Applicable object

The accumulated balance of the overall planning fund can be used to pay for small and medium-sized enterprises and individual industrial and commercial households with insured units within the overall planning area for more than 6 months. Social organizations such as social organizations, foundations, social service agencies, law firms and accounting firms shall refer to the implementation.

two

Policy content

The accumulated balance of the overall planning fund can pay for more than 6 months in the overall planning area. Since July 2022, small and medium-sized enterprises and individual industrial and commercial households insured by the unit have deferred payment for three months and paid basic medical insurance for employees (hereinafter referred to as employee medical insurance), and the late payment fee is exempted during the deferred payment period. Social organizations such as social organizations, foundations, social service agencies, law firms and accounting firms shall refer to the implementation.

three

operating procedure

(A) the way to enjoy

Full implementation of the "application-free, enjoyment-free" handling mode, eligible SMEs can enjoy the deferred payment unit payment policy without applying for deferred payment.

(2) Identification standard

Specific standards for SMEs refer to the Notice on Printing and Distributing the Provisions on Classification Standards for SMEs (No.300 of the Ministry of Industry and Information Technology [20 1 1]) and other classification provisions. Under the leadership of the local government, the medical security and taxation departments jointly determine the list. If the existing data can determine the enterprise type, the drawing conclusions of relevant departments shall be directly adopted; If the existing data cannot meet the needs of the enterprise, the enterprise may issue a written commitment to the approved payment department.

four

relevant documents

Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance, National Development and Reform Commission and National Health Insurance Bureau on Installment Payment of Employees' Basic Medical Insurance Units (Guoshuihan [2022] No.21)

five

relevant issues

(a) enjoy the deferred payment policy will affect the enjoyment of treatment?

A: The small and medium-sized enterprises' delay in paying employees' medical insurance units will not affect the normal reimbursement of medical expenses by the insured personnel of this enterprise. During the holdover period, the medical expenses incurred by the insured persons of relevant enterprises that meet the requirements of the basic medical insurance policy should be reimbursed in time and in full to ensure that the reimbursement level of basic medical insurance remains stable and does not decrease.

(2) Is it still necessary to declare employee medical insurance premiums during the deferred payment period?

A: During the holdover period, SMEs should fulfill the obligation of withholding and remitting employees' personal contributions according to law, and report employees' medical insurance premium information normally to ensure employees' continuous participation in insurance and continuous records of personal rights and interests.

(3) Is it necessary to pay back the change of employees during the holdover period?

A: During the holdover period, if the insured employees of small and medium-sized enterprises leave their jobs, handle the treatment of employees' medical insurance retirees, and handle the relationship transfer, the enterprise will pay for the employees' medical insurance units that pay the holdover.

(4) Is it necessary to pay back the cancellation of insurance registration during the holdover period?

Answer: If a small and medium-sized enterprise cancels during the holdover period, it shall pay holdover payment before cancellation.

(5) According to the policy, deferred payment will be implemented from July. If an enterprise fails to pay the employee medical insurance premium in June and pays the current month's fee in July, can it enjoy deferred payment when paying the current month's fee?

A: Deferred employee medical insurance premium is defined as the payment made by the employee medical insurance unit during the policy implementation period. Expenses outside the deferred period, such as early payment and overdue payment, are not included in this deferred payment. Therefore, the June expenses paid by the enterprise in July cannot be postponed, but the part paid by the employee medical insurance unit in July can be postponed according to the policy.

Specific provisions shall be subject to local implementation measures.