Legal basis: Article 20 of the Regulations on Individual Industrial and Commercial Households stipulates that individual industrial and commercial households may employ employees according to their business needs. Individual industrial and commercial households shall conclude labor contracts with the employed employees in accordance with the law, fulfill the obligations stipulated in laws, administrative regulations and contracts, and shall not infringe upon the legitimate rights and interests of employees. Accordingly, individual industrial and commercial households can be divided into individual industrial and commercial households with employees and individual industrial and commercial households without employees.
Notice of the Ministry of Human Resources and Social Security and the Ministry of Finance of State Taxation Administration of The People's Republic of China on Extending the Implementation Period of the Policy of Reducing and Exempting Social Insurance Fees for Enterprises by Stages Article 1 The policies of provinces, autonomous regions, municipalities directly under the Central Government and Xinjiang Production and Construction Corps (hereinafter referred to as provinces) to exempt the contributions of three social insurance units for small and medium-sized enterprises will be extended until the end of 20201February. Provinces (except Hubei Province) will implement the policy of halving the payment of three social insurance units for large enterprises and other insured units (excluding government agencies and institutions, the same below) until the end of June 2020. Hubei Province will continue to implement the policy of exempting the payment of three social insurance units from large enterprises and other insured units until the end of June 2020.