Q: What types of units belong to the scope of implementation of the extended moratorium policy? 

A: On the basis of the city's catering, retail, tourism (referring to travel agencies and related services, scenic spot management two categories), civil aviation, highway and waterway railway transportation industry and other five special hardship industries, the scope of implementation of the moratorium policy is further expanded to the following employers: 

Agricultural and sideline food processing industry, textile industry, textile and garment, clothing industry, paper and paper products industry, printing and recording media reproduction industry, pharmaceutical manufacturing industry, chemical fiber manufacturing industry, rubber and plastic products industry, general equipment manufacturing industry, automobile manufacturing industry, railway, shipbuilding, Aerospace and other transportation equipment manufacturing, instrumentation manufacturing, social work, radio, television, film and sound recording production industry, culture and art industry, sports, entertainment industry and other 17 expanded industries belong to the difficult enterprises. 

Small and medium-sized micro and small enterprises that have been greatly affected by the epidemic and have difficulties in production and operation, as well as individual industrial and commercial households that participate in the insurance in the form of units. 

Social groups, foundations, social service agencies, law firms, accounting firms and other social organizations that participate in the basic old-age insurance for enterprise employees are implemented with reference to small and medium-sized enterprises. 

Q: What types of insurance are involved in the deferral and what is the period for which various units have been deferred? 

A: Eligible employers can apply for deferred payment of pension insurance premiums, medical insurance premiums (including maternity insurance premiums, the same below), unemployment insurance premiums and work injury insurance premiums, and the specific deferral period is as follows: 

The enterprises that have applied for deferred payment can apply for an extension of the deferral period before the end of June. 

During the deferred payment period, the employer may apply for a moratorium for different periods. Late payment fees will be waived during the moratorium period.

Q: Can the individual contribution of the employee be deferred? 

A: Deferred payment is limited to the part payable by the unit; For the part that should be paid by individual employees, the employer shall perform the obligation of withholding and payment in accordance with the law, and pay the full amount on time and on time every month.

Q: If the employer does not submit the application in time, can the month before the application be traced? 

A: Employers who meet the conditions after review shall be included in the scope of deferral from the month of acceptance of the application. If the application is not submitted in a timely manner, the month before the application will not be retroactive.

Q: How to determine the specific conditions such as production and operation difficulties? 

A: Except for enterprises in the five special hardship industries, employers applying for deferred payment should meet the conditions of being greatly affected by the epidemic, temporary difficulties in production and operation, unable to produce and operate normally for one month or more since April 2022, and accumulating losses from January to May 2022.

Q: When should I complete the retroactive payment of deferred social insurance contributions? 

A: Deferred social insurance premiums shall be paid up within one month after the expiry of the deferral period at the latest. The employer may declare and pay the deferred fee in advance according to the actual needs.

Q: Does applying for deferral affect the treatment of insured individuals and employers? 

A: During the period of deferred payment of pension insurance premiums, if the employee applies for pension insurance benefits and handles relationship transfer and other business, the employer shall first make up the deferred pension insurance premiums for him. 

The deferred payment of medical insurance premiums does not affect the medical and maternity insurance treatment of insured employees. 

The deferred payment of unemployment insurance premiums does not affect the employer's policy of reducing unemployment insurance premiums in stages, does not affect the employees' enjoyment of the skill upgrading subsidy policy, and does not affect the unemployed person's enjoyment of unemployment insurance benefits. 

The deferred payment of work-related injury insurance premiums does not affect the employer's policy of reducing the work-related injury insurance rate in stages, and does not affect the employee's enjoyment of work-related injury insurance benefits. 

During the deferred payment period, all kinds of employment and entrepreneurship subsidies based on the payment of social insurance premiums are temporarily suspended, and they will be reissued after the deferred payment of the payment.

Mike Chang

Partner

mikechang@shanghaiinvest.com