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Trial measures for unified management of labor insurance funds for construction projects in Ningxia Hui Autonomous Region
I. General principles

(a) in order to effectively solve the source of labor insurance funds for construction enterprises, strengthen the management of labor insurance funds, and promote the improvement of the social security system, according to the relevant provisions of the state, combined with the actual situation in our region, these Trial Measures are formulated.

(two) where the construction enterprises undertake the construction tasks within the administrative area of the autonomous region, regardless of the level of qualification, affiliation and economic category, and regardless of the source of funds and affiliation, they should implement unified management of the labor insurance fund according to these measures.

(three) the term "construction labor insurance fund" as mentioned in these Measures refers to the labor insurance fund included in the budget quota of construction projects.

(4) According to the coexistence of various ownership construction enterprises and the characteristics of the budget system in the valuation of construction projects, the calculation standard of labor insurance fund is unified, and the rate standard is no longer formulated according to the qualification level and economic category of enterprises.

(five) construction enterprises should participate in the social insurance organized by the local labor and social security departments, and pay social insurance premiums in full and on time according to regulations.

(six) the labor insurance fund shall be collected by the administrative department of construction from the project investment. Second, the collection management

(a) the calculation standard of labor insurance fund for construction projects is subject to dynamic management. After the unified management of labor insurance fund for construction projects in the whole region, the calculation standard is based on the principle of "fixed income by support", which is uniformly approved and temporarily calculated at 3% of the total construction cost. If there is any adjustment, it shall be reported to the people's government of the autonomous region for approval.

(2) The labor insurance fund is calculated as a separate item in the project budget, pre-tender estimate and tender offer, and is not regarded as a competitive expense.

(three) the construction unit in the process of engineering construction, must first pay the labor insurance fund to the construction administrative department. The labor insurance fund shall be paid in a lump sum according to 100% of the total labor insurance fund included in the total project cost. After the completion of the project, the settlement shall be made according to the approved settlement amount, and the overpayment shall be refunded and the underpayment shall be made.

For the engineering projects that have not received the labor insurance fund in advance, the local, city and county construction management departments shall not go through the procedures for project construction and commencement, and the construction enterprises shall not carry out construction. If the construction unit fails to pay the labor insurance fund according to the regulations or fails to carry out liquidation after the completion of the project and defaults on the labor insurance fund, the housing property management department shall not handle the property right registration and property right registration.

(four) the construction administrative department shall collect the labor insurance fund according to the following division of labor:

The competent construction department of the autonomous region is responsible for collecting the labor insurance fund of the construction bidding project submitted by the competent construction department of the autonomous region.

The administrative departments in charge of construction at prefecture, city and county are responsible for collecting the labor insurance fund of the project subject to tender submitted by prefecture, city and county, and handing in the collected labor insurance fund in time.

(five) the construction enterprises in this area shall declare the amount of labor insurance fund collection to the management institution in charge of the labor insurance fund of this enterprise according to the provisions of the project location.

(six) the labor insurance fund collected by the construction administrative departments at all levels must be directly turned over to the special account for extra-budgetary funds at the same level, and two lines of revenue and expenditure management shall be implemented. Construction administrative departments shall not set up labor insurance fund accounts in banks. The specific measures for the collection and management shall be formulated separately by the Construction Department and the Finance Department of the autonomous region.

(seven) when collecting labor insurance funds, use the bills uniformly printed by the Finance Department of the autonomous region.

(eight) no department or individual has the right to approve the reduction or exemption of labor insurance funds. Three. Expenditure management

(a) the construction industry that enjoys the labor insurance fund shall meet the following conditions:

1, holding the qualification certificate and business license of the construction enterprise;

2. The enterprise management system and financial system are sound;

3. Employees are relatively stable and participate in social pooling of endowment insurance;

4. Construction enterprises from other provinces must hold the Jinning construction permit issued by the construction administrative department of the autonomous region.

(2) A construction enterprise shall prepare the annual budget of the labor insurance fund before the end of January each year, which shall be audited by the competent department of the enterprise and submitted to the construction administrative department in charge of the labor insurance fund of the enterprise for examination and approval, as a voucher for the labor insurance fund needed by the enterprise.

(three) the construction administrative departments at all levels are responsible for the allocation of labor insurance funds. The specific measures shall be formulated separately by the Construction Department and the Finance Department of the autonomous region.

(4) Appropriation standard of labor insurance fund:

1, the distribution of labor insurance funds is based on the social pooling fees paid by enterprises. If there is subcontracting, the labor insurance fund included in the subcontracting project shall be deducted.

2, to participate in social insurance of state-owned and urban construction enterprises according to the actual expenditure of enterprises allocated.

3. Construction enterprises that have not participated in social insurance should allocate 20% of the labor insurance fund when the enterprise completes the construction and installation workload by itself.

4. If the central and provincial construction enterprises in Nanjing have participated in social insurance, they shall be allocated according to the actual labor insurance expenses of the enterprises, and social insurance shall not be strengthened. The amount of labor insurance fund shall be allocated within 20% of the enterprise's construction workload.

(5) For enterprises that fail to pay social pooling fees to social insurance institutions in accordance with regulations, the construction administrative department has the right to withhold and remit after receiving the notice of entrusted deduction from the social insurance fee collection department.

(VI) After the unified collection, adjustment and disbursement of labor insurance funds, the conditions and approval for the retirement and resignation of employees of construction enterprises shall be handled in accordance with the existing provisions of the state and the autonomous region.

(7) Construction enterprises must establish and improve the labor insurance fund management system, strengthen the management of the use of labor insurance funds, submit the increase and decrease of retired employees and related reports to the construction administrative department and the financial department on a quarterly basis, and accept the supervision and management of the construction, finance, labor and other departments.

(8) After signing a contract with the construction unit or the general contractor, the construction enterprise shall submit a copy of the contract text to the construction administrative department in charge of the allocation of the labor insurance fund of the enterprise, and submit the statistical report of the actual workload of Jian 'an on a quarterly basis as the basis for allocating the labor insurance fund.

(9) Construction administrative departments at all levels shall submit the approved labor insurance fund appropriation plan to the finance department at the same level, and handle the appropriation from the special account for extra-budgetary funds after approval.