1, within 3 months from now, eligible enterprises can apply to the tax authorities for deferred payment of social insurance premiums. The staff of the human resources and social security department reminded that enterprises that delay payment of social insurance premiums should continue to declare the social insurance premiums payable in full according to regulations, and handle the withholding and payment of social insurance premiums such as employment insurance, termination of work and suspension of insurance paid by employees of their own units according to law;
2. During the holdover period, if the employee reaches the statutory retirement age, the social insurance relationship is transferred, the labor relationship is terminated or dies, the enterprise should still pay the social insurance premium in time, and go through the formalities of retirement, transfer, dismissal or one-time treatment settlement after the personal account is collected. During the first-level response period of epidemic prevention and control, relevant procedures can also be delayed according to regulations. After the holdover period expires, the holdover enterprise shall pay the holdover social insurance premium in full within the next month after the holdover period expires.
Legal basis: Article 135 of People's Republic of China (PRC) Insurance Law.
The insurance clauses and premium rates of insurance products involving social public interests, compulsory insurance products according to law and newly-developed life insurance products shall be reported to the insurance supervision and administration institution of the State Council for approval. When examining and approving, the insurance regulatory agency of the State Council shall follow the principles of protecting public interests and preventing unfair competition. The insurance clauses and premium rates of other types of insurance shall be reported to the insurance supervision and administration institution for the record. The specific measures for the examination, approval and filing of insurance clauses and premium rates shall be formulated by the the State Council Insurance Regulatory Authority in accordance with the provisions of the preceding paragraph.