Answer: According to the Notice on Phased Implementation of the Policy of Holding Over Enterprise Social Insurance Premium in Extremely Poor Industries (No.202216 issued by the Human Resources and Social Security Department) and Notice on Phased Implementation of Holding Over Enterprise Social Insurance Premium in Some Industries (No.22 issued by the Liao People's Social Security Office [2022]), the basic old-age insurance premium, unemployment insurance premium and work injury insurance premium of enterprise employees will be held over in stages for some industries.
Deferred payment is applicable to the three social security fees of catering, retail, tourism, civil aviation, highway, waterway and railway transportation enterprises. Individual industrial and commercial households and other units with employees who participate in social insurance in the above-mentioned industries in the form of units shall defer payment with reference to enterprise measures. For the part that employees should pay, enterprises should fulfill the obligation of withholding and remitting.
Second, how to judge the industry of the unit?
A: The classification standards of catering, retail, civil aviation, highway, waterway and railway transportation industries are implemented according to the catering, retail, air transportation, road transportation, water transportation and railway transportation industries specified in the National Economic Industry Classification (GB/T 4754—20 17). The classification standard of the tourism industry shall be implemented in accordance with the provisions of the National Statistical Classification of Tourism and Related Industries (20 18).
The specific industry of each unit shall be subject to the information registered by the enterprise in the market supervision department.
3. For what period can an eligible enterprise apply for holdover?
A: The deferred payment period of the basic old-age insurance premium for enterprise employees is from April to June 2022. The deferred payment period of unemployment insurance premium and work-related injury insurance premium is from April 2022 to March 2023. During this period, enterprises can apply for deferred payment for different periods.
Enterprises that have paid their fees in April, 2022 can apply for deferment from May, and enterprises that have paid their fees in April and May, 2022 can apply for deferment from June. In the above two cases, the deferment period can be delayed by one month (the deferment period of enterprise employees' basic old-age insurance premiums does not exceed July, 2022 at the latest, and the deferment period of unemployment insurance premiums and industrial injury insurance premiums does not exceed 2023 at the latest). Enterprises can also apply for refund of part of the fees paid by the unit in April and May 2022 according to relevant regulations, and apply for deferral from April or May 2022. During the holdover period, the late payment fee is exempted.
4. How can an enterprise submit an application for deferred payment?
Answer: During the holdover period, an enterprise may apply for holdover of the basic old-age insurance premium, unemployment insurance premium or work-related injury insurance premium of its employees individually, or at the same time. The payer can apply for multiple months of deferred payment at one time, without submitting the application month by month.
Enterprises insured in Shenyang can apply to the tax service hall of the competent tax authorities for deferring the basic old-age insurance premium, unemployment insurance premium and work-related injury insurance premium for enterprise employees.
Enterprises insured in other parts of the province (including enterprises directly insured) can apply to social security agencies for deferring the basic old-age insurance and unemployment insurance premiums for enterprise employees through the portal of Liaoning Provincial Department of Human Resources and Social Security → People's Social Security Service Zone → Liaoning People's Social Security Service Platform (excluding the basic old-age insurance for enterprise employees in Chaoyang City) or the offline service window. Deferred payment of work-related injury insurance premiums, apply to the social security agencies (excluding Shenyang) in the insured areas, and enterprises directly insured can apply through the Liaoning People's Social Security Service Platform.
5. What materials do enterprises need to submit to apply for holdover? How long will it take to complete the audit?
Answer: To apply for holdover through the offline service window, enterprises need to fill in the Application Form for Staged holdover of Social Insurance Fees in Some Industries in Liaoning Province, and the handling personnel will complete the acceptance review on the spot and inform the applicant of the audit results.
Apply for deferred payment through Liaoning People's Social Service Platform. After the enterprise fills in the application information, if the industry type of the applied enterprise meets the acceptance conditions through system verification, the review will be completed immediately without submitting any materials.
Six, after applying for deferred payment, when will the enterprise go to the tax department to pay the personal part?
Answer: If an enterprise applies for deferred payment, it can pay the individual part after two working days after approval in principle. If the application for deferred payment submitted by the insured enterprises in Shenyang is approved before May 22, the individual part can be paid from May 23.
Seven, in April and May, 2022, how to apply for deferred payment and refund for paid enterprises?
A: If an enterprise applies for refund of the fees paid in April and May 2022 and applies for deferred payment, the enterprise insured in Shenyang shall submit an application for deferred payment and refund to the competent tax authorities; Enterprises insured in other areas need to apply for holdover at the social security agency window first, and then submit an application for refund to the competent tax authorities with the application form for phased holdover of social insurance premiums in some industries in Liaoning Province stamped by the social security agency.
8. When will the enterprise pay the deferred payment?
Answer: In principle, enterprises should pay back the deferred unemployment insurance and work-related injury insurance within one month after the expiration of the deferred payment period; The deferred basic old-age insurance premium for enterprise employees will be paid in place by the end of 2022 at the latest, and the late payment fee will be exempted during the period. Enterprises may, according to actual needs, pay the deferred payment in declare in advance. If an enterprise cancels according to law, it shall pay the deferred payment before cancellation.
Nine, the deferred payment of social security fees, enterprises and their employees should enjoy the policies and treatment?
Answer: During the holdover period, if an employee applies for pension insurance benefits, the enterprise should first make up the holdover basic pension insurance premium for enterprise employees.
Deferred payment of unemployment insurance premiums does not affect the enterprises' enjoyment of phased reduction of unemployment insurance premium rate and unemployment insurance return policy, the insured employees' enjoyment of unemployment insurance skill upgrading subsidy policy, and the enjoyment of the benefits of the insured unemployed.
Deferred payment of work-related injury insurance premiums does not affect the enterprises' enjoyment of phased reduction of work-related injury insurance rates and the employees' enjoyment of work-related injury insurance benefits.