(1) engineering sewage charges: refers to the construction site in accordance with the provisions of the engineering sewage charges. In the latest publication of the "Hebei Province construction project pricing basis" has been included in the engineering sewage charges in the enterprise management fee.
(2) Social Insurance Fee:
①Pension Insurance Fee: refers to the basic pension insurance fee paid by the enterprise for the employees according to the prescribed standard.
②Unemployment insurance premiums: the enterprise in accordance with national standards for employees to pay unemployment insurance premiums.
③Medical insurance premiums: the basic medical insurance premiums paid by the enterprise for the employees in accordance with the prescribed standards.
④Maternity insurance premiums: refers to the maternity insurance premiums paid by the enterprise for the employees in accordance with the prescribed standards.
⑤ Worker's compensation insurance premiums (accidental injury insurance premiums for dangerous work): refers to the fees paid by enterprises for construction accidents for building and installation construction workers engaged in dangerous work in accordance with the provisions of the construction law.
(3) Housing provident fund: refers to the housing provident fund paid by the enterprise for the employees according to the prescribed standard.
Base calculation:
1) Social insurance premiums and housing provident fund shall be calculated on the basis of the flat-rate labor cost, according to the rate stipulated by the competent department of construction of the province, autonomous region, municipality directly under the central government or the industry where the project is located.
2) The sewage charges of the project shall be paid according to the standards stipulated by the environmental protection and other departments at the location of the project.
Expanded:
Calculation of engineering fees:
Based on the provisions of the composition of the cost items of the construction and installation project, the engineering fees include labor costs, materials, construction machinery and equipment use fees, enterprise management fees, profits, fees and taxes.
Construction and installation project fee according to the cost components: labor, materials (including engineering equipment, the same below) fees, construction machinery and equipment costs, business management fees, profits, fees and taxes. Labor costs, materials, construction machinery and equipment costs, enterprise management fees and profits are included in the cost of sub-projects, measures project costs, other project costs.
(a) labor costs: refers to the composition of the total wage bill, paid to the production workers engaged in the construction of building and installation works and affiliated production units of workers' expenses. Content includes:
1. Hourly wages or piecework wages: refers to the hourly wage standards and working hours or work done by piecework unit price paid to the individual labor compensation.
2. Bonus: refers to the labor remuneration paid to individuals for excess labor and increased income and expenditure. Such as savings awards, labor competition awards.
3. Allowances and subsidies: to compensate for the special or additional labor consumption and other special reasons for the payment of allowances to individuals, as well as in order to ensure that the level of wages of employees are not affected by the price of goods and services to individuals paid price subsidies. Such as mobile construction allowances, special area construction allowances, temporary allowances for high-temperature (cold) operations, and high-altitude allowances.
4. Overtime and overtime wages: refers to overtime wages paid in accordance with the provisions of working on statutory holidays and overtime wages for extended work outside the statutory daily working hours.
5. Wages paid under special circumstances: refers to wages paid at the hourly wage rate or a certain percentage of the hourly wage rate for reasons such as illness, work injury, maternity leave, family planning leave, marriage and bereavement leave, personal leave, family visit leave, periodic leave, work stoppage for study, and the implementation of national or social obligations, in accordance with national laws, regulations and policies.
(ii) material costs: refers to the cost of raw materials, auxiliary materials, accessories, parts, semi-finished or finished products, engineering equipment consumed in the construction process. Contents include:
1. original price of materials: refers to the materials, engineering equipment, factory prices or business supply prices.
2. Transportation and miscellaneous expenses: refers to all the costs incurred in the transportation of materials, engineering equipment from the source to the site warehouse or designated storage location.
3. Transportation wear and tear: refers to the unavoidable loss of materials in the process of transportation, loading and unloading.
4. Procurement and storage costs: refers to the organization of procurement, supply and storage of materials, engineering equipment in the process of the costs required. Including procurement costs, storage costs, site storage costs, storage losses.
Engineering equipment means electromechanical equipment, metal structural equipment, instrumentation and other similar equipment and installations which form or are planned to form part of the permanent works.
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