Legal basis: According to the Notice of Ministry of Human Resources and Social Security, Ministry of Finance and State Taxation Administration of The People's Republic of China on Extending the Implementation Period of the Policy of Reducing and Exempting Enterprise Social Insurance Premium by Stages, 1. All provinces, autonomous regions, municipalities directly under the Central Government and Xinjiang Production and Construction Corps (hereinafter referred to as provinces) shall be exempted from the payment policies of three social insurance units for small and medium-sized enterprises and extended to the end of February 2020. Provinces (except Hubei Province) will extend the implementation time of the policy of halving the payment of three social insurance units by large enterprises and other insured units (excluding government agencies and institutions, the same below) to the end of June 2020. Hubei Province will continue to implement the policy of exempting large enterprises and other insured units from paying three social insurances until the end of June 2020. Second, enterprises experiencing serious difficulties in production and operation due to the epidemic situation can continue to defer payment of social insurance premiums to 65438+the end of February 2020, and the late payment fee will be exempted during the deferred payment period. Three, the provinces in 2020, the lower limit of the individual contribution base of social insurance can continue to implement the 20 19 individual contribution base standard, and the upper limit of the individual contribution base can be adjusted normally according to the regulations. Fourth, if individual industrial and commercial households with employees participate in three social insurances in the form of units, they will continue to enjoy the policy of unit payment reduction and deferment with reference to enterprise measures. Five, individual industrial and commercial households and all kinds of flexible employees who participate in the basic old-age insurance for enterprise employees in their personal capacity may voluntarily postpone the payment of the basic old-age insurance premium in 2020. Payment can be continued in 202 1 year, and the payment period is calculated cumulatively; In the unpaid month of 2020, the payment can be made before the end of 20021,and the payment base can be selected within the upper and lower limits of the local individual payment base of 202 1. Six, the provinces should strictly in accordance with the provisions of the rescue scope, rescue time and planning standards, to ensure that all measures are accurately implemented in place, shall not exceed the policy requirements of this notice, and shall not introduce other policies to reduce expenditure and increase income. It is necessary to make overall consideration of this year's reduction and exemption policies and other factors, and adjust the 2020 social security fund revenue and expenditure budget according to procedures. Seventh, the provincial government should earnestly assume the main responsibility, accelerate the provincial overall planning of the three social insurances, and ensure the provincial unification of the basic endowment insurance funds for enterprise employees before the end of 2020. It is necessary to strengthen the allocation of funds, do a good job in fund protection, and ensure that all social insurance benefits are paid in full and on time. The provinces should formulate specific implementation measures according to the actual situation, which will be promulgated within 10 days from the date of issuance of this notice, and reported to Ministry of Human Resources and Social Security, Ministry of Finance and State Taxation Administration of The People's Republic of China for the record. We should pay close attention to the organization and implementation, and further implement various policies such as reducing or exempting the three social insurance premiums of enterprises. Ministry of Human Resources and Social Security, Ministry of Finance and State Taxation Administration of The People's Republic of China will supervise and inspect the implementation of policies in due course.