企业社保费缓缴热点问题，权威解答看这里→
<section data-support="96编辑器" data-style-id="37322" style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><section style="margin: 0px; padding: 14px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; background-color: rgb(247, 247, 247); visibility: visible;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(50, 50, 50); letter-spacing: 2px; font-size: 14px; line-height: 1.75em; transform: rotateZ(0deg); visibility: visible;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 2em; letter-spacing: 1.5px; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: 1px; visibility: visible;">近期，人力资源社会保障部办公厅、国家税务总局办公厅联合发布《<a target="_blank" href="http://mp.weixin.qq.com/s?__biz=MjM5ODY5NDY4MQ==&mid=2654668690&idx=2&sn=45444dc1ac1223eb14430bb12fbbb10b&chksm=bd097de48a7ef4f288142f6b21b7f73cf7076e3d742ef9005db1cc8ef5683e340a68aa43d4ba&scene=21#wechat_redirect" textvalue="关于特困行业阶段性实施缓缴企业社会保险费政策的通知" linktype="text" imgurl="" imgdata="null" data-itemshowtype="0" tab="innerlink" data-linktype="2" hasload="1" wah-hotarea="click" style="margin: 0px 0px 0em; padding: 0px; outline: 0px; color: rgb(87, 107, 149); text-decoration-line: none; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); cursor: pointer; max-width: 100%; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">关于特困行业阶段性实施缓缴企业社会保险费政策的通知</a>》（人社厅发〔2022〕16号），国家税务总局就政策出台以来，用人单位和参保人员关注的12个热点问题予以解答，快来一起学习吧！</span></p></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex; justify-content: center; align-items: center; visibility: visible;"><section data-width="30%" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; width: 203.094px; height: 3px; background-color: rgb(224, 14, 13); visibility: visible;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; 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font-size: 17px; visibility: visible;"><strong style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; visibility: visible;">一、政策类热点问题</strong></span></p></section></section></section></section></section></section></section></section><p></p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.6em; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"/></p><p></p><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); visibility: visible; overflow-wrap: break-word !important;"><section style="margin: 10px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; visibility: visible; line-height: 1.75em;"><section style="margin: 0px 0px 0em; padding: 0px 0px 0px 5px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; width: 677px; border-width: 0px 0px 0px 10px; border-style: solid; border-left-color: rgb(197, 36, 36); border-right-color: rgb(197, 36, 36); visibility: visible;"><section powered-by="xiumi.us" style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; visibility: visible;"><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; visibility: visible; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 1px; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;">1.政策规定哪些企业可以申请缓缴。一家超市负责人咨询，他的企业是否可以享受缓缴政策？</strong></span></p></section></section></section><section powered-by="xiumi.us" style="margin: 0px 0px 8px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; visibility: visible;"><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; background-color: rgb(197, 36, 36); height: 1px; visibility: visible;"><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><svg viewbox="0 0 1 1" style="float: left;line-height: 0;width: 0px;vertical-align: top;visibility: visible;margin-bottom: 0em;"></svg></section></section></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"/></section><p></p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.75em; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(63, 63, 63); letter-spacing: 1px; visibility: visible;">特困行业缓缴社保费政策具有专门指向性，属于相关行业的，可以适用缓缴政策。按照缓缴政策规定，餐饮、零售、旅游、民航、公路水路铁路运输企业可以申请缓缴企业职工基本养老保险费、失业保险费和工伤保险费的单位应缴纳部分。按照行业划分，超市属于零售行业，可以享受缓缴政策。这里的企业是指5个特困行业中的所有企业，这一点与以往向中小微企业倾斜的政策有所不同。</span></p><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(63, 63, 63); letter-spacing: 1px;">社会保险登记部门以企业参保登记时自行填报的行业类型为依据，审核企业是否适用缓缴政策。现有信息无法满足划分行业类型需要的，可实行告知承诺制，由企业出具所属行业类型的书面承诺，并承担相应法律责任。</span></p><p></p><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"/></section><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); overflow-wrap: break-word !important;"><section style="margin: 10px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; line-height: 1.75em;"><section style="margin: 0px 0px 0em; padding: 0px 0px 0px 5px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; width: 677px; border-width: 0px 0px 0px 10px; border-style: solid; border-left-color: rgb(197, 36, 36); border-right-color: rgb(197, 36, 36);"><section powered-by="xiumi.us" style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">2.政策规定，以单位方式参加社会保险的有雇工的个体工商户，参照企业办法缓缴。某零售业个体工商户问，他雇了2个店员，是否可以享受缓缴政策？</strong></span></p></section></section></section><section powered-by="xiumi.us" style="margin: 0px 0px 8px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; background-color: rgb(197, 36, 36); height: 1px;"><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float: left;line-height: 0;width: 0px;vertical-align: top;margin-bottom: 0em;"></svg></section></section></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(63, 63, 63); letter-spacing: 1px;">《个体工商户条例》规定，个体工商户可以个人经营，也可以家庭经营，根据经营需要还可以招用从业人员。据此，个体工商户可以分为有雇工的个体工商户和无雇工的个体工商户。根据《社会保险费征缴暂行条例》，省、自治区、直辖市人民政府根据当地实际情况，可以规定将城镇个体工商户纳入基本养老保险的范围，并可以将有雇工的城镇个体工商户及其雇工纳入失业保险覆盖范围。根据《工伤保险条例》，有雇工的个体工商户应当依照规定参加工伤保险，为雇工缴纳工伤保险费。《关于特困行业阶段性实施缓缴企业社会保险费政策的通知》明确，以单位方式参加社会保险的有雇工的个体工商户以及其他单位，参照企业办法缓缴。根据以上规定，这家个体工商户有2名雇工，如果它已经以单位方式参加了社会保险，则可以参照企业办法申请缓缴企业养老保险、失业保险和工伤保险费；否则，它应该先在有关部门办理社会保险参保登记手续，才能享受有关缓缴政策。</span></section><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); overflow-wrap: break-word !important;"><section style="margin: 10px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; line-height: 1.75em;"><section style="margin: 0px 0px 0em; padding: 0px 0px 0px 5px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; width: 677px; border-width: 0px 0px 0px 10px; border-style: solid; border-left-color: rgb(197, 36, 36); border-right-color: rgb(197, 36, 36);"><section powered-by="xiumi.us" style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><span style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">3.关于缓缴费款范围。职工个人应缴纳部分能不能申请缓缴？</strong></span></p></section></section></section><section powered-by="xiumi.us" style="margin: 0px 0px 8px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; background-color: rgb(197, 36, 36); height: 1px;"><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float: left;line-height: 0;width: 0px;vertical-align: top;margin-bottom: 0em;"></svg></section></section></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(63, 63, 63); letter-spacing: 1px;">社会保险费包括单位缴费和个人缴费两部分。按照缓缴政策规定，缓缴适用于餐饮、零售、旅游、民航、公路水路铁路运输企业三项社保费的单位应缴纳部分。职工个人应缴纳部分，不适用缓缴政策，企业应依法履行好代扣代缴义务。这一点与2020年缓缴社保费政策有所不同，当时允许企业在履行有关程序后，申请缓缴职工个人应缴纳的社保费。</span></section><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); overflow-wrap: break-word !important;"><section style="margin: 10px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; line-height: 1.75em;"><section style="margin: 0px 0px 0em; padding: 0px 0px 0px 5px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; width: 677px; border-width: 0px 0px 0px 10px; border-style: solid; border-left-color: rgb(197, 36, 36); border-right-color: rgb(197, 36, 36);"><section powered-by="xiumi.us" style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><span style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">4.政策规定，各类灵活就业人员可以自愿暂缓缴费。一名以个人身份参加企业职工基本养老保险的人问，他是灵活就业人员，今年因疫情影响，收入减少很多，缴费有困难，如果他今年不缴纳企业职工基本养老保险费，他的养老保险缴费年限会不会中断计算？</strong></span></p></section></section></section><section powered-by="xiumi.us" style="margin: 0px 0px 8px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; background-color: rgb(197, 36, 36); height: 1px;"><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float: left;line-height: 0;width: 0px;vertical-align: top;margin-bottom: 0em;"></svg></section></section></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(63, 63, 63); letter-spacing: 1px;">为了减轻灵活就业人员当期缴费压力，按照缓缴政策规定，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，2022年缴纳企业职工基本养老保险费有困难的，可自愿暂缓缴费，2022年未缴费月度可于2023年年底前进行补缴，缴费基数在2023年当地个人缴费基数上下限范围内自主选择，缴费年限累计计算。因此，只要这位灵活就业人员在2023年年底前补缴了2022年的企业职工基本养老保险费，他的养老保险缴费年限就可以连续计算。</span></section><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); overflow-wrap: break-word !important;"><section style="margin: 10px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; line-height: 1.75em;"><section style="margin: 0px 0px 0em; padding: 0px 0px 0px 5px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; width: 677px; border-width: 0px 0px 0px 10px; border-style: solid; border-left-color: rgb(197, 36, 36); border-right-color: rgb(197, 36, 36);"><section powered-by="xiumi.us" style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">5.企业申请缓缴社保费时，能不能自主选择缓缴一个险种或同时缓缴三个险种？</strong></span></section></section></section></section><section powered-by="xiumi.us" style="margin: 0px 0px 8px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; background-color: rgb(197, 36, 36); height: 1px;"><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float: left;line-height: 0;width: 0px;vertical-align: top;margin-bottom: 0em;"></svg></section></section></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(63, 63, 63); letter-spacing: 1px;">按照缓缴政策规定，在缓缴期限内，企业可根据自身经营状况向社会保险登记部门申请缓缴企业职工基本养老保险费、失业保险费、工伤保险费三项社保费。因此，三项社保费都可以申请缓缴，当然，企业只申请缓缴一个险种也是可以的。</span></section><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); overflow-wrap: break-word !important;"><section style="margin: 10px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; line-height: 1.75em;"><section style="margin: 0px 0px 0em; padding: 0px 0px 0px 5px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; width: 677px; border-width: 0px 0px 0px 10px; border-style: solid; border-left-color: rgb(197, 36, 36); border-right-color: rgb(197, 36, 36);"><section powered-by="xiumi.us" style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">6.关于社保待遇享受。有人问，所在公司申请缓缴企业三项社保费，在缓缴期间他的养老保险、失业保险等待遇会不会受到影响？</strong></span></p></section></section></section><section powered-by="xiumi.us" style="margin: 0px 0px 8px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; background-color: rgb(197, 36, 36); height: 1px;"><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float: left;line-height: 0;width: 0px;vertical-align: top;margin-bottom: 0em;"></svg></section></section></section></section><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(63, 63, 63); letter-spacing: 1px;">按照缓缴政策规定，缓缴失业保险费不影响参保职工享受技能提升补贴政策，不影响参保失业人员享受失业保险金或失业补助金等相关待遇；缓缴工伤保险费不影响职工享受工伤保险待遇。但如果在缓缴期限内，职工申领养老保险待遇，所在企业应先为其补齐缓缴的企业职工基本养老保险费。</span></section><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); overflow-wrap: break-word !important;"><section style="margin: 10px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; line-height: 1.75em;"><section style="margin: 0px 0px 0em; padding: 0px 0px 0px 5px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; width: 677px; border-width: 0px 0px 0px 10px; border-style: solid; border-left-color: rgb(197, 36, 36); border-right-color: rgb(197, 36, 36);"><section powered-by="xiumi.us" style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">7.关于政策叠加享受。阶段性降低失业保险、工伤保险费率政策能不能和缓缴失业保险、工伤保险费政策叠加享受？</strong></span></section></section></section></section><section powered-by="xiumi.us" style="margin: 0px 0px 8px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; background-color: rgb(197, 36, 36); height: 1px;"><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float: left;line-height: 0;width: 0px;vertical-align: top;margin-bottom: 0em;"></svg></section></section></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(63, 63, 63); letter-spacing: 1px;">为了最大程度惠企便民，按照缓缴政策规定，缓缴失业保险费、工伤保险费不影响企业享受阶段性降低失业、工伤保险费率政策。因此，如果企业属于5个特困行业，可以叠加享受阶段性缓缴失业、工伤保险费和阶段性降低失业、工伤保险费率政策；如果企业不属于5个特困行业，则只享受阶段性降低失业、工伤保险费率政策。</span><br style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: left; justify-content: flex-start; display: flex; flex-flow: row nowrap;"><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; width: 677px; vertical-align: top; background-image: linear-gradient(0deg, rgb(245, 203, 105) 0%, rgb(255, 240, 206) 50%, rgb(245, 203, 105) 100%); border-width: 0px; border-style: none; border-color: rgb(62, 62, 62); overflow: hidden; align-self: flex-start; flex: 0 0 auto;"><section powered-by="xiumi.us" style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: -2px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; text-align: justify; justify-content: flex-start; display: flex; flex-flow: row nowrap;"><section style="margin: 0px 0px 0em; padding: 15px 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; width: 677px; background-image: linear-gradient(135deg, rgb(254, 182, 146) 10%, rgb(234, 84, 85) 100%); border-width: 2px; border-radius: 25px; border-style: solid; border-color: rgb(255, 255, 255); overflow: hidden; vertical-align: top; align-self: flex-start; flex: 0 0 auto;"><section powered-by="xiumi.us" style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; color: rgba(255, 255, 255, 0.85); font-size: 20px; line-height: 1;"><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-align: center; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 17px;"><strong style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">二、操作类热点问题</strong></span></p></section></section></section></section></section></section></section></section><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); overflow-wrap: break-word !important;"><section style="margin: 10px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; line-height: 1.75em;"><section style="margin: 0px 0px 0em; padding: 0px 0px 0px 5px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; width: 677px; border-width: 0px 0px 0px 10px; border-style: solid; border-left-color: rgb(197, 36, 36); border-right-color: rgb(197, 36, 36);"><section powered-by="xiumi.us" style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">1.企业享受缓缴政策，应向哪个部门提交申请？具体办理流程是什么？</strong></span></p></section></section></section><section powered-by="xiumi.us" style="margin: 0px 0px 8px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; background-color: rgb(197, 36, 36); height: 1px;"><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float: left;line-height: 0;width: 0px;vertical-align: top;margin-bottom: 0em;"></svg></section></section></section></section><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(63, 63, 63); letter-spacing: 1px;">特困行业缓缴政策与2020年的缓缴政策一致，均为依申请享受。按照缓缴政策规定，在缓缴期限内，企业可根据自身经营状况向社会保险登记部门申请缓缴企业三项社保费。社会保险登记部门审核企业是否适用缓缴政策时，以企业参保登记时自行填报的行业类型为依据。现有信息无法满足划分行业类型需要的，可实行告知承诺制，由企业出具所属行业类型的书面承诺，并承担相应法律责任。</span></section><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); overflow-wrap: break-word !important;"><section style="margin: 10px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; line-height: 1.75em;"><section style="margin: 0px 0px 0em; padding: 0px 0px 0px 5px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; width: 677px; border-width: 0px 0px 0px 10px; border-style: solid; border-left-color: rgb(197, 36, 36); border-right-color: rgb(197, 36, 36);"><section powered-by="xiumi.us" style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">2.某企业负责人反映，缓缴政策实施时，他所在企业已经缴纳了4月份费款，这种情况下，已缴纳的费款能否退还？</strong></span></p></section></section></section><section powered-by="xiumi.us" style="margin: 0px 0px 8px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; background-color: rgb(197, 36, 36); height: 1px;"><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float: left;line-height: 0;width: 0px;vertical-align: top;margin-bottom: 0em;"></svg></section></section></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(63, 63, 63); letter-spacing: 1px;">按照缓缴政策规定，已缴纳所属期为2022年4月费款的企业，可以申请退回4月份已缴的费款。当然，这个企业也可以从5月起申请缓缴，缓缴月份相应顺延一个月。</span><br style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); overflow-wrap: break-word !important;"><section style="margin: 10px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; line-height: 1.75em;"><section style="margin: 0px 0px 0em; padding: 0px 0px 0px 5px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; width: 677px; border-width: 0px 0px 0px 10px; border-style: solid; border-left-color: rgb(197, 36, 36); border-right-color: rgb(197, 36, 36);"><section powered-by="xiumi.us" style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">3.企业应在多长时间内补齐缓缴的费款？如果不按期补缴，有什么后果？</strong></span></p></section></section></section><section powered-by="xiumi.us" style="margin: 0px 0px 8px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; background-color: rgb(197, 36, 36); height: 1px;"><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float: left;line-height: 0;width: 0px;vertical-align: top;margin-bottom: 0em;"></svg></section></section></section></section><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(63, 63, 63); letter-spacing: 1px;">国家出台缓缴政策是为了缓解企业当期的资金压力，是有期限的，缓缴期满后企业应及时足额补缴费款，否则将承担相应的法律后果。按照缓缴政策规定，企业原则上应在申请的缓缴期满后的一个月内补缴缓缴的失业保险、工伤保险费；缓缴的企业职工基本养老保险费最迟于2022年底前补缴到位。<br style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></span></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(63, 63, 63); letter-spacing: 1px;">如果未按时足额补缴，根据《社会保险法》第八十六条，用人单位未按时足额缴纳社会保险费的，由社会保险费征收机构责令限期缴纳或者补足，并自欠缴之日起，按日加收万分之五的滞纳金；逾期仍不缴纳的，由有关行政部门处欠缴数额一倍以上三倍以下的罚款。</span></section><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); overflow-wrap: break-word !important;"><section style="margin: 10px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; line-height: 1.75em;"><section style="margin: 0px 0px 0em; padding: 0px 0px 0px 5px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; width: 677px; border-width: 0px 0px 0px 10px; border-style: solid; border-left-color: rgb(197, 36, 36); border-right-color: rgb(197, 36, 36);"><section powered-by="xiumi.us" style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">4.关于缓缴期限。《关于特困行业阶段性实施缓缴企业社会保险费政策的通知》规定，企业可申请不同期限的缓缴，请问这句话怎么理解？</strong></span></p></section></section></section><section powered-by="xiumi.us" style="margin: 0px 0px 8px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; background-color: rgb(197, 36, 36); height: 1px;"><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float: left;line-height: 0;width: 0px;vertical-align: top;margin-bottom: 0em;"></svg></section></section></section></section><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p></section></section></section></section></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(63, 63, 63); letter-spacing: 1px;">在允许缓缴的最长期限内，企业可以根据实际需要，自主确定申请缓缴多长时间的费款。譬如，企业可以申请缓缴1个月的企业基本养老保险费，也可以申请2个月或3个月；失业保险费、工伤保险费的缓缴一样，最长可以申请12个月。</span></section><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); overflow-wrap: break-word !important;"><section style="margin: 10px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; line-height: 1.75em;"><section style="margin: 0px 0px 0em; padding: 0px 0px 0px 5px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; width: 677px; border-width: 0px 0px 0px 10px; border-style: solid; border-left-color: rgb(197, 36, 36); border-right-color: rgb(197, 36, 36);"><section powered-by="xiumi.us" style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">5.关于实施期限。政策规定，企业可以申请缓缴2022年4月至6月的养老保险费，以及2022年4月至2023年3月的失业保险费、工伤保险费。某企业负责人反映，他的企业是当月缴纳上月费款，这种情况下，如何享受缓缴政策？</strong></span></p></section></section></section><section powered-by="xiumi.us" style="margin: 0px 0px 8px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; background-color: rgb(197, 36, 36); height: 1px;"><section style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float: left;line-height: 0;width: 0px;vertical-align: top;margin-bottom: 0em;"></svg></section></section></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(63, 63, 63); letter-spacing: 1px;">享受缓缴政策的月份主要是根据费款所属期确定。按照政策规定，企业职工基本养老保险费缓缴费款所属期为2022年4月至6月，失业保险费、工伤保险费缓缴费款所属期为2022年4月至2023年3月。目前，部分省份是当月缴纳当月费款，部分省份是当月缴纳上月费款。对于当月缴纳上月费款的省份，企业从2022年5月起开始享受缓缴政策。</span></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px 0px 0em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(63, 63, 63); letter-spacing: 1px;">最后，要提醒的是，特困行业缓缴企业社保费的政策出台后，地方政府或部门可能会出台本地的具体实施意见，所以有关操作请以当地政府或部门的规定为准。</span></section><p></p><p>来源：陕西发布</p><link rel="stylesheet" href="//www.dafuping.cn/source/plugin/wcn_editor/public/wcn_editor_fit.css?v134_Wog" id="wcn_editor_css"/>
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