During the epidemic, social security was reduced to 65438+February.

During the epidemic, social security was reduced to 65438+February.

During the epidemic period, social security was reduced to 65438+February, and the implementation time of the third social security reduction for small and medium-sized enterprises was extended to the end of 65438+February in 2020. Large enterprises will be uniformly implemented before the end of June 2020 (equivalent to continuing to implement the original policy in Hubei and extending it from April to the end of June in other regions).

Other preferential policies that have been announced to extend the implementation period:

AnnouncementNo.: Ministry of Finance, State Taxation Administration of The People's Republic of China 2020 13, March 2020 1 to May 3 1:

1. For small-scale taxpayers in Hubei Province, 3% of taxable sales income is exempted; Prepayment items subject to 3% withholding tax rate shall be suspended.

2. Except Hubei Province, small-scale taxpayers in other provinces, autonomous regions and municipalities directly under the Central Government all collect taxable sales income at the rate of 3%, with a reduction rate of1%; For prepayment items with a withholding rate of 3%, the withholding rate of 1% shall be deducted from the prepayment.

Announcement No.24, 2020 of the Ministry of Finance and State Taxation Administration of The People's Republic of China made it clear that the implementation period of the above preferential policies was extended to February 3, 20201day. Small and low-profit enterprises and individual industrial and commercial households will delay the payment of income tax in 2020. People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 10, 2020:

1, May 2020 1 day to February 3, 20201day, small and low-profit enterprises can suspend the payment of the current enterprise income tax after handling the prepayment declaration in the remaining reporting period in 2020, and postpone the payment to 202 1 reporting period together.

2. From May 1 2020 to February 3 1 2020, individual industrial and commercial households may postpone the payment of personal income tax for the current period after completing the personal income tax declaration for the remaining reporting period in 2020, and postpone the payment to 202 1 reporting period together. Among them, if individual industrial and commercial households implement simple declaration, personal income tax will not be deducted from May 1 to February 3 1 in 2020, and will be paid together during the declaration period of 20021.

Notice on social security assistance policy during the epidemic in 2020

During the epidemic, the social security reduction policy 2020 informed that social security contributions were only reduced for enterprises, and individual contributions were not reduced; It is understood that Ministry of Human Resources and Social Security, the Ministry of Finance and State Taxation Administration of The People's Republic of China have issued the Notice on Decreasing the Social Insurance Premium of Enterprises by Stages (No.Ministry of Human Resources and Social Security1KLOC-0/) and the Guiding Opinions on Decreasing the Basic Medical Insurance Premium of Employees by Stages (No.6 issued by the Ministry of Finance and State Taxation Administration of The People's Republic of China). These two documents,

Only the unit contribution is reduced, and the individual contribution of employees is not reduced. The enterprise deferred payment of social security for 6 months, and the personal payment record was not interrupted. Moreover, the enterprise social security reduction and exemption policy has three grades: exemption, reduction and delay.

Exemption Since February 2020, the provinces can exempt small and medium-sized enterprises from the payment of three social insurances, namely, pension, unemployment and work injury insurance, for a period of no more than five months, which means that the exemption policy can be implemented until June. Hubei province can extend the scope of exemption to all kinds of insured enterprises.

Other provinces except Hubei can halve the payment of three social security units of large enterprises and other insured units, and the period of relief shall not exceed 3 months. As the government agencies and institutions are not involved in business issues and are less affected by the epidemic, they are not included in the scope of this rescue policy.

Affected by the epidemic, enterprises with serious difficulties in production and operation may apply for holdover, and the holdover period shall not exceed 6 months in principle, and the late payment fee shall be exempted during the holdover period.

During the epidemic period, social security's relief to individuals

During the epidemic, the content of social security relief did not say that the social security for individuals should be reduced, but that the social security for individuals should be paid:

1, social security relief mainly includes pension, work injury and unemployment.

2. Type of reduction and exemption: domestic small and medium-sized enterprises are free from February to June (including large enterprises in Hubei Province), and large enterprises outside Hubei Province are levied by half from February to April.

3. Personal social security: During the epidemic, personal social security needs to be paid, but employee social security is still normal and will be deducted every month. Because flexible employees don't hang up their units, the turnover is not working. In some places, replacement may be considered within 3 years after the epidemic, but the reduction is inevitable.

It is mentioned in the policy promulgated by the state that during the implementation of phased assistance, the medical and social security benefits of individual employees will not be affected, and their personal rights and interests will not be reduced, which will not affect the social security benefits such as pension, unemployment and work injury.

In short, as long as our medical and social security expenses are paid in time, the New Deal will not affect our original welfare benefits, so we don't need to worry.

The above is related to social security assistance during the epidemic, and I hope it will help everyone!