各區人民政府，市政府各委、辦、局，市社會保險事業管理中心，市就業促進中心：
為貫徹落實黨中央、國務院決策部署，做好新冠肺炎疫情防控工作，紓解企業困難，推動企業有序復工復產，支持穩定和擴大就業，根據《人力資源社會保障部財政部 國家稅務總局關于階段性減免企業社會保險費的通知》（人社部發〔2020〕11號）和《人力資源社會保障部辦公廳 財政部辦公廳 國家稅務總局辦公廳關于階段性減免企業社會保險費有關問題的實施意見》（人社廳發〔2020〕18號）要求，經市政府同意，本市在確保職工各項社會保險待遇不受影響、按時足額支付的前提下，階段性減免企業基本養老保險、失業保險、工傷保險（以下簡稱三項社會保險）單位繳費部分。現將有關事項通知如下：
一、從2020年2月到6月，免征中小微企業三項社會保險單位繳費部分；職工個人繳費部分不予減免。以單位方式參保的個體工商戶，參照中小微企業享受減免政策。
二、從2020年2月到4月，減半征收大型企業等其他參保單位（包括民辦非企業單位、社會團體等各類社會組織）三項社會保險單位繳費部分；職工個人繳費部分不予減免。
減免三項社會保險單位繳費部分的單位或人員不包括機關事業單位（含參加企業基本養老保險的單位）、以個人身份參保的個體工商戶和靈活就業人員。
三、受疫情影響生產經營出現嚴重困難的企業，可按有關規定申請緩繳社會保險費，緩繳執行期為2020年內，緩繳期限原則上累計不超過6個月，緩繳期間免收滯納金。
四、本市企業劃型根據工業和信息化部、統計局、發展改革委、財政部《關于印發中小企業劃型標準規定的通知》（工信部聯企業〔2011〕300號）等有關規定確定。
五、企業要依法履行好代扣代繳職工個人繳費的義務，社保經辦機構要做好個人權益記錄工作，確保參保人員社會保險權益不受影響。
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上海市人力資源和社會保障局
上 海 市 財 政 局?? ?
2020年3月5日??????
【政策解讀】：
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
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" ([2011] 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.
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General Office of Shanghai Municipal Human Resources and Social Security Bureau
March 5, 2020