District People's governments, municipal government committees, offices and bureaus, and relevant units:
In order to give full play to the policy effect of phased holdover of social insurance premiums, and promote the market players to ensure employment and people's livelihood, according to the requirements of the Notice of the General Office of Ministry of Human Resources and Social Security, the Notice of the General Office of the National Development and Reform Commission, the General Office of the Ministry of Finance and the General Office of State Taxation Administration of The People's Republic of China on Further Improving the Implementation of the phased holdover of social insurance premiums was approved by the municipal government. On the basis of implementing the Notice of Shanghai Human Resources and Social Security Bureau and other four departments on the implementation of the policy of delaying payment of social insurance premiums by stages by enterprises in poor industries in this Municipality and the Notice of Shanghai Human Resources and Social Security Bureau and other five departments on expanding the scope of implementation of the policy of delaying payment of social insurance premiums in this Municipality, this Municipality has adjusted the time limit for employers to pay back social insurance premiums by stages. The relevant matters are hereby notified as follows:
First, adjust the payment period. In accordance with the relevant provisions of the state and this Municipality, the employer who holds over the social insurance premiums by stages may pay back the social insurance premiums held over by stages or month by month before the end of 2023. Free of late fees during the overdue period.
Second, improve the social security payment certificate. When providing social security payment inquiry and issuing payment certificate, the social insurance agency shall, in accordance with the policy, identify the employer as a normal payment state during the period of deferred payment and overdue payment, and shall not treat it as arrears. During the holdover period, the employing unit shall perform the obligation of withholding and remitting the individual contributions of employees according to law. If it has been withheld and remitted according to law, the employee's individual payment status is recognized as normal payment. At the same time, we should actively cooperate with relevant departments to properly handle the convergence with policies such as workers' settlement, house purchase, car purchase and children's admission qualifications.
Third, further strengthen the interpretation of policy propaganda. The human and social departments, medical insurance, taxation and other departments should improve the pertinence and accuracy of publicity according to the characteristics of different industries, different enterprises and flexible employees, and ensure that policies should be "known to all"; Strengthen the publicity of the implementation effect of the policy by releasing the data information of holdover and informing the typical cases of enterprises. During the holdover period, eligible employers can continue to apply for holdover of social insurance premiums according to regulations, and the application will not be retroactive one month before.
The fourth is to further optimize the handling services. Social insurance agencies should take the initiative to connect with market entities that meet the requirements of the holdover policy, and do a good job in service guarantee. It is necessary to improve the departmental cooperation mechanism, strengthen data sharing, simplify the workflow, realize the "application and enjoyment" of enterprises, and reduce the transactional burden of enterprises.
5. According to the provisions of the Notice on Further Improving the Staged Deferred Payment of Employees' Basic Medical Insurance Units, the employer who defers the payment of employees' basic medical insurance premiums shall refer to this notice. After the expiration of the extension period, the deferred medical insurance premium can be paid in installments or month by month before the end of 2023.
VI. This notice shall come into force as of the date of issuance and shall be valid until June 65438+February 3, 20231day. If the Notice of Shanghai Human Resources and Social Security Bureau and other four departments on the phased implementation of the social insurance premium holdover policy for enterprises in poverty-stricken industries in this Municipality and the Notice of Shanghai Human Resources and Social Security Bureau and other five departments on expanding the implementation scope of phased holdover of social insurance premiums in this Municipality are inconsistent with the provisions of this notice, the provisions of this notice shall prevail.
Shanghai Human Resources and Social Security Bureau
Shanghai Medical Security Bureau
Shanghai Municipal Development and Reform Commission
shanghai municipal finance bureau
State Taxation Bureau Shanghai Taxation Bureau
165438+20221October 3rd