20 17 latest provisions on the payment of endowment insurance premiums
This time, those who enjoy the preferential policy of paying basic old-age insurance premiums include uninsured enterprises and personnel, as well as enterprises and personnel who have interrupted payment. It does not include enterprises and personnel who have approved the payment base according to regulations but have historical arrears. For the historical arrears of the approved payment base, the late payment fee is still determined by the local tax department according to the regulations.
About the payment of uninsured units and personnel:
After the implementation of individual payment, the payment base is not approved, and the unpaid personnel are not insured; Units that fail to register with social insurance agencies and fail to pay endowment insurance premiums are uninsured units.
About interrupting the payer's payment:
After the implementation of the individual payment system, if the payment base has been approved and paid, and then for various reasons, the payment base is no longer declared and no longer paid, then the payment is interrupted by enterprises and personnel.
This time, those who enjoy the preferential policy of paying basic old-age insurance premiums include uninsured enterprises and personnel, as well as enterprises and personnel who have interrupted payment. It does not include enterprises and personnel who have approved the payment base according to regulations but have historical arrears. For the historical arrears of the approved payment base, the late payment fee is still determined by the local tax department according to the regulations.
Legal basis: Article 3 of the Law of the People's Republic of China on the Protection of the Rights and Interests of the Elderly? The state protects the rights and interests enjoyed by the elderly according to law. The elderly have the right to get material help from the state and society, enjoy social services and social preferential treatment, participate in social development and enjoy the fruits of development. Discrimination, insult, abuse or abandonment of the elderly are prohibited.