2011-2-16 15:38:00

部分行业企业工伤保险费缴纳办法[2010]

部分行业企业工伤保险费缴纳办法[2010] 　　【颁布单位】中华人民共和国人力资源和社会保障部 　　【发 文 号】中华人民共和国人力资源和社会保障部令第10号 　　【颁布日期】2011-2-16 10:00:27 　　【实施日期】2010-12-31 　　【标　　题】部分行业企业工伤保险费缴纳办法 　　《部分行业企业工伤保险费缴纳办法》已经人力资源和社会保障部第56次部务会议通过，现予公布，自2011年1月1日起施行。 部　长 　尹蔚民 二〇一〇年十二月三十一日 部分行业企业工伤保险费缴纳办法 　　第一条　根据《工伤保险条例》第十条第三款的授权，制定本办法。 　　第二条　本办法所称的部分行业企业是指建筑、服务、矿山等行业中难以直接按照工资总额计算缴纳工伤保险费的建筑施工企业、小型服务企业、小型矿山企业等。 　　前款所称小型服务企业、小型矿山企业的划分标准可以参照《中小企业标准暂行规定》（国经贸中小企〔2003〕143号）执行。 　　第三条　建筑施工企业可以实行以建筑施工项目为单位，按照项目工程总造价的一定比例，计算缴纳工伤保险费。 　　第四条　商贸、餐饮、住宿、美容美发、洗浴以及文体娱乐等小型服务业企业以及有雇工的个体工商户，可以按照营业面积的大小核定应参保人数，按照所在统筹地区上一年度职工月平均工资的一定比例和相应的费率，计算缴纳工伤保险费；也可以按照营业额的一定比例计算缴纳工伤保险费。 　　第五条　小型矿山企业可以按照总产量、吨矿工资含量和相应的费率计算缴纳工伤保险费。 　　第六条　本办法中所列部分行业企业工伤保险费缴纳的具体计算办法，由省级社会保险行政部门根据本地区实际情况确定。 　　第七条　本办法自2011年1月1日起施行。

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