Labor cost refers to various expenses of production workers directly engaged in construction and installation works and workers of auxiliary production units listed in the budget estimate quota.
Basic wage: refers to the basic wage paid to production workers.
Mobile construction allowance: it refers to the supplementary form of salary that compensates workers' labor consumption and extra living expenses during mobile construction.
Wage subsidies: refers to the price subsidies, coal and gas subsidies, transportation subsidies, housing subsidies, mobile construction subsidies, etc.
Auxiliary wages of production workers: refers to the wages of production workers for non working days other than the annual effective construction days, including the wages of workers during the period of study and training, the wages during the period of work transfer, family visit and vacation, the wages of work stoppage due to the influence of climate, the wages of female workers during lactation, the wages of sick leave within six months, and the wages of maternity, marriage and funeral leave.
Employee welfare expense: refers to the employee welfare expense calculated and drawn according to the prescribed standard.
Labor protection expenses: expenses incurred for the provision of work clothes, gloves and safety protection articles for employees due to work needs. The scope of labor protection fee (labor protection fee) includes: labor protection articles such as work clothes, gloves and washing powder, safety protection articles such as antidotes, heatstroke prevention and cooling articles such as cool drinks, as well as work in contact with toxic substances, silica dust, radiation, diving and caisson, etc High temperature operation and other five types of work enjoy the health food treatment by labor protection expenses.
How to calculate the labor cost
Labor cost = & sum（ Man day consumption & times; Daily wage unit price).
Wages of production workers
Auxiliary wages of production workers = annual invalid working days & times（ Basic wage + wage subsidy) & pide（ Calendar days of the year - statutory holidays).
Basic wage = average monthly wage of production workers & pide; Annual average monthly legal working days.
Employee welfare = (basic wage + wage subsidy + auxiliary wage of production workers) & times; The proportion of welfare provision (%).
Labor protection fee for production workers:
Labor protection cost of production workers = average annual labor protection cost of production workers & pide（ How to calculate the labor cost of the whole year (calendar day - legal holiday).
Wage subsidy = & sum; Annual distribution standard & pide（ Calendar day of the whole year - legal holiday) + & sum; Monthly distribution standard: pide; Annual average monthly legal working days + payment standard per working day.