The latest notice on Shanghai’s phased postponement of social insurance premiums policy

Notice on issues related to further implementing the city’s policy on periodic postponement of social insurance premiums

All district people’s governments, all municipal government committees, offices and bureaus, and all relevant units :

In order to effectively bring into play the effect of the periodic postponement of social insurance premiums policy and promote insurance market entities to maintain employment and people's livelihood, according to the "General Office of the Ministry of Human Resources and Social Security, the General Office of the National Development and Reform Commission, the General Office of the Ministry of Finance and the National According to the requirements of the Notice of the General Office of the State Administration of Taxation on Issues Concerning Further Improving the Implementation of the Phased Postponement of Social Insurance Premium Policy, and with the consent of the municipal government, this city is implementing the "Shanghai Municipal Human Resources and Social Security Bureau and other four departments' regulations on this city." On the basis of documents such as "Notice on the Phased Implementation of the Policy of Delaying the Payment of Social Insurance Premiums for Enterprises in Specially Distressed Industries" and "Notice of the Shanghai Municipal Human Resources and Social Security Bureau and other five departments on expanding the implementation scope of the policy on the phased payment of social insurance premiums in this city" , adjust the period for employers to pay back social insurance premiums in stages. The relevant matters are hereby notified as follows:

1. Adjustment of the deadline for payment of premiums. Employers that have deferred payment of social insurance premiums in stages in accordance with relevant national and municipal regulations may, after the deferment period expires, make up for the deferred social insurance premiums by installments or month by month before the end of 2023. Late payment fees will be waived during the make-up payment period.

2. Complete the social security payment certificate. When social insurance agencies provide social security payment inquiries and issue payment certificates, they shall consider the period during which the employer has deferred payment or made up payment in accordance with the policy provisions to be in normal payment status, and shall not treat it as arrears. During the period of deferred payment, the employer must fulfill its obligation to withhold and pay individual employee contributions in accordance with the law. If the payment has been withheld and paid in accordance with the law, the employee's personal payment status is deemed to be normal payment. At the same time, it is necessary to proactively cooperate with relevant departments to properly handle the connection issues with policies such as employee settlement, house purchase, car purchase, and children's enrollment qualifications.

3. Further increase policy publicity and interpretation. The human resources and social security, medical insurance, taxation and other departments should improve the pertinence and accuracy of publicity based on the characteristics of different industries, different enterprises and flexible employment personnel, and ensure that "everyone should know" the policy; through the release of delayed payment data and information, and reporting on typical corporate cases and other means to strengthen publicity on the effects of policy implementation. During the deferment period, qualified employers can continue to apply for deferment of social insurance premiums in accordance with regulations, and the months before the application will no longer be retroactive.

4. Further optimize handling services. Social insurance agencies must actively connect with market entities that meet the requirements of the payment deferral policy and provide classified services. It is necessary to improve the departmental collaboration mechanism, strengthen data sharing, simplify service procedures, realize "instant application and instant access" for enterprises, and reduce the administrative burden of enterprises.

5. In accordance with the provisions of the "Notice on Matters Concerning Further Improving the Staged Postponement of the Payment of Basic Medical Insurance Premiums for Employees", the employer that postpones the payment of basic medical insurance premiums for employees shall refer to this period for the period of back payment. According to the notice, after the deferment period expires, the deferred medical insurance premiums can be paid in installments or on a monthly basis before the end of 2023.

6. This notice will be implemented from the date of issuance and will be valid until December 31, 2023. "Notice of the Shanghai Municipal Human Resources and Social Security Bureau and other four departments on the phased implementation of the policy of deferred payment of corporate social insurance premiums in extremely difficult industries in this city", "Shanghai Municipal Human Resources and Social Security Bureau and other five departments on the city's expansion of phased deferment If the Notice on the Implementation Scope of Social Insurance Premium Payment Policy is inconsistent with the provisions of this Notice, the provisions of this Notice shall apply.

Shanghai Human Resources and Social Security Bureau

Shanghai Medical Security Bureau

Shanghai Development and Reform Commission

Shanghai Finance Bureau

State Administration of Taxation Shanghai Taxation Bureau

November 3, 2022