First, strengthen leadership to ensure the full collection of labor insurance funds.
The labor insurance fund of construction enterprises is an integral part of the construction and installation project cost, and it is also an important source for enterprise employees to pay the social basic old-age insurance premium. Construction and financial administrative departments at all levels should fully understand the importance and necessity of overall management of labor insurance funds in the construction industry, earnestly strengthen the leadership over the collection and payment of labor insurance funds, coordinate and solve the problems in the collection and payment, and ensure the orderly collection and payment of labor insurance funds.
All localities and departments should strengthen cooperation, strengthen the collection and payment, and pay close attention to the collection and payment of labor insurance funds for newly started projects. All new projects must be in accordance with the provisions of the provincial government, according to the project cost of 3.5% to the construction unit (owner) to collect labor insurance fund. For projects with large investment scale and large annual investment, an agreement can be signed and collected by stages. Where the administrative center (toll bureau) collects labor insurance funds, it is necessary to clarify the respective responsibilities and working hours of the overall management of labor insurance funds and the administrative center (toll bureau), establish scientific and reasonable working procedures, and improve work efficiency. In order to ensure the special purpose of the labor insurance fund, the labor insurance fund collected by each government affairs center (toll bureau) is directly remitted to the labor insurance fund account. The collection of labor insurance funds in the construction industry must use special bills for labor insurance funds under the unified supervision of the Provincial Department of Finance.
In order to maintain the unity of the overall management policy of labor insurance fund in the construction industry in the province, all localities should strictly follow the provisions of Document No.20 of Hunan Provincial People's Government (1992), and the labor insurance fund management business of employees in construction enterprises should be handled by the overall management institutions of labor insurance funds under the construction administrative departments at all levels.
Two, improve the management policy of labor insurance fund, adjust the allocation methods and standards of labor insurance accumulation adjustment fund, management fund and labor insurance fund.
(a) the extraction of labor insurance accumulation adjustment fund and management fund:
The accumulated adjustment funds of labor insurance in various places are extracted according to 25% of the amount recorded in the annual collection of labor insurance funds, of which: 5% is used as the provincial accumulated adjustment fund; 20% as a municipal accumulation adjustment fund.
The personnel and working funds required by the overall management institution of the labor insurance fund shall be extracted by stages according to the annual collection records of the labor insurance fund. If the labor insurance fund is less than 20 million yuan (including 20 million yuan) during the year, it will be accrued by 5%; If the amount exceeds 20 million yuan to 40 million yuan (including 40 million yuan), it shall be accrued at 2.5%; More than 40 million yuan is withdrawn by 1%, and the extracted management funds are directly remitted to the special account for management funds, which are managed and used according to the relevant regulations of the province.
After the labor insurance accumulation adjustment fund and management fund are extracted, the rest is the basic part.
(2) Appropriation methods and standards of labor insurance funds
1. Allocation method:
After receiving the labor insurance fund, the construction enterprises in the province that have participated in the overall planning of social basic old-age insurance can pre-allocate according to the progress of the project after the project starts, and settle the accounts when the final accounts are completed. For construction enterprises that fail to pay the social basic old-age insurance premium according to the regulations, all labor insurance fund co-ordination management institutions can directly endorse the labor insurance fund undertaken by the enterprise to the social security department according to the notice of arrears provided by the social security department where the enterprise is located. Construction enterprises that did not participate in the overall planning of social basic old-age insurance and construction enterprises outside the province bear the labor insurance fund of the project to be settled, which will be allocated when the project is completed and settled.
Labor insurance funds for construction projects subcontracted by construction professionals and labor service companies need to be clearly allocated by both parties in the subcontract to ensure that the legitimate rights and interests of workers can be implemented.
If the labor insurance fund of the project has been collected and the project has reached the scheduled usable state for two years, the construction enterprise will transfer the labor insurance fund of the project to the accumulative adjustment fund, without going to the labor insurance fund overall management institution for settlement and disbursement. Upon examination, construction enterprises that do not meet the conditions for appropriation shall be transferred from the labor insurance fund collected by the overall management institutions at all levels to the cumulative adjustment fund, and shall not be allocated to enterprises.
2. Funding criteria:
(1) According to the provisions of the State Council Guofa (1997) No.26 and the provincial government Xiang (1997) No.43,100% of the basic part of the labor insurance fund allocated by urban construction enterprises in the province participating in the overall social basic old-age insurance;
(2) 50% of the basic part of the labor insurance fund is allocated by the urban construction enterprises in the province that did not participate in the overall planning of social basic old-age insurance, and the provincial enterprises use labor services, depending on the actual situation;
(3) Construction enterprises from other provinces that have participated in the overall planning of local social basic old-age insurance and registered in the provincial construction administrative department for construction in Hunan will allocate 50% of the basic part of the labor insurance fund. The use of labor services in the province depends on the actual situation.
The balance after the distribution of the basic part is the cumulative adjustment fund.
Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.