social insurance in 2020 can continue to implement the lower limit standard of the individual payment base in 2019, and the upper limit of the individual payment base is adjusted normally according to the regulations, and the payment refers to the actual calculation of the data.
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(Contributed by Ningbo Municipal Commission of Commerce)