For enterprises with difficulties in production and operation affected by the epidemic, the policy of the third holdover of social insurance premiums will be extended to the end of 65438+February in 2020, and the late payment fee will be exempted during the holdover period. The deferred payment policy and the half-levy policy of large enterprises can be enjoyed by superposition. In the payment year of 2020 (from July 1 day to 202 1 day, the same below), the lower limit of the three social insurance individual payment bases will continue to be implemented according to the lower limit standard of the payment base of 20 19 (that is, according to the employment situation of all employees in cities and towns in the province in 20 18). 60% of the average wage of employees, the implementation of 2745 yuan), of which Changchun City, dengzhou city and Xincai County are still based on the average wage of employees in non-private units in local towns for 20 18 years, and the upper limit of individual contribution base for 20 19 years is 300% of the average wage of urban employees with full caliber.
Individual industrial and commercial households and all kinds of flexible employees participate in the basic old-age insurance for enterprise employees in their personal capacity. If it is really difficult to pay the basic old-age insurance premium by 2020, it can be voluntarily postponed. Directly adopt the default mode of information system, and no longer handle deferred payment procedures.
All localities should strictly follow the prescribed scope, time limit and standards of reduction and exemption, ensure that all measures are in place accurately, and must not break through the relevant policy requirements, and may not introduce other expenditure reduction policies on their own. All types of insurance can adjust the income and expenditure budget of social security fund in 2020 according to the actual situation, considering factors such as tax reduction and exemption policy this year.