What policies should we continue to implement to significantly increase the proportion of returns to small, medium and micro enterprises?

The country’s latest social security reduction and exemption policy will be introduced in 2022 and will be implemented in 2022. It is mainly aimed at companies’ reduction and exemption policies for three items: pension insurance, unemployment insurance and work-related injury insurance. While medical insurance is levied at half the rate, maternity insurance is not included in the exemption. So now medical insurance and maternity insurance still need to declare and pay fees. At the same time, the social security reduction and exemption policy also stipulates that provident fund payments can be applied for extension until the end of June, but cannot be reduced or reduced. Reduce the social security burden on enterprises, and continue to implement the policy of phased reductions in unemployment insurance and work-related injury insurance premiums in 2022.

New policies have been introduced for difficult industries in the service industry:

1. Service industry: In 2022, the policy of phased reduction of unemployment insurance and work-related injury insurance premium rates will continue to be implemented. For companies that do not lay off employees or have few layoffs, they will continue to implement the inclusive unemployment insurance and job stabilization return policy, and in 2022, the return ratio for small, medium and micro enterprises will be increased from 60% to a maximum of 90%. Qualified service industry market entities can enjoy it.

2. Catering industry, retail industry, tourism industry: Provinces with large balances in unemployment insurance and work-related injury insurance funds are allowed to implement a phased policy of deferred payment of unemployment insurance and work-related injury insurance premiums for catering enterprises. The specific measures will be determined by the province. level people's government. Qualified catering enterprises can apply to defer payment for a period of no more than one year upon approval by the people's government of the participating places. Late payment fees will be waived during the deferment period.

Previously, in order to reduce the burden on enterprises and promote employment development, the General Office of the Ministry of Human Resources and Social Security, the General Office of the Ministry of Finance, and the General Office of the State Administration of Taxation issued the "Notice on Issues Concerning Social Security Payments in 2021" to clarify After the policy of phased reduction of unemployment insurance and work-related injury insurance premium rates expires at the end of April 2021, it will be extended for one year to April 30, 2022.

3. This policy has been extended twice due to the epidemic. This policy clearly states that the policy will be extended again in 2022. Although the payment ratio for work-related injury insurance and unemployment insurance is not high, the reduction in rates has reduced the burden on enterprises to a certain extent! Policies may have regional policy differences, but at present, several key cities in Beijing, Shanghai and Guangzhou are basically in Ends on April 30, 2022.

Legal basis: Article 1 of the "Notice on Phased Reduction and Exemption of Enterprise Social Insurance Premiums" will exempt small, medium and micro enterprises from the payment of three social insurance units for a period of 5 years starting from February 2020. months; the payment portion of the three social insurance units of large enterprises, private non-enterprise units, social groups and other insured units (excluding government agencies and institutions) will be halved, and the reduction period is 3 months. If individual industrial and commercial households participate in the three social insurances on a unit basis, they will enjoy the exemption and reduction policies in accordance with the policies for small, medium and micro enterprises. If the fees that should be reduced during the tax reduction period have been paid, the social insurance agency in the insured place will work with the competent tax department to handle the offset and refund.