The labor budget unit price refers to the sum of wages and other expenses per unit time of production workers. The labor budget unit price consists of basic wages, auxiliary wages and wage surcharges. (1)Basic salary. Basic wages refer to the basic wages paid to production workers. The basic wages of production workers should implement the position wage and skill wage systems. Job skill wages are calculated based on position wages, skill wages and age wages (wages determined based on the employee’s working years). The wage standard for worker positions is set at 8 positions. Skill wages are divided into five categories: entry-level workers, intermediate workers, senior workers, technicians and senior technicians, and the wage standards are divided into 33 levels. (2) Auxiliary wages. The auxiliary wages of production workers refer to the wages of production workers on non-working days other than the annual effective construction days, including wages during employee study and training, wages during job transfers, family visits, vacations, wages for work stoppages due to climate effects, and wages for female workers during breastfeeding time , wages for sick leave within six months and wages for maternity, marriage and funeral leave. (3) Wage surcharge. Wage surcharges refer to employee welfare funds, trade union funds, pension insurance premiums, medical insurance premiums, work-related injury insurance premiums, employee unemployment insurance funds, and housing provident funds calculated in accordance with national regulations.