Legal analysis: the implementation of labor insurance cost pooling is a way to uniformly withdraw labor insurance funds from the construction unit according to the actual situation of the construction industry and a certain proportion of the project cost. The implementation of labor insurance cost overall planning in the construction industry is a kind of overall planning method to uniformly extract labor insurance fund from the construction unit according to the actual situation of the construction industry and a certain proportion of the construction cost.

Legal Basis: Notice on Implementing the Pilot Project of Retirement Fund in Construction Industry Article 2 The labor insurance fee in construction industry is the fee directly charged by the construction enterprise to the construction unit according to a certain proportion of the construction project cost, and is an integral part of the project cost. In the past, it was mainly used for enterprises to issue pensions to retirees. After the overall management of labor insurance is implemented in the industry, the labor insurance expenses shall be collected from the construction unit by the overall management institution and deposited in a special account. Then, according to the level and burden of Jian 'an enterprises, the unified adjustment will be implemented by the industry overall management organization, and then distributed to enterprises, which will mainly be used to pay the pensions of on-the-job employees and the living expenses of retirees.