Legal analysis: Application process: For small and medium-sized enterprises (excluding labor dispatch companies) that meet the requirements of applying for job security subsidies in 2020 (excluding other years), there is no need to submit any application materials (that is, the application is exempted, and the submitted ones will not be affected). Shenzhen Social Insurance Fund Management Bureau will analyze and compare the social insurance data system to determine the list of small and medium-sized enterprises that meet the payment conditions. Conditions for receiving subsidies: 1. Participate in unemployment insurance in Shenzhen according to law and pay unemployment insurance premium in full 12 months or more; 2. There were no layoffs in the previous year or the layoffs in the previous year were lower than the unemployment rate stipulated by the policy; 3, production and business activities in line with national and regional industrial structure adjustment policies and environmental protection policies; 4. Enterprises with sound financial system and standardized management and operation. State organs, institutions, social organizations, private non-enterprise units, urban individual economic organizations and other social organizations and other employers are not within the scope of the policy.

Legal basis: Interpretation of the Ministry of Finance on Issues Related to the Guidelines on Government Subsidies Article 1 The guidelines on government subsidies stipulate that government subsidies related to the daily activities of enterprises should be included in other income or offset related costs and expenses according to the essence of economic business. Government subsidies unrelated to the daily activities of enterprises shall be included in non-operating income and expenditure. Government subsidy guidelines do not define "daily activities". Under normal circumstances, if the cost of government subsidy compensation is an item in operating profit, or the subsidy is closely related to daily sales and other business activities (such as value-added tax will be refunded immediately after collection, etc.). ), that government subsidies are related to daily activities.