Social security contributions will be extended to the end of 2023.

Today, the Municipal Human Resources and Social Security Bureau announced that in order to give full play to the effect of relaxing the social security premium policy of enterprises in stages and promote the insurance market players to protect employment and people's livelihood, the four social security premium policies of endowment insurance, medical insurance, industrial injury insurance and unemployment insurance will be extended until the end of 2023. During the holdover period, the individual payment status of employees is normal payment, and the rights and interests such as settlement, house purchase, car purchase and children's admission qualification are not affected.

Shanghai Municipal Bureau of Human Resources and Social Security, Shanghai Municipal Medical Security Bureau, Shanghai Municipal Development and Reform Commission, Shanghai Municipal Finance Bureau and Shanghai Municipal Taxation Bureau jointly issued the Notice on Further Improving the Implementation of Staged Deferred Payment of Social Insurance Fees in Shanghai, which clearly pointed out that:

In accordance with the relevant provisions of the state and this Municipality, employers who defer payment of social insurance premiums by stages may repay the deferred social insurance premiums by stages (whole period) or monthly before the end of 2023.

If the employer delays the payment of basic medical insurance premiums (including maternity insurance premiums) for employees by means of free application and instant enjoyment in accordance with the relevant policies of medical insurance, it shall refer to the time limit for payment.

When the social security agency provides the inquiry of social security payment and issues the payment certificate, it is determined that the employer's deferred payment and overdue payment period are normal payment status according to the policy.

During the holdover period, if the employer fulfills the obligation of withholding and remitting employees' individual contributions according to law, the status of employees' individual contributions will be recognized as normal contributions.

Social security agencies should take the initiative to cooperate with relevant departments to properly handle the convergence problems with policies such as employees' settlement, house purchase, car purchase and children's admission qualifications.

The notice stipulates that during the holdover period, eligible employers can continue to apply for holdover of social insurance premiums according to regulations, and the application will not be retroactive one month before.

Q

When will the employer who has deferred payment of social insurance premiums in this city pay the deferred payment?

A

According to the Notice of Shanghai Human Resources and Social Security Bureau and other four departments on the phased implementation of the policy of delaying payment of social insurance premiums by enterprises in poverty-stricken industries in this Municipality (Shanghai Human Resources and Social Security Bureau [2022]15) and the Notice of Shanghai Human Resources and Social Security Bureau and other five departments on expanding the implementation scope of the policy of delaying payment of social insurance premiums in this Municipality (Shanghai Human Resources and Social Security Bureau [2022]19),

In accordance with the provisions of the Notice on Further Doing a Good Job in Staged Deferred Payment of Employees' Basic Medical Insurance Units (No.5 [2022] of Shanghai Medical Insurance Regulations), the employer who defers the employee's basic medical insurance premium (including maternity insurance premium) shall refer to the supplementary payment period.

Q

The employer can pay the deferred social insurance premium by stages (whole year) or month by month before the end of 2023. What is the specific method of staging (whole semester) or month by month?

A

That is, after the expiration of the holdover period, the employer can choose to pay the holdover social insurance premiums on a monthly basis according to the specific conditions of the unit, or pay the social insurance premiums for several months together, or choose to pay all the holdover social insurance premiums at one time.

The employer shall pay the deferred social insurance premium before the end of 2023 at the latest.

Q

Can the employer continue to apply for deferred payment of social insurance premiums?

A

During the holdover period, eligible employers can continue to apply to the social security agency for holdover of social insurance premiums according to regulations, and the application will not be retroactive one month before.

Q

Will the employer's delay in paying social insurance premiums in accordance with the regulations affect the rights and interests of employees in settling down, buying a house, buying a car and their children's enrollment qualifications?

A

The employer is in a normal payment state during the period of deferred payment and overdue payment stipulated by the policy; During the holdover period, if the employer fulfills the obligation of withholding and remitting the employee's individual contributions according to law, the employee's individual contributions will be normal, which will not affect the rights and interests of the employee in settling down, buying a house, buying a car and their children's enrollment qualifications.