【线上云德】疫情期间律师说（二十七）|疫情期间企业社保缴纳相关政策解读

受疫情影响，全国各地企业都存在不同程度的停工停产，给企业带来了巨大的损失，同时也给企业的生存带来了巨大的压力，比如虽然已经停产停业，但是员工工资依然需要发放，办公场所的租赁费用仍需要缴纳，对于企业来说，当前最迫切的需求是什么，是恢复生产和重建信心，在这个大背景下，国家也是出台了一系列给企业减负的政策，那么关于企业社保缴纳有什么新政策呢？

Affected by the epidemic, Enterprises all over the country have stopped work to varying degrees. It has brought huge losses to enterprises, At the same time, it also brings great pressure to the survival of the enterprise. For example, although it has stopped production or business, However, the salaries of employees still need to be paid and the rental fees for office space still need to be paid. For enterprises, what is the most urgent demand at present is to restore production and rebuild confidence. Under this background, the state has also issued a series of policies to reduce the burden on enterprises. So what are the new policies on the payment of social security for enterprises?

PART1:国务院常务会议决定阶段性减免企业社保费、实施企业缓缴住房公积金政策，决定阶段性减免企业养老、失业、工伤保险单位缴费。

2月18日，李克强主持召开国务院常务会议决定阶段性减免企业社保费、实施企业缓缴住房公积金政策，决定阶段性减免企业养老、失业、工伤保险单位缴费：

On February 18, Li Keqiang presided over an executive meeting of the State Council and decided to reduce or exempt the social insurance premiums of enterprises in stages, implement the policy of deferred payment of housing provident fund by enterprises, and decide to reduce or exempt the contributions of pension, unemployment and work injury insurance units of enterprises in stages:

1、2月——6月期间，将对中小微企业的养老保险、失业保险及工伤保险实行免征政策。(除湖北外各省份)

1. From February to June, the pension insurance, unemployment insurance and work injury insurance for small and medium-sized micro-enterprises will be exempted. (Provinces Except Hubei)

2、2月——4月期间，对于大型企业的养老保险、失业保险及工伤保险费用实行减半征收(除湖北外各省份)   

2.During February-April, the pension insurance, unemployment insurance and industrial injury insurance for large enterprises will be levied by half (except in all provinces except Hubei)

3、湖北省2月——6月期间， 各类参保企业将实行免征政策。

3. During February-June in Hubei Province, all kinds of insured enterprises will implement the exemption policy.

4、截止至6月底， 企业住房公积金可以申请缓缴。

4. By the end of June, the enterprise housing accumulation fund can apply for deferred payment.

5、6月底前，因受疫情影响，对于职工公积金贷款未能正常还款现象，将不作逾期处理。

5.Before the end of June, due to the impact of the epidemic, employees' provident fund loans will not be repaid normally and will not be overdue.

PART2:减免社会保险的范围

我们把社会保险俗称为“五险一金”，分别为养老保险、医疗保险、工伤保险、生育保险、失业保险以及住房公积金。本次国务院决定阶段性减免的范围仅包括养老保险、失业保险工伤保险。而且决定明确表明，减免的是企业缴费部分，个人缴费部分并不减免。

We commonly call social insurance "five insurances and one fund", which are pension insurance, medical insurance, work injury insurance, maternity insurance, unemployment insurance and housing accumulation fund. This time the State Council decided that the scope of phased relief only includes old-age insurance, unemployment insurance and work-related injury insurance. Moreover, the decision clearly shows that the reduction is for the enterprise contribution part, and the individual contribution part is not reduced.

PART3:如何区分大型企业与中小微企业

工业和信息化部、国家统计局、发展改革委、财政部研究制定的《中小企业划型标准规定》，将中小企业划分为中型、小型、微型三种类型，具体标准根据企业从业人员、营业收入、资产总额等指标，结合行业特点制定。比如农、林、牧、渔业，营业收入20000万元以下的为中小微型企业。其中，营业收入500万元及以上的为中型企业，营业收入50万元及以上的为小型企业，营业收入50万元以下的为微型企业。超过中型企业规模的企业就为大型企业了。

The Ministry of Industry and Information Technology, the National Bureau of Statistics, the Development and Reform Commission and the Ministry of Finance have studied and formulated the "Regulations on Classification Standards for Small and Medium-sized Enterprises", which divide small and medium-sized enterprises into three types: medium-sized, small-sized and micro-sized. The specific standards are formulated according to the indicators of enterprise employees, operating income and total assets, and in combination with the characteristics of the industry. For example, in agriculture, forestry, animal husbandry and fishery, small and medium-sized micro-enterprises with operating income of less than 200 million yuan. Among them, those with operating income of 5 million yuan or more are medium-sized enterprises, those with operating income of 500,000 yuan or more are small enterprises, and those with operating income of less than 500,000 yuan are micro enterprises. Enterprises that exceed the size of medium-sized enterprises are large enterprises.