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Guangdong Extends Provisional Reduction and Exemption of Social Insurance Contributions

13 July 2020



On 3 July, the Guangdong Provincial Department of Human Resources and Social Security, the Guangdong Provincial Department of Finance and the Guangdong Provincial Tax Service of the State Taxation Administration issued a joint circular (Yue Ren She Fa No. 122 [2020]) on extending the implementation of the provisional reduction and exemption of employers’ contributions to basic pension insurance, unemployment insurance and work-related injury insurance (three social insurances).

The circular states that the objectives of the reduction and exemption policy are the same as those specified in an earlier circular (Yue Ren She Fa No. 58 [2020]). The policy of exempting micro, small and medium-sized enterprises and individually-owned businesses that are insured as entities from employers’ contributions to the three social insurances will be extended to the end of December 2020. For large enterprises and other insured entities (excluding government organs and public institutions), the policy of halving employers’ contributions to the three social insurances will be extended to the end of June 2020.

Source: Guangdong Provincial Department of Human Resources and Social Security

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Article Topics

ARTICLE TOPICS

MAINLAND CHINA35607
SOCIAL INSURANCE116180
REDUCTION AND...143523

ARTICLE TOPICS

MAINLAND CHINA35607
SOCIAL INSURANCE116180
REDUCTION AND EXEMPTION POLICY143523

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