什么是劳动保险基金
关键词：什么是劳动保险基金
什么是劳动保险基金？劳动保险基金，也称之为“劳保”，是指为了保障保险对象的社会保险待遇，按照国家法律、法规，由缴费单位和缴费个人分别按缴费基数的一定比例缴纳以及通过其他合法方式筹集的专项资金。
为什么需要筹集劳动保险基金呢？劳保基金主要是针对建筑工程业的工人。由于工程是到处流动的，工人们也不会长期在一个工程中滞留，所以一般来说，工地并没有为工人提供相关的保险。为了维护工人们的合法权益，国家成立“劳保保险基金”。
后来，“劳保”改名为“劳动保险基金”。
（1）相关更名法律文件：根据建设部、中国人民建设银行建标字(89)248号文件《关于改进建筑安装工程费用项目划分的若干规定》，劳保支出改为劳动保险基金。已实行劳动保险统筹的地区和部门可按有关规定办理；未实行的，其费用内容暂按原规定办法执行。
（2）劳动保险基金的具体内涵：现在劳动保险基金是国家为举办社会保险事业而筹集的，用于支付劳动者因暂时或永久丧失劳动能力或劳动机会时所享受的保险金和津贴的资金。社会保险基金按照保险类型确定资金来源，逐步实行社会统筹。用人单位和劳动者必须依法参加社会保险，缴纳社会保险费。
（3）劳动保险基金的计取方法
第一，一般建筑工程、混凝土构件安装工程等以直接费为基数，按规定的费率计取。 其计算公式为：劳动保险基金=直接费×劳动保险基金费率
第二，安装工程、房屋拆除及维修工程等以人工费为基数，按规定的责率计取。其计算公式为：劳动保险基金=人工费×劳动保险基金费率
本文来源： 大田环球贵金属
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