各区人民政府，市政府各委、办、局，市社会保险事业管理中心，市就业促进中心：
为贯彻落实党中央、国务院决策部署，做好新冠肺炎疫情防控工作，纾解企业困难，推动企业有序复工复产，支持稳定和扩大就业，根据《人力资源社会保障部财政部 国家税务总局关于阶段性减免企业社会保险费的通知》（人社部发〔2020〕11号）和《人力资源社会保障部办公厅 财政部办公厅 国家税务总局办公厅关于阶段性减免企业社会保险费有关问题的实施意见》（人社厅发〔2020〕18号）要求，经市政府同意，本市在确保职工各项社会保险待遇不受影响、按时足额支付的前提下，阶段性减免企业基本养老保险、失业保险、工伤保险（以下简称三项社会保险）单位缴费部分。现将有关事项通知如下：
一、从2020年2月到6月，免征中小微企业三项社会保险单位缴费部分；职工个人缴费部分不予减免。以单位方式参保的个体工商户，参照中小微企业享受减免政策。
二、从2020年2月到4月，减半征收大型企业等其他参保单位（包括民办非企业单位、社会团体等各类社会组织）三项社会保险单位缴费部分；职工个人缴费部分不予减免。
减免三项社会保险单位缴费部分的单位或人员不包括机关事业单位（含参加企业基本养老保险的单位）、以个人身份参保的个体工商户和灵活就业人员。
三、受疫情影响生产经营出现严重困难的企业，可按有关规定申请缓缴社会保险费，缓缴执行期为2020年内，缓缴期限原则上累计不超过6个月，缓缴期间免收滞纳金。
四、本市企业划型根据工业和信息化部、统计局、发展改革委、财政部《关于印发中小企业划型标准规定的通知》（工信部联企业〔2011〕300号）等有关规定确定。
五、企业要依法履行好代扣代缴职工个人缴费的义务，社保经办机构要做好个人权益记录工作，确保参保人员社会保险权益不受影响。
上海市人力资源和社会保障局
上 海 市 财 政 局
2020年3月5日
【政策解读】：
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.
General Office of Shanghai Municipal Human Resources and Social Security Bureau
March 5, 2020