Jiangsu Provincial Medical Security Bureau [2022] No. 43, Jiangsu Provincial Development and Reform Commission, Jiangsu Provincial Department of Finance, and State Administration of Taxation Jiangsu Provincial Taxation Bureau issued the "Implementation Plan for Phased Postponement of Employee Basic Medical Insurance Unit Payments in Jiangsu Province"

Jiangsu Provincial Medical Security Bureau Jiangsu Provincial Development and Reform Commission Jiangsu Provincial Department of FinanceNotice of the Jiangsu Provincial Taxation Bureau of the State Administration of Taxation on the issuance of the "Implementation Plan for Phased Postponement of Employee Basic Medical Insurance Unit Payments in Jiangsu Province"

Su Medical Insurance Fa [2022] No. 43

The full text is valid

2022.7.8

People's governments of all districts and cities:

In order to implement the

Jiangsu Provincial Medical Security BureauJiangsu Provincial Development and Reform Commission

Jiangsu Provincial Department of FinanceJiangsu Provincial Taxation Bureau of the State Administration of Taxation

July 14, 2022

(This document is publicly released)

Jiangsu Province’s implementation plan for phased deferral of employee basic medical insurance unit payments

In order to implement the decisions and arrangements of the Party Central Committee, the State Council, the Provincial Party Committee, and the Provincial Government, theTo effectively protect basic people's livelihood and further help enterprises to alleviate difficulties, according to the "Notice of the National Medical Insurance Administration, National Development and Reform Commission, Ministry of Finance, and State Administration of Taxation on Phased Postponement of Payment of Employees' Basic Medical Insurance Unit Payments" (Mibaofa [2022] No. 21), we will now postpone the payment of employees' basic medical insurance in phases ((hereinafter referred to as employee medical insurance) unit payment has formulated the following implementation plan.

1. The scope of employers that implement phased deferral of payment

Small, medium and micro enterprises participating in the employee medical insurance in our province, and individual industrial and commercial households participating in the insurance on a unit basis. Among them, the specific standards for small, medium and micro enterprises refer to the "Notice on Issuance of Classification Standards for Small and Medium Enterprises"Under the leadership of the local government, the medical security and taxation departments together with the relevant departments of industry, information technology, statistics and other departments jointly determine the list. Social organizations, foundations, social service agencies, law firms, accounting firms and other social organizations shall refer to and implement the regulations.

Second, implementation methodFormula and period

Starting from July 2022, employers such as small, medium and micro enterprises (hereinafter referred to as small, medium and micro enterprises) in co-ordinating areas where the cumulative balance of the overall fund balance can be paid for more than 6 months will be deferred for 3 months for employee medical insurance unit payments (including maternity insurance premiums, the same below). Late payment fees will be waived during the deferment period. Employee medical insurance payments will be deferred in stages.In principle, the back-payment of unit payments should be made before the end of December 2022. The specific back-payment method will be determined by each district and city.

3. Work measures

(1) Fully implement the "no need to apply and enjoy" handling model. Qualified small, medium and micro enterprises do not need to apply for deferral of payment.Enjoy the deferred payment policy for units. The medical security departments and taxation departments of all districts and cities must strengthen cooperation and collaboration, jointly publicize the policy based on actual conditions, clarify operational procedures, proactively disclose them to the public, and counties (cities, districts) implement them uniformly. To determine the list of small, medium and micro enterprises that implement phased deferrals, medical security and taxation departments at all levels must strengthen information sharing with relevant departments, if the existing data can determine the type of enterprise, the classification conclusion of the relevant department shall be directly used; if the existing data cannot meet the needs of the enterprise classification, the enterprise may issue a written commitment to the approving and payment department. It is necessary to strengthen departmental collaboration, optimize work links, innovate service methods, reduce the transaction burden of the enterprise, and keep records of personal rights and interests to ensure that the rights and interests of insured persons are not affected.During the period of deferment, the medical security agency will no longer pass the data on the part of the unit payment that should be deferred to the tax department on a monthly basis. Before the deferment expires, it is necessary to remind the enterprise to ensure the smooth payment of the fee.

(2) Properly handle the payment in July. For areas where medical premiums have been collected in July 2022, it must be accurate.Determine the amount of deferred payment for eligible small, medium and micro enterprises, strengthen communication with participating enterprises, and deduct it from future payment payables.

(3) Effectively protect the legitimate rights and interests of employees of relevant enterprises. During the deferral period, small, medium and micro enterprises should perform their obligations with withholding and payment of employee medical insurance personal contributions in accordance with the law, and report employee medical insurance premium information normally,Ensure that employees continue to participate in insurance, personal rights and interests are continuously recorded, and the personal accounts of insured persons are transferred normally. If the insured person resigns, applies for employee medical insurance retiree benefits, handles relationship transfers, etc., small, medium and micro enterprises should make up for the deferred employee medical insurance unit payment. If small, medium and micro enterprises have cancellation, etc., they should pay the deferred payment before cancellation.

(4) Ensure that during the deferment period, insured persons can enjoy all the benefits they deserve. The deferral of employee medical insurance premiums by small, medium and micro enterprises will not affect the normal reimbursement of medical expenses and the enjoyment of maternity insurance benefits by the insured persons of the enterprise. During the deferment period, the medical expenses incurred by the insured persons of the relevant enterprises that comply with the basic medical insurance policies should be reimbursed in a timely manner and fully reported to ensure basic medical care.The level of insurance reimbursement remains stable and does not decrease.

(5) Do a good job in dispatching statistical analysis and other work to ensure the smooth implementation of the deferred payment policy. The medical insurance agencies in each district and city must work with relevant departments to strengthen the dispatching of deferred payment information, do a good job in statistical monitoring, and summarize the deferred payment information on a monthly basis (see the attachment for the format), and publish it every month from August 2022 to January 2023.Centrally submit reports to the Provincial Medical Insurance Fund Management Center before May 5th. It is necessary to effectively strengthen fund management, strengthen fund operation analysis, control operation risks, and ensure fund safety. It is necessary to establish an information communication and sharing mechanism. Medical security, taxation and other departments must do a good job in sharing basic business information such as enterprise and employee insurance premiums, enterprise deferrals, etc., and strengthen departmental work coordination.

Four. Work Requirements

All localities must improve their political stance, unify their ideological understanding, carefully organize and implement, and ensure that the policy of phased deferment of employee medical insurance unit payments is implemented. All levels of medical security, development and reform, finance, taxation and other departments must effectively perform their duties, strengthen communication and collaboration, improve working mechanisms, and ensure that the policies are implemented effectively.. Reasonably guide the employer’s expectations, ensure that the treatment of the masses is not affected, and do a good job in policy publicity and interpretation. If any situations and problems are encountered during implementation, report them in a timely manner.

Policy Interpretation

Release Time: 2022-07-2616:43Source: Jiangsu Provincial Medical Insurance Bureau

A few days ago, the Jiangsu Provincial Medical Insurance Bureau, Jiangsu Provincial Development and Reform Commission, Jiangsu Provincial Department of Finance, and the State Administration of Taxation Jiangsu Provincial Taxation Bureau jointly issued the "Implementation Plan for Phased Postponement of Employee Basic Medical Insurance Unit Payments in Jiangsu Province". The relevant situation is interpreted as follows:

1. Policy background

On June 15, Premier Li Keqiang presided over an executive meeting of the State Council to determine the phased deferral of employee medical insurance unit payments for small, medium and micro enterprises to increase support for relief and job stabilization. The meeting pointed out that in qualified areas, small, medium and micro enterprises are allowed to defer the payment of employee medical insurance unit payments for three months. The implementation of the policy must directly reach market entities and enjoy without application. The postponement will not affect medical insurance benefits and maintain reimbursement.The ratio and drug varieties are stable to ensure that all reimbursements are required. On June 30, the National Medical Insurance Administration, the National Development and Reform Commission, the Ministry of Finance and the State Administration of Taxation jointly issued the "Notice on Phased Postponement of Employee Basic Medical Insurance Unit Payments" (Medical Insurance Fa [2022] No. 21), which clearly requires that the overall balance of the overall balance of the overall balance for more than 6 months, starting from 20Starting from July 22, for small, medium and micro enterprises, individual industrial and commercial households insured on the basis of units will defer the payment of employee medical insurance unit payments for 3 months. At the same time, it is clarified that the "enjoy without application" handling model will be fully implemented to ensure that insured persons enjoy the benefits they deserve during the deferral period, effectively protect the legitimate rights and interests of employees of relevant enterprises, and ensure the smooth implementation of the deferral policy.

7On March 14, with the consent of the provincial government, the Jiangsu Provincial Medical Insurance Bureau, the Provincial Development and Reform Commission, the Provincial Department of Finance, and the State Administration of Taxation Jiangsu Provincial Taxation Bureau jointly issued the "Implementation Plan for Phased Postponement of Employee Basic Medical Insurance Unit Payments in Jiangsu Province", clarifying the scope of the deferment, implementation period, work measures and requirements, etc.

II. Main contents

(1) Clarify the scope of employers that implement phased deferrals. Small, medium and micro enterprises that participate in the employee medical insurance in our province, and individual industrial and commercial households insured on a unit basis. Among them, the specific standards for small, medium and micro enterprises refer to the "Notice on Issuing the Classification Standards for Small and Medium-sized Enterprises" (Ministry of Industry and Information Technology [2011] No. 300) and other classification regulations. Under the leadership of the local government, the medical security and taxation departments will work together.Information, statistics and other relevant departments jointly determine the list. Social organizations, foundations, social service agencies, law firms, accounting firms and other social organizations shall refer to the implementation.

(2) Clarify the implementation method and deadline. Starting from July 2022, small, medium and micro enterprises and other employers in the coordinating areas where the cumulative balance of the coordinating fund can be paid for more than 6 months will be deferred.Three months of employee medical insurance unit payments (including maternity insurance premiums). Late payment fees will be waived during the period of deferment. The back-payment of employee medical insurance unit payments that have been postponed in stages should in principle be paid in place before the end of December 2022. The specific method of back-payment will be determined by each district and city.

(3) Clarify specific work measures and requirements.

First, comprehensively implement“ "No need to apply and enjoy" handling model. Qualified small, medium and micro enterprises can enjoy the policy of deferred payment for units without applying for deferral of payment. The medical security departments and taxation departments of various districts and cities should strengthen cooperation and collaboration, jointly publicize policies based on actual conditions, clarify operating procedures, proactively disclose them to the public, and implement them uniformly at the county (city, district). For small, medium and micro enterprises that implement phased deferrals,The determination of the list, medical security at all levels, and taxation departments should strengthen information sharing with relevant departments. If the existing data can determine the type of enterprise, the classification conclusion of the relevant department will be directly adopted; if the existing data cannot meet the classification needs of the enterprise, the enterprise can issue a written commitment to the approving payment department. It is necessary to strengthen departmental collaboration, optimize work links, innovate service methods, reduce the administrative burden of enterprises, andMake good records of personal rights and interests to ensure that the rights and interests of insured persons are not affected. During the period of deferment, the medical security agency will no longer pass the data on the part of the unit payment that should be deferred to the tax department on a monthly basis. Before the deferment expires, it is necessary to remind the enterprise to ensure that the payment is smoothly paid.

The second is to properly handle the July payment. For the medical premiums that have been paid in July 2022In areas where the tax is levied, it is necessary to accurately determine the amount of deferred payment for eligible small, medium and micro enterprises, and strengthen communication with participating enterprises, so that it can be deducted from future payments.

The third is to effectively protect the legitimate rights and interests of employees of relevant enterprises. During the deferral period, small, medium and micro enterprises should perform their obligations with withholding and paying individual employee medical insurance contributions in accordance with the law, and report employee medical insurance premium information normally to ensureIt ensures that employees continue to participate in insurance, personal rights and interests are continuously recorded, and personal accounts of insured persons are transferred normally. If the insured person resigns, applies for employee medical insurance retiree benefits, handles relationship transfers, etc., small, medium and micro enterprises should make up for the deferred employee medical insurance unit payment. If small, medium and micro enterprises have cancellation, etc., they should pay the deferred payment before cancellation.

The fourth is to ensureDuring the deferment period, insured persons should enjoy full benefits. Small, medium and micro enterprises deferring employee medical insurance unit payments will not affect the normal reimbursement of medical expenses and the enjoyment of maternity insurance benefits by the insured persons of the enterprise. During the deferment period, the medical expenses incurred by the insured persons of the relevant enterprises that comply with the basic medical insurance policies should be reimbursed in a timely manner and reported in full to ensure that the basic medical insurance reimbursement level remains stable and does not decrease.

The fifth is to do a good job in dispatching statistical analysis and other work to ensure the smooth implementation of the deferred payment policy. All district and city medical insurance agencies must work with relevant departments to strengthen the dispatching of deferred payment information and do statistical monitoring. Effectively strengthen fund management, strengthen fund operation analysis, manage and control operational risks, and ensure fund safety. Establish an information communication and sharing mechanism, and medical security, taxation and other departments must do a good job in insurance payment for enterprises and employees.Share basic business information such as corporate deferrals, and strengthen departmental work coordination.

At the same time, medical security, development and reform, finance, taxation and other departments at all levels are required to effectively perform their duties, strengthen communication and collaboration, improve working mechanisms, and ensure that policies are implemented effectively. Reasonably guide the expectations of employers, ensure that people's treatment is not affected, and do a good job in policy publicity and interpretation.