《保障农民工工资支付条例》对施工行业的6大影响-pg电子游戏官网入口
发布时间：
2020-01-15
近日，国务院正式颁布《保障农民工工资支付条例》(中华人民共和国国务院令第724号，以下称《支付条例》)，农民工工资支付从此有了行政法规层面的文件保障。《支付条例》共计七章六十四条，其中第四章为“工程建设领域特别规定”，专门就工程建设领域的农民工工资支付进行了规定。《支付条例》颁布，对施工行业中的施工组织、工程计价、价款支付影响重大，施工单位作为施工领域的重要参与方，农民工工资支付的重要责任主体，应根据《支付条例》调整管理制度、规范管理流程、落实管理责任、行使法规权利。为此笔者归纳《支付条例》中与施工行业重大关系的六项内容，具体如下：
建设单位应当提供支付担保，工程款回收有保障
《支付条例》第二十四条第一款规定：“建设单位应当向施工单位提供工程款支付担保”，第五十七条规定：“有下列情形之一的，由人力资源社会保障行政部门、相关行业工程建设主管部门按照职责责令限期改正;逾期不改正的，责令项目停工，并处5万元以上10万元以下的罚款：(一)建设单位未依法提供工程款支付担保”。明确规定了建设单位应当向施工单位提供担保，若不提供支付担保的，责令限期改正，未改正的项目停工并处以罚款。
关于支付担保在住建部现行建设工程示范合同文本中做了约定，但是很多建设单位在编制施工合同时将其支付担保责任删除。由于《支付条例》属于国务院行政法规，具有非常高的法律地位，《支付条例》的此项规定对施工单位非常有利。若建设单位未向施工单位提供支付担保的，施工单位应要求建设单位提供。建设单位拒绝提供的，施工单位一是可以向人力资源社会保障行政部门、相关行业工程建设主管部门进行投诉举报，要求建设单位提供;二是在建设单位未提供支付担保时，施工单位可以考虑以此抗辩，拒绝施工或者暂停施工。
分包拖欠施工单位先行垫付，过程管理需严管控
在国务院办公厅2016年1月发布的《国务院办公厅关于全面治理拖欠农民工工资问题的意见》(国办发〔2016〕1号，以下简称“工资意见”)中规定：“在工程建设领域，建设单位或施工总承包企业未按合同约定及时划拨工程款，致使分包企业拖欠农民工工资的，由建设单位或施工总承包企业以未结清的工程款为限先行垫付农民工工资”，当出现农民工工资拖欠情形时，施工单位承担的责任为“以未结清的工程款为限先行垫付农民工工资”。但是，在最新发布的支付条例第三十条第三款的规定为：“分包单位拖欠农民工工资的，由施工总承包单位先行清偿，再依法进行追偿”。
根据此次的支付条例的规定，只要出现了分包单位拖欠农民工工资的，不论施工单位是否还欠分包单位工程款，施工单位都需要先行垫付农民工工资，垫付之后再向分包单位要求追偿。在实践中，分包单位抗风险能力较低，若分包单位出现了拖欠农民工工资且需要施工单位垫付时，施工单位很难再向分包单位追偿，很可能因此遭受损失。因此，建议施工单位应在过程中严加管控，确保农民工工资每月及时足额支付，并要求由分包单位和农民工亲自确认，以此避免出现拖欠农民工工资的情形。
挂靠转包违法分包导致拖欠，施工单位直接清偿
支付条例第三十条第三款规定：“工程建设项目转包，拖欠农民工工资的，由施工总承包单位先行清偿，再依法进行追偿。”第三十六条规定：“建设单位或者施工总承包单位将建设工程发包或者分包给个人或者不具备合法经营资格的单位，导致拖欠农民工工资的，由建设单位或者施工总承包单位清偿。 施工单位允许其他单位和个人以施工单位的名义对外承揽建设工程，导致拖欠农民工工资的，由施工单位清偿。”上述规定了施工单位在实施项目过程中，对项目进行转包、违法分包或者允许他人挂靠的，当出现拖欠农民工工资情形时，需直接清偿。
在工程建设领域，转包、违法分包、挂靠屡禁不止，严重扰乱了工程建设领域的正常秩序，国家曾三令五申禁止转包、违法分包、挂靠，但是因工程建设领域长期的不规范，导致现在部分项目、部分施工单位仍然采用转包、违法分包、挂靠进行施工。此次《支付条例》的如此规定，倒逼施工单位合法合规的进行项目建设，拒绝挂靠转包违法分包，否则将对农民工工资支付承担直接清偿责任。
施工单位负责工资计量支付，对管理提出新要求
支付条例第二十六条规定了施工单位应开设农民工工资账户，专项用于支付该工程建设项目农民工 工资;第二十八条规定施工总承包单位应当在工程项目部配备劳资专管员，对分包单位劳动用工实施监督管理，掌握施工现场用工、考勤、工资支付等情况，专人负责农民工工资的支付管理;第三十一条规定工程建设领域推行分包单位农民工工资委托施工总承包单位代发制度，农民工资由施工单位代发。第三十四条规定施工总承包单位应当在施工现场醒目位置设立维权信息告示牌。
从上述规定可以看出，施工单位在对于农民工工资支付过程中，从开设农民工工资专用账户，到项目现场必须配备专门的劳资专管员，再到工资支付时由施工单位代发，再到施工单位需在施工现场醒目位置设立维权信息告示牌，让农民工权益受到侵害时农民工可以随时投诉。施工单位对于农民工的工资支付全程负责，因此，施工单位对农民工工资支付不能仅限于落实资料，而是要过程管控，即要掌握所有进入现场施工的农民工干了多少活、拿了多少钱。完全依靠包工头管理工人的时代一去不复返了。
人工费用专户收支专款专用，资金周转遭受考验
《支付条例》第二十四条规定建设单位向施工单位支付人工费用的周期不得超过一个月;第二十六条规定施工单位应开设农民工工资专用账户，专款专用;
第二十七条规定当工程完工且未拖欠农民工工资且公示30日后，可以注销农民工工资专用账户，账户内余额归施工单位所有。
根据上述规定可以看出，《支付条例》实施后，建设单位必须按月向施工单位支付人工费用，且不得因与施工单位就工程数量、质量、造价等产生争议拒绝支付人工费用(第三十五条规定)，一定程度上减轻了施工单位的垫资压力。但人工费用只能支付至农民工工资专用账户中(第二十九条规定)，专用账户里面的资金需等待工程完工且未拖欠农民工工资且公示30日后，施工单位才能自由使用。因此，在施工的全过程中，人工费用不由施工单位掌控，施工单位只是名义上拥有者，即使人工费用有结余，施工单位也无法在过程中使用，对于施工单位的资金周转提出了新的考验。施工单位应在投标报价时即做好相应的策划，避免在过程中因资金周转不开导致自身违约。
违反条例可能吊销资质证书，施工单位应予重视
支付条例第六章“法律责任”中规定了违反支付条例的处罚措施，第五十五条规定：“有下列情形之一的，由人力资源社会保障行政部门、相关行业工程建设主管部门按照职责责令限期改正;逾期不改正的，责令项目停工，并处5万元以上10万元以下的罚款;情节严重的，给予施工单位限制承接新工程、降低资质等级、吊销资质证书等处罚：(一)施工总承包单位未按规定开设或者使用农民工工资专用账户;(二)施工总承包单位未按规定存储工资保证金或者未提供金融机构保函;(三)施工总承包单位、分包单位未实行劳动用工实名制管理。”
根据该条规定可以看出，若施工单位在项目实施过程中出现未按规定开设及使用农民工工资专用账户、未按规定存储工资保证金或者未提供金融机构保函、未实行劳动用工实名制管理的，在被主管部门发现后限期未予以改正的，可能被处以责令停工、限制承接新工程、降低资质、吊销资质证书等处罚。对于施工单位来说，限制承接新工程、降低资质、吊销资质证书都是致命的，因此，施工单位应重视农民工工资的支付工作，严格按照支付条例及相关规定执行，以免出现上述情况被处罚后得不偿失，导致自身企业遭受重大损失。
除了上述六点之外，《支付条例》中还规定了建设单位违反国土空间规划、工程建设等法律法规进行项目建设的，由建设单位清偿农民工工资(第三十七条);建设单位应该有满足施工所需要的资金安排，否则相关行业工程建设主管部门不予颁发施工许可证(第二十三条)等，虽是对建设单位的相关要求，但是若建设单位违反了相关要求，施工单位都应向行业主管部分举报，并以此抗辩要求由建设单位支付农民工工资。
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