各区人民政府，市政府各委、办、局，各区人力资源和社会保障局、财政局，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，进一步帮助企业特别是中小微企业应对风险、渡过难关，减轻企业和低收入参保人员今年的缴费负担，根据《人力资源社会保障部 财政部 税务总局关于延长阶段性减免企业社会保险费政策实施期限等问题的通知》（人社部发〔2020〕49号）要求，经市政府同意，现就延长本市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”）单位缴费政策实施期限等问题通知如下：
一、免征中小微企业三项社会保险单位缴费的政策，延长执行到2020年12月底；减半征收大型企业等其他参保单位（不包括机关事业单位）三项社会保险单位缴费的政策，延长执行到2020年6月底。
在减免期内新开工的工程建设项目，按照《关于本市工程建设项目实施阶段性减免工伤保险费的通知》（沪人社福〔2020〕169号）规定，享受阶段性减免工伤保险费政策，减免期间参照上款规定执行。
二、受疫情影响生产经营出现严重困难的企业，可按有关规定继续缓缴社会保险费至2020年12月底，缓缴期间免收滞纳金。
三、2020年度（指社会保险缴费年度，下同）本市社会保险个人缴费基数下限继续执行2019年度个人缴费基数下限标准，个人缴费基数上限按规定正常调整。
四、有雇工的个体工商户以单位方式参加三项社会保险的，继续参照企业办法享受单位缴费减免和缓缴政策。
五、以个人身份参加企业职工基本养老保险的个体工商户和各类灵活就业人员，2020年缴纳基本养老保险费确有困难的，可自愿暂缓缴费。2021年可继续缴费，缴费年限累计计算；对2020年未缴费月度，可于2021年底前进行补缴，缴费基数在补缴时点本市个人缴费基数上下限范围内自主选择。
上海市人力资源和社会保障局
上海市财政局
2020年6月30日
【政策解读】：
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.
General Offices of Shanghai Municipal Human Resources and Social Security Bureau& Shanghai Municipal Bureau of Human Resources and Social Security
June 30, 2020