Legal analysis: During the epidemic in 22, the state introduced a phased reduction and exemption policy for social security, but the specific reduction and exemption scheme and implementation method are different in each province. For details, please refer to the documents of the local social security bureau.

Legal basis: According to the Notice of the Ministry of Human Resources and Social Security, the Ministry of Finance and the State Administration of Taxation on Issues such as Extending the Implementation Period of the Policy of Reducing Social Insurance Fees for Enterprises by Stages, 1. The policies of provinces, autonomous regions, municipalities directly under the Central Government and Xinjiang Production and Construction Corps (hereinafter referred to as provinces) to exempt the contributions of three social insurance units for small and medium-sized enterprises will be extended until the end of December 22. Provinces (except Hubei Province) will extend the implementation of the policy of halving the payment of three social insurance units for large enterprises and other insured units (excluding government agencies and institutions, the same below) until the end of June 22. Hubei Province will continue to implement the policy of exempting the payment of three social insurance units from large enterprises and other insured units until the end of June 22. Second, enterprises with serious difficulties in production and operation affected by the epidemic can continue to hold over social insurance premiums until the end of December 22, and the late payment fee will be exempted during the holding over period. Third, the lower limit of individual contribution base of social insurance in each province in 22 can continue to implement the lower limit standard of individual contribution base in 219, and the upper limit of individual contribution base can be adjusted normally according to the regulations. Fourth, if individual industrial and commercial households with employees participate in three social insurances in the form of units, they will continue to enjoy the policy of unit payment reduction, exemption and holdover with reference to enterprise measures. Five, individual industrial and commercial households and all kinds of flexible employees who participate in the basic old-age insurance for enterprise employees in their personal capacity, if it is really difficult to pay the basic old-age insurance premium in 22, they may voluntarily suspend the payment. Payment can be continued in 221, and the payment period is calculated cumulatively; For the unpaid month in 22, the payment can be made before the end of 221, and the payment base can be selected independently within the upper and lower limits of the local individual payment base in 221. Six, the provinces should be strictly in accordance with the provisions of the scope of relief, relief time and planning standards, to ensure that all measures are accurately implemented in place, and shall not exceed the policy requirements of this notice, and shall not introduce other policies to reduce revenue and increase expenditure. It is necessary to make overall consideration of factors such as the reduction and exemption policy this year, and adjust the revenue and expenditure budget of the social security fund in 22 according to procedures. Seventh, provincial governments should earnestly assume the main responsibility, accelerate the provincial-level coordination of the three social insurances, and ensure that the basic old-age insurance fund for enterprise employees will be unified at the provincial level before the end of 22. It is necessary to strengthen the allocation of funds, do a good job in fund protection, and ensure that all social insurance benefits are paid in full and on time. All provinces should formulate specific implementation measures in light of the actual situation, which will be promulgated within 1 days from the date of issuance of this notice and reported to the Ministry of Human Resources and Social Security, the Ministry of Finance and the State Administration of Taxation for the record. We should pay close attention to the organization and implementation, and further implement various policies such as reducing or exempting three social insurance premiums for enterprises. The Ministry of Human Resources and Social Security, the Ministry of Finance and the State Administration of Taxation will supervise and inspect the implementation of the policy in due course.