各區人民政府，市政府各委、辦、局，各區人力資源和社會保障局、財政局，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，進一步幫助企業特別是中小微企業應對風險、渡過難關，減輕企業和低收入參保人員今年的繳費負擔，根據《人力資源社會保障部?財政部?稅務總局關于延長階段性減免企業社會保險費政策實施期限等問題的通知》（人社部發〔2020〕49號）要求，經市政府同意，現就延長本市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”）單位繳費政策實施期限等問題通知如下：
一、免征中小微企業三項社會保險單位繳費的政策，延長執行到2020年12月底；減半征收大型企業等其他參保單位（不包括機關事業單位）三項社會保險單位繳費的政策，延長執行到2020年6月底。
在減免期內新開工的工程建設項目，按照《關于本市工程建設項目實施階段性減免工傷保險費的通知》（滬人社福〔2020〕169號）規定，享受階段性減免工傷保險費政策，減免期間參照上款規定執行。
二、受疫情影響生產經營出現嚴重困難的企業，可按有關規定繼續緩繳社會保險費至2020年12月底，緩繳期間免收滯納金。
三、2020年度（指社會保險繳費年度，下同）本市社會保險個人繳費基數下限繼續執行2019年度個人繳費基數下限標準，個人繳費基數上限按規定正常調整。
四、有雇工的個體工商戶以單位方式參加三項社會保險的，繼續參照企業辦法享受單位繳費減免和緩繳政策。
五、以個人身份參加企業職工基本養老保險的個體工商戶和各類靈活就業人員，2020年繳納基本養老保險費確有困難的，可自愿暫緩繳費。2021年可繼續繳費，繳費年限累計計算；對2020年未繳費月度，可于2021年底前進行補繳，繳費基數在補繳時點本市個人繳費基數上下限范圍內自主選擇。
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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6月30日??? ?
【政策解讀】：
Notice of Shanghai Municipal Bureau of Human Resources and Social Security and Shanghai Municipal Finance BureauRegarding the Extension of the Deadline of Shanghai’s Temporary Reduction and Exemption of Corporate Contributionsto Social Insurance Funds
SMHRSS 〔2020〕 No. 14
To the People's Governments 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, further help enterprises, especially micro, small and medium-sized enterprises, address risks and overcome difficulties, and relieve the burden on insured enterprises and low-income individuals this year, according to the "Notice of the Ministry of Human Resources and Social Security, the Ministry of Finance, and the State Administration of Taxation on Extending the Implementation Deadline for Temporary Reduction and Exemption of Contributions by Enterprises to Social Insurance Funds" (MOHRSS 〔2020〕 No. 49), the Municipal People's Government of Shanghai has decided to extend the deadline for temporary reduction and exemption of contributions by enterprises in Shanghai to the basic pension insurance, the unemployment insurance, and work-related injury insurance (collectively called "social insurances").
Notice is hereby given as follows:
1. The deadline for exempting micro, small, and medium-sized enterprises from contributions to social insurances will be extended until the end of December 2020; the policy of halving the contributions by large enterprises and other insured employers (excluding government agencies and public institutions) will be extended until the end of June 2020.
Engineering projects started during the reduction or exemption period, in accordance with the "Notice on the Implementation of Temporary Reduction and Exemption of Contributions to Work-related Injury Insurance for Engineering Projects in Shanghai Municipality" (SMHRSS 〔2020〕 No. 169) are eligible to reduction and exemption of contributions to work-related injury insurance, and the deadline of reduction or exemption shall follow the provisions of the preceding paragraph.
2. Enterprises that have been seriously affected by the COVID-19 pandemic may defer their contributions to social insurance funds until the end of December 2020 in accordance with relevant regulations. Late payment interests will be exempted during the period of deferral.
3. In 2020 (referring to the financial year for social insurance payments), the lower limit of the base for individual contributions to social insurances in Shanghai will follow the 2019 level, while the upper limit will be adjusted according to regulations.
4. Individual business operators with employees who participate in social insurances as organizations shall continue to be eligible for reduction and exemption of contribution and deferral of payment with reference to policies for enterprises.
5. Individual business operators who participate in the basic pension insurance as individuals and flexible employees who have real difficulties in paying basic pension insurance contributions in 2020 may defer their payments. Payments can be deferred until 2021, and the contribution period can be calculated cumulatively. Payments for months in 2020 can be made before the end of 2021, and the contribution base can be determined by the contributor within the upper and lower limits of the contribution base at the time of payment.
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General Offices of Shanghai Municipal Human Resources and Social Security Bureau& Shanghai Municipal Bureau of Human Resources and Social Security
June 30, 2020