First, the labor insurance fund is a special fund charged to the construction unit to pay the labor insurance expenses of employees according to the charging standards stipulated by various regions.

Two, the labor insurance fund expenditure range, refers to the employee welfare fund, according to the relevant provisions of the labor insurance regulations, including:

1. Retirement expenses and medical expenses of retirees.

2. Retirement living expenses of retired workers.

3, more than six months of the patient's salary and salary surcharge should be extracted.

4. Funeral expenses and immediate family pension for employees' death.

5. In some areas, labor insurance is planned as a whole, and the difference between the number of people and the actual number is paid at a fixed rate (pay more and pay less the actual cost).

Labor insurance expenses:

All new construction, expansion, maintenance, technical transformation, installation and decoration projects within the administrative divisions of cities and counties, regardless of the source of funds, the construction unit shall pay the labor insurance premium to the labor insurance premium management institution of the construction industry before obtaining the construction permit.

Construction and installation companies no longer charge labor insurance fees directly to construction units for settlement. The labor insurance fee paid by the construction unit to the labor insurance fee management institution shall be deducted at the time of final accounts.

When collecting labor insurance fees, the labor insurance fee management institution shall issue a financial receipt to the construction unit. The construction unit shall not require the construction company to pay the labor insurance fee.

The labor insurance fees collected by local construction companies undertaking engineering tasks in other provinces shall be regularly and truthfully reported to the competent labor insurance fee management institution.