Recently, the General Office of the Ministry of Human Resources and Social Security, the National Development and Reform Commission, the Ministry of Finance, the State Administration of Taxation and other four departments jointly issued a notice that from September 2022, provinces, autonomous regions, municipalities directly under the Central Government and the Xinjiang Production and Construction Corps can further expand the implementation scope of the deferred payment policy according to the impact of the epidemic situation in their respective regions and the status of social insurance funds. It is understood that the policy of delaying payment of social insurance premiums will cover all small, medium-sized and micro enterprises in the region that are greatly affected by the epidemic and have difficulties in production and operation, individual businesses that participate in insurance in the form of units, public institutions that participate in basic endowment insurance for enterprise employees and various social organizations, so that the policy of delaying payment of social insurance premiums in stages will benefit more market entities. The notice pointed out that after the expiration of the phased deferred social insurance policy, enterprises can be allowed to pay the deferred social insurance premiums by installment or month by month before the end of 2023. No late fees will be charged during the supplementary payment period. In addition, when providing social security payment query and issuing payment certificate, local social security agencies shall recognize that the enterprise is in normal payment status during the period of deferral and supplementary payment according to policies and regulations, and shall not deal with arrears. During the deferral period, the enterprise shall perform the obligation of withholding and remitting the individual payment of the employee according to law. If the payment has been withheld and remitted according to law, the individual payment status of the employee shall be determined as normal payment. (Outlook New Times)