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《社会保险法》第十二条规定:“用人单位应当按照国家规定的本单位职工工资总额的比例缴纳基本养老保险费。”第三十五条规定:“用人单位应当按照本单位职工工资总额,根据社会保险经办机构确定的费率缴纳工伤保险费。”用人单位的工资总额是缴纳社会保险费的基数。不少用人单位存在劳务用工(没有劳动关系,相关劳动者不在该单位参加社保)的情形,但劳务费用也可能列入工资总额中。社会保险费征缴机构在征收社会保险费时,是否应将劳务费用剔除?
Article 12 of the “Law on Social Security” stipulates: “The employer shall pay basic pension insurance premiums in proportion to the total wages of its employees as stipulated by the state.” Article 35 stipulates that: “The employer shall, in accordance with the stipulations of the” Wages, according to the social insurance agencies to determine the rates determined by the payment of work-related injury insurance. "Employers pay the total amount of wages is the base payment of social insurance premiums. Many employers have labor and employment (no labor relations, the relevant workers are not in the unit to participate in social security) situation, but labor costs may also be included in the total wage. Social insurance fee collection agencies in the collection of social insurance premiums, whether the labor costs should be removed?