Procedures of Dalian Municipality on the Administration of Labor Premium for Construction Projects
BY 2004-04-06 11:11:45
(Promulgated by Dalian People?ˉs Government on March 27, 2002 in document No. 20; amended in accordance with Decision of Dalian People?ˉs Government on Amending Some Municipal Government Regulations on March 22, 2003)
Article 1 In accordance with the relevant provisions of the state and the provincial government, and in combination with the real circumstances of this municipality, the procedures are formulated with a view to further improving the social security system of this municipality, reforming the management mode for labor premium of construction enterprises, and promoting social stability and the development of construction enterprises.
Article 2 All the construction units that carry out construction projects such as new construction, extension project, reconstruction, technological transformation and maintenance within the administrative area of Dalian municipality, and the enterprises that engage in constructions (abbreviated as construction enterprises below), shall abide by the procedures.
Article 3 The administrative department in charge of construction of Dalian municipality shall be responsible for the unified management of labor premium for construction projects (abbreviated as ?°labor premium?± below) within the administrative area of this municipality. Its subordinate administration office of labor premium for construction projects (abbreviated as ?°administration organ of labor premium?± below) shall be responsible for specific daily management work such as collection, allocation and use of the labor premium, financial statement, and data statistics.
Article 4 The established management and supervision committee of labor premium for construction projects of Dalian municipality, composed of municipal construction commission, structural reform office, planning commission, financial bureau, labor and social security bureau, local taxation bureau, auditing bureau, and supervision bureau, shall be responsible for supervision, inspection and guidance of collection, allocation, use and management of the labor premium.
Article 5 The labor premium shall be calculated and collected according to the principle of ?°plan revenue according to expenses, retain accumulation, redeem the poor with the bumper?±, with the standard as 3.2% of the total building cost of construction project (excluding business tax). The labor premium shall be paid by the construction unit directly to the municipal administrative department in charge of construction.
The planned drawing standard of labor premium shall be adjusted timely according to the circumstances such as investment amount of the construction project, cost variety and tariff of social insurance, cost of the project, price level, and change of the numbers of retirees. The adjustment plan shall be put forward by the municipal construction committee and the municipal financial bureau, and submitted to the municipal management and supervision committee of labor premium for construction projects for approval.
Article 6 The labor premium shall be prepaid before commencement of the construction projects, and settled upon completion of the project. The construction unit shall prepay the labor premium after reporting the construction project and before going through the formalities of invitation to bid and bidding or project contracting and contract-issuing, and on the strength of payment proof, go through bid-winning notification, builder?ˉs license for the construction project, formalities of supervision of project quality; upon completion of the construction project, the construction unit shall liquidate the labor premium according to the real project cost, and on the strength of the liquidation formalities, go through record-keeping formalities of checkup for acceptance of the completed project.
Article 7 If the duration of the building contract for the construction project is not more than 2 years, the labor premium shall be paid for once; if the duration exceeds two years, with the consent of the municipal administrative department in charge of construction, and after signing the written contract for payment of labor premium for construction projects, the party concerned may make the payment per annum, but the initial payment shall not be less than 50% of the total due amount.
Article 8 For those building enterprises which go to other ports for construction, if the local authorities implement unified management for labor premium, the labor premium shall be entrusted to the local administration organ for labor premium for collection and settlement, then transferred to the special account for labor premium of this municipality; otherwise, the labor premium shall be calculated and drawn from the construction unit directly by the building enterprises, and the municipal administrative department in charge of construction shall, according to the construction output value as well as calculation and drawing standard, make deduction from the allocated labor premium.
Article 9 The labor premium shall be, in accordance with the national standing orders on project budget withdrawal, calculated into the total cost of the project, and separately itemized in the base amount of a tender and quotation, with no participation in the public bidding competition.
The construction unit shall pay the labor premium according to the rules; and they are not allowed to occupy, embezzle, or deduct the labor premium, or shift off the payable labor premium to the construction enterprise.
Article 10. The labor premium collected in advance by the administrative organ of labor premium shall, after deduction of risk accumulation fund according to the provisions, be divided into basic part and adjustment part according to the proportion of 7:3. The basic part shall be refunded to the enterprise according to the provisions for payment of various labor insurance expenses; the adjustment part shall be used with accommodation by the enterprise with more retirees and heavier burden. The labor premium shall be allocated to the enterprise once a quarter with year-end final accounting, and the surplus shall be carried forward to the next year.
Article 11 Construction enterprises with the following conditions are the allocation objects of labor premium:
(1) Engage in urban and rural construction within the administrative area of this municipality;
(2) Obtain certificate of competence after examination of competence by the municipal administrative department in charge of construction;
(3) Participate in the social insurance plan as a whole of this municipality and other ports (including Hong Kong, Macao, Taiwan and overseas), and possess legal confirming formalities;
(4) Have regular management system and financial system.
Article 12 The labor premium allocated to the construction enterprise by the administrative organ of labor premium shall be used for social insurance fee, price subsidy of retires and employees concerned, medical charge, settling-in subsidy, employee?ˉs severance pay, employee?ˉs death and funeral allowance, survivor?ˉs pensions, and other subsidies in policy-nature provided for by the state.
Article 13 The construction enterprise shall make the payment of endowment, industrial injury, birth, medical treatment, and unemployment insurance premium to the social insurance agency in time, and, according to the provisions, pay the relevant subsidy granted for policy consideration to the retirees and employees concerned in the enterprise. The labor premium may not be embezzled for other use.
Article 14 The administrative organ of labor premium shall, before allocating labor premium of next quarter, examine the payment receipt of social insurance fee by the construction enterprise and the disbursement account of the subsidy granted for policy consideration of last quarter; allocation is dismissed for those with incomplete formalities.
Article 15. The construction enterprise shall establish accounts separately for the social insurance fee allocated by the administrative organ of labor premium and the policy subsidy paid directly to the retirees and employees concerned by the enterprise according to the standing policy. The administrative organ of labor premium shall improve all the management systems such as accounting, examination and report of labor premium, check the relevant accounts of construction units and construction enterprise periodically. The construction unit and construction enterprise shall be subject to the check.
Article 16 Collection of the labor premium shall apply the special collecting receipt uniformly printed by the municipal finance, and the capital shall be incorporated into the special financial account, and managed in two aspects, i.e. collection and payment. The labor premium is exempted from taxation. The funds required by the administrative organ of labor premium shall be incorporated into the financial budget control at the same level.
Article 17 The labor premium, as part of social insurance charges, is a part of the cost of construction projects. No unit or individual may enjoy reduction or exemption.
Article 18 Those construction units in violation of the provisions, such as non-payment, underpayment or back payment of labor premium shall be ordered to pay within specified time by the administrative department in charge of construction or its authorized administrative organ of labor premium, and in addition, be imposed a fine of not less than 3,000 Yuan to not more than 10,000 Yuan; if the parties concerned fail to pay within specified time, the overdue fine equivalent to 2?? of the payable labor premium shall be surcharged per day from the overdue date. For those who refuse to pay the labor premium, overdue fine or fine without reasonable ground, the authorities concerned shall not conduct such formalities as bid invitation and bidding, quality supervision, builder?ˉs license, checkup for acceptance of a completed project and file keeping for them, and they may additionally apply to the people?ˉs court for enforcement.
Article 19 For those construction enterprises which misstate or falsely claim labor premium, fail to pay the social insurance charges and other charges of policy consideration, or occupy, embezzle, or withhold labor premium, the administrative department in charge of construction or its authorized administrative organ of labor premium shall order them to rectify within specified time, if the parties concerned fail to rectify within specified time, the authorities concerned shall recover the allocated labor premium, deduct the labor premium of next quarter, and, in light of the circumstances of the case, impose upon them a fine of not less than 3,000 Yuan to not more than 10,000 Yuan; if the offence constitutes a crime, the judicial organs shall investigate into the criminal responsibility according to law.
Article 20 The staff member of the administrative department in charge of construction and the administrative organ of labor premium who commits irregularities for favoritism, dereliction of duty or fails to allocate labor premium in time, and occupies, embezzles, or withholds labor premium, shall be given administrative sanction by his unit or the competent department at a higher level; if the case constitutes a crime, the judicial organizations shall investigate into the criminal responsibility according to law.
Article 21 The procedures shall apply to the construction project that was carried forward on and after April 1, 2002. For those construction projects which finished settlement before that date, the calculation and collection standard as well as use of labor premium shall still be handled according to the original rules.
Article 22 The procedures go into effect on April 1, 2002. The municipal administrative department in charge of construction may formulate detailed rules for implementation according to the procedures. In case the rules concerning administration of the labor premium for construction projects promulgated previously is inconsistent with the procedures, the procedures shall prevail.