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建筑企业劳动保险费来源于建筑安装工程费用定额组成间接费中的社会保障费,是建筑企业为职工交纳社会保险费的主要资金来源。建筑企业劳动保险费实行统筹管理,是维护建筑企业及劳动者的合法权益,深化建筑企业改革,促进社会保障体系建设,维护社会稳定的一项重要措施。现状及问题建筑企业劳动保险费实行统筹管理是在我国城镇企业职工基本养老保险制度的建立、健全和完善的过程中逐步发展起来的。根据国务院1984年第三十七次常务会议“关于
The labor insurance premiums of construction enterprises come from the fixed costs of construction and installation projects, which constitute the social security fee in indirect expenses, and are the main sources of funds for construction enterprises to pay social insurance premiums for their employees. The overall management of construction enterprises’ labor insurance premiums is an important measure to safeguard the legitimate rights and interests of construction enterprises and workers, deepen the reform of construction enterprises, promote the construction of social security system and maintain social stability. Status Quo and Problems The collective management of labor insurance premiums for construction enterprises is gradually developed in the course of establishing, improving and perfecting the basic old-age insurance system for urban enterprise workers in China. According to the 37th executive meeting of the State Council in 1984 ”About