The social security reduction and exemption policy for small and micro enterprises is: reduce the payment of social insurance units in enterprises in stages. The scope of exemption from three social insurance units includes: various small and medium-sized enterprises and individual industrial and commercial households. The content of relief is the payment of basic old-age insurance, unemployment insurance and work-related injury insurance in enterprises.

legal ground

Policy Interpretation of "Implementation Opinions on Decreasing Enterprise Social Insurance Premium by Stages"

(a) phased relief of enterprise social insurance units to pay.

1. Relief object. The scope of exemption from three social insurance units includes: various small and medium-sized enterprises and individual industrial and commercial households. The scope of units that collect three social insurance unit contributions by half includes: all kinds of large enterprises, private non-enterprise units, social organizations and other social organizations. The scope of units or personnel that reduce or exempt the payment of three social insurance units does not include government institutions (including units that participate in the basic old-age insurance of enterprises), individual industrial and commercial households and flexible employees who participate in the insurance in their personal capacity.

2. The content of relief. The content of relief is the payment of basic old-age insurance, unemployment insurance and work-related injury insurance in enterprises.

3. Time limit for reduction and exemption. From February to June, 2020, small, medium and micro enterprises will be exempted from the payment of three social insurance units; The implementation time of halving the payment of large enterprise units is from February to April 2020.

4. Identification of rescue objects, etc.