Construction and Safety Feeis the construction and installation project feeconsisting of the cost of sub-parts, measure project feecosts, other project costs, fees and taxes, according to the construction standard [2013] No. 44 on the issuance of the "Composition of Construction and Installation The notice on the issuance of "Composition of Construction Cost Items" stipulates.
Construction and installation project cost is divided according to the cost components: labor, materials (including engineering equipment, the same below) fees, construction machinery and equipment use fees, enterprise management fees, profits, fees and taxes. Among them, labor, 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 the workers of the costs. Contents include:
1. Hourly or piecework wages: refers to the hourly wage rates and working hours or on the 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: refers to the special or additional labor consumption to compensate for employees 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 paid to the individual 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 regulations for work 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 execution of state or social obligations, etc., in accordance with the provisions of the state laws, regulations, and policies.
Above reference source:Construction and Safety Fee-Baidu Encyclopedia