Notice of Shanghai Municipal Bureau of Human Resources and Social Securityand Shanghai Municipal Finance BureauonImplementing Temporary Reduction and Exemption of CorporateContributions to Social Insurance Funds ( 2020.03.06 )
SMHRSS〔2020〕 No. 77
To the People's Government of all districts of Shanghai Municipality, all committees, offices, bureaus and administrations of Shanghai Municipal Government, the Municipal Social Insurance Administration Center, and the Municipal Employment Promotion Center:
In order to implement the decisions of the CPC Central Committee and the State Council, better support the response to the COVID-19 pandemic, relieve the difficulties of enterprises, advance the resumption of work and production, and stimulate the recovery and expansion of employment, according to the "Notice of the Ministry of Human Resources and Social Security, the Ministry of Finance, and the State Administration of Taxation on Temporarily Lowering and Exempting Contributions of Enterprises to Social Insurance Funds" (MOHRSS 〔2020〕 No. 11) and the "Opinions of the General Offices of the Ministry of Human Resources and Social Security, the Ministry of Finance and the State Administration of Taxation on the Implementation of the Notice on Temporarily Lowering and Exempting Contributions of Enterprises to Social Insurance Funds" (MOHRSS 〔2020〕 No. 18), the Municipal People's Government of Shanghai has decided to reduce and exempt the contributions of enterprises to basic pension insurance, unemployment insurance, and work-related injury insurance (collectively referred to as "social insurances") on the premise that various social insurance benefits of employees are not affected and paid on time and in full. section.
Notice is hereby given as follows:
1. From February to June 2020, micro, small, and medium-sized enterprises will be exempted from contributions to social insurances, while the individual contributions of employees will not be exempted or reduced. Individual business operators who are insured as organizations shall be eligible for the exemption policy for small, medium-sized and micro-sized enterprises.
2. From February to April 2020, contributions to social insurances payable by large enterprises and other insured employers (including private non-enterprise organizations and mass organizations) will be halved, while individual employees' contributions will not be exempted or reduced.
Organizations or personnel that are exempted from contributions to social insurances do not include government agencies and public institutions (including those participating in the basic pension insurance for enterprises), individual business operators insured as individuals, and flexible employees.
3. Enterprises that have been seriously affected by the COVID-19 pandemic may apply for deferral of payment of social insurance contributions in accordance with relevant regulations. Deferral is effective in 2020, and the period of deferral should not exceed 6 months. Late payment interests are exempted during the period of deferral.
4. Enterprises in Shanghai shall be classified in accordance with the "Notice on Issuing the Standards for Classification of Small and Medium-sized Enterprises" ( No. 300) issued by the Ministry of Industry and Information Technology, the National Bureau of Statistics, the Development and Reform Commission, and the Ministry of Finance.
5. Enterprises must fulfill the obligation of withholding and paying employees' individual contributions in accordance with law, and social security agencies must record personal rights and benefits to make sure that the social insurance benefits for insured persons are not affected.
General Office of Shanghai Municipal Human Resources and Social Security Bureau
March 5, 2020