Legal analysis: 1. According to the latest social security reduction and exemption policy in 22, from February 22, all provinces, autonomous regions, municipalities directly under the Central Government (except Hubei Province) and Xinjiang Production and Construction Corps (hereinafter referred to as provinces) can exempt small and medium-sized enterprises from the payment of three social insurance units according to the epidemic situation and the fund affordability, and the exemption period will not exceed five months; For large enterprises and other insured units (excluding government agencies and institutions), the payment part of the three social insurance units can be halved, and the reduction period is not more than 3 months.

2. Since February, 22, Hubei Province can exempt all kinds of insured units (excluding government agencies and institutions) from the three social insurance unit contributions, and the exemption period shall not exceed 5 months.

3. Enterprises experiencing serious difficulties in production and operation due to the epidemic situation may apply for holdover of social insurance premiums. In principle, the holdover period shall not exceed 6 months, and the late payment fee shall be exempted during the holdover period.

4. According to the relevant regulations of the Ministry of Industry and Information Technology, the Statistics Bureau, the Development and Reform Commission and the Ministry of Finance, such as the Notice on Printing and Distributing the Standard Provisions for the Classification of Small and Medium-sized Enterprises (No.3 [211] of the Ministry of Industry and Information Technology), and in combination with the actual situation of the province, the provinces determine to reduce or exempt the enterprises, and strengthen the sharing of information among departments without increasing the transactional burden of enterprises.

the latest social security reduction and exemption policy in p>22

5. To ensure that the social insurance rights and interests of the insured are not affected, enterprises should fulfill the obligation of withholding and remitting individual contributions of employees according to law, and social security agencies should do a good job in recording individual rights and interests.

6. All provincial governments should earnestly assume the main responsibility and ensure that all social insurance benefits are paid in full and on time. Accelerate the provincial-level co-ordination of endowment insurance and ensure that the provincial-level unified collection and expenditure of funds will be realized before the end of the year. In 22, the central adjustment ratio of the basic old-age insurance fund for enterprise employees will be increased to 4%, and support for difficult areas will be increased.

7. All provinces should, in light of local conditions, implement the reduction and exemption scope and time limit stipulated in this notice, standardize and strengthen fund management, and may not introduce other policies to reduce income and increase expenditure by themselves. According to the relief situation, the provinces can reasonably adjust the fund income budget in 22.

legal basis: article 3 of the social insurance law of the people's Republic of China adheres to the principle of wide coverage, basic protection, multi-level and sustainable development, and the level of social insurance should be commensurate with the level of economic and social development.