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What is the detailed account of the cost of migrant workers' wage security deposit?
The wage security deposit of migrant workers should belong to the nature of security deposit, and should be included in other receivables rather than costs when paying. If the wages of migrant workers are in arrears, the deposit of migrant workers will be used.

The expenses incurred by the construction unit should be included in the cost of "building installation fee" and the construction enterprise should be included in the cost of "labor fee"; If there is no breach of contract, the deposit can be returned after completion, and then other receivables can be washed back.

The deposit for the payment of wages of migrant workers for deferred information shall be paid at 3% of the contract cost of the project. If the construction enterprise has not defaulted on the wages of migrant workers for three consecutive years, and has not violated the labor and employment management regulations and other illegal acts, it may pay the wage deposit of migrant workers according to 1% of the contract price of the project; Those who are rated as A-level labor security honest enterprises by the administrative department of labor security and the enterprise federation may be exempted from paying the wages of migrant workers.

The special deposit account for wage payment of migrant workers shall be reserved, and no unit or individual may misappropriate it. The deposit for migrant workers' wages is mainly used to prevent construction enterprises from deducting and defaulting on migrant workers' wages.

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