YYBF [2022] No.18

　　Municipal people’s governments at or above the prefecture level,

　　In order to implement the decision and deployment of the CPC Central Committee and the State Council, effectively protect the basic livelihood of the people, and help enterprises to overcome difficulties, upon the consent of the People's Government of Guangdong Province, the Notice of the National Healthcare Security Administration, National Development and Reform Commission, Ministry of Finance, and State Taxation Administration on the Temporary Deferred Payment of Corporate Contributions to Basic Medical Insurance for Employees (YBF [2022] No. 21) is hereby forwarded to you. In line with the actual situation in our province, the following work requirements are proposed for implementation.

　　I. For municipalities at or above the prefecture level where the accumulated balance of the Employees’ Medical Insurance Unified Fund can cover the distribution of benefits for more than six months, micro-, small and medium-sized enterprises (MSMEs), self-employed households who are insured as employers, social groups, foundations, social service agencies, law firms, accounting firms, etc., may enjoy the deferred payment of corporate contributions to basic medical insurance for employees (hereinafter referred to as employees’ medical insurance) for the period from July to September 2022, and exempted from overdue fines thereof. The deferred payment should be made up by the end of March 2023 at the latest. Enterprises may pay the deferred payments in a lump sum or in installments in advance according to their actual needs, and the tax services shall collect them in a timely manner.

　　II. During the deferral period, eligible enterprises and units mentioned above may enjoy the deferred payment of maternity insurance premiums at the same time, during which the insured persons are entitled to normal maternity medical treatment and maternity allowances.

　　III. During the deferral period, the individual contribution will not be postponed. The insuring units should fulfil their obligations to withhold and pay the employee’s contribution in accordance with the law and declare the information on the employees’ medical insurance premiums as usual, to ensure that the employees are continuously insured, their personal rights and interests are recorded in a nonstop manner, and their personal accounts work normally.

　　IV. Following the regular declaration of MSMEs, self-employed households insured as employers, and other units that are entitled to deferred payment, tax services will promptly adjust the due date of the corporate contribution to employees’ medical insurance. MSMEs shall be classified in accordance with the list determined by the relevant government departments pursuant to the Notice of the National Bureau of Statistics on the Issuance of Measures for the Classification of Statistically Large, Small, Medium- and Micro-Sized Enterprises (2017) (GTZ [2017] No. 213).

　　Appendix: Notice of the National Healthcare Security Administration, National Development and Reform Commission, Ministry of Finance, and State Taxation Administration on the Temporary Deferred Payment of Corporate Contributions to Basic Medical Insurance for Employees

Healthcare Security Administration of Guangdong Province

Department of Finance of Guangdong Province

Guangdong Provincial Development and Reform Commission

Guangdong Provincial Tax Service, State Taxation Administration

July 12, 2022

　　　Appendix

National Healthcare Security Administration

National Development and Reform Commission

Ministry of Finance

State Taxation Administration

　YBF [2022] No.21

　　Notice of National Healthcare Security Administration, National Development and Reform Commission, Ministry of Finance, and State Taxation Administration on the Temporary Deferred Payment of Corporate Contributions toBasic Medical Insurance for Employees

　　The people's governments of all provinces, autonomous regions, municipalities directly under the central government, and the Xinjiang Production and Construction Corps,

　　In order to implement the decision and deployment of the CPC Central Committee and the State Council, effectively protect the basic livelihood of the people and help enterprises to overcome difficulties, upon the consent of the State Council, the relevant work of Temporary Deferred Payment of Corporate Contributions to Basic Medical Insurance for Employees (hereinafter referred to as employees’ medical insurance) is hereby announced as follows.

　　I. Implementing a temporary deferred payment policy on corporate contributions toemployees’ medical insurance for micro-, small and medium-sized enterprises (MSMEs). For municipalities at or above the prefecture level where the accumulated balance of the Employees’ Medical Insurance Unified Fund can afford benefits distribution for more than six months, MSMEs and self-employed households who are insured as employers may enjoy the deferred payment of corporate contributions to employees’ medical insurance for three months, and exempted from overdue fines thereof. Deferral for social groups, foundations, social service agencies, law firms and accounting firms should be implemented with reference to this policy.

　　II. Guaranteeing that insured persons are entitled to all their benefits during the deferral period. The deferred corporate contributions of an MSME shall not affect the normal reimbursement of medical expenses for the insured persons of the enterprise. During the deferral period, medical expenses incurred by the insured persons that comply with the provisions of the basic medical insurance policy should be reimbursed in a timely manner and to the fullest extent possible, so as to ensure that the level of reimbursement remains stable and does not decrease.

　　III. Fully implementing the “Entitlement without Application” handling mode. Eligible MSMEs are entitled to the deferred payment of corporate contributions without making an application. All local governments should promote the policy in conjunction with the actual situation, clarify the process and take the initiative to publicise it to the society. The MSMEs should be classified in accordance with the provisions of the Notice on Issuing the Standards for the Classification of Small and Medium-sized Enterprises (GXBLQY [2011] No. 300). The list will be jointly determined by the healthcare security departments, tax services, and other relevant departments, under the leadership of the local governments. If the type of businesses can be determined by the data available, the categorisation by relevant departments should be directly adopted; if the available data cannot meet the needs, a written commitment can be issued by the enterprise to the approved payment department. Interdepartmental collaboration should be strengthened, processes optimised, and services innovated to reduce the transactional burden on enterprises. A good record should be kept to ensure that insured persons' rights and interests are not infringed.

　　IV. Effectively protecting the legitimate rights and interests of the employees of relevant enterprises. During the deferral period, MSMEs should fulfil their obligations to withhold and pay the employees’ contributions in accordance with the law, and declare the information on the employees’ medical insurance premiums as usual, to ensure that the employees are continuously insured, and their personal rights and interests are recorded in a nonstop manner. If an employee quits or applies for pension benefits or the transfer of relation, the enterprise shall make up the deferred corporate contributions to medical insurance for said employee. If the enterprise is to be dissolved, the deferred payment should be paid up before dissolution.

　　V. Carrying out scheduling, statistical analysis and other work to ensure the smooth implementation of the deferred payment policy. Local governments should strengthen the scheduling of information on deferred payments, conduct statistical monitoring, and summarise and report information to higher authorities on a monthly basis. The management of the fund should be effectively strengthened, the analysis of the fund’s operation enhanced, and operational risks controlled to ensure the safety of the fund. An information communication and sharing mechanism should be established. Healthcare security, taxation and other departments should share basic information such as enterprise and employee insurance contributions, enterprise deferred payment, etc. to strengthen the synergy of interdepartmental work.

　　Local government should be vigilant about their political stance, unify their ideological understanding and carefully organize the implementation to ensure the temporary deferred payment policy is in place. Healthcare security, development and reform, finance, taxation and other departments at all levels should effectively perform their duties, strengthen communication and collaboration, improve working mechanisms, and ensure that the policy is implemented and effective. Special situations and problems encountered in implementation shall be reported in a timely manner.

National Healthcare Security Administration

National Development and Reform Commission

Ministry of Finance 

State Taxation Administration

June 30, 2022