In order to reduce the burden on enterprises in difficulty, help enterprises tide over the difficulties and resume development, recently, the Municipal People’s Social Security Bureau, the Municipal Development and Reform Commission, the Municipal Finance Bureau and the Municipal Taxation Bureau jointly issued the Notice on Issues Related to Staged Payment of Social Insurance Fees. The circular made it clear that after the expiration of the three social insurance premiums (basic old-age insurance for enterprise employees, unemployment insurance and work-related injury insurance) at the end of 2022, the final payment period for deferred social insurance premiums will be paid before February 23, 2023, and extended to the end of 2023. Insured units can apply to repay the deferred social insurance premium by stages or month by month before the end of 2023, and the late payment fee will be exempted during the payment period.
The circular once again reiterated the scope of phased holdover of social insurance premiums in Beijing, that is, the insured units that meet the application conditions of the Circular on Expanding the Implementation Measures for Phased holdover of Social Insurance Premium Policies for Insured Units (Jingrenshefa [2022] No.4) mainly include four categories: first, five extremely poor industries: catering, retail, tourism, civil aviation and road and railway transportation; Second, the industrial chain and supply chain are enterprises with difficulties in production and operation in 17 industries that are greatly affected by the epidemic; Third, all small and medium-sized enterprises that are greatly affected by the epidemic and have difficulties in production and operation; Fourth, individual industrial and commercial households insured by units. Eligible insured units may voluntarily apply for holdover of three social insurance premiums. During the holdover period of the insured unit, the employee’s personal social security contribution shall be withheld and remitted according to law.
Institutions, social organizations, foundations, social service institutions, law firms, accounting firms and other social organizations participating in the basic old-age insurance for enterprise employees may also refer to the implementation.
If the insured unit needs to apply for payment by stages or month by month, it can log on to the official website of the Municipal Human Resources and Social Security Bureau from January 1, 2023, and select "Apply for extension of the period of deferred payment" in the module of "Staged deferred payment of social insurance premiums in 2022". Insured units should abide by the good faith and apply successfully after agreeing to the agreement.
During the period of deferred payment and overdue payment, the insured unit shall fulfill the obligation of withholding and remitting individual contributions of employees according to law. During the enterprise’s deferred payment and overdue payment according to the policy, the social security payment query shows that the enterprise is in the normal payment state. If the employee’s personal social security fee has been withheld and remitted according to law, the employee’s personal payment status is normal payment.
During the holdover period, if any employee of the insured unit applies for pension insurance benefits and handles business such as relationship transfer, the insured unit shall make up the holdover pension insurance premium. If the insured unit applying for holdover is cancelled according to law, it shall pay the holdover fee before cancellation.
Industrial chain supply chain is greatly affected by the epidemic situation in 17 industries.
Agricultural and sideline food processing industry
textile industry
Textile and garment industry
Paper and paper products industry
Printing and recording media reproduction industry
Pharmaceutical manufacturing industry
Chemical fiber manufacturing industry
Rubber and plastic products industry
General equipment manufacturing industry
automobile industry
Railway, ship, aerospace and other transportation equipment manufacturing industries
Instrument manufacturing industry
duties outside one’s regular work
Broadcasting, television, film and sound recording industries
Cultural and artistic industry
sports
entertainment industry
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