摘要：

在(zai)建設工(gong)(gong)(gong)程領域，施(shi)工(gong)(gong)(gong)總承包(bao)單位無疑是農民工(gong)(gong)(gong)工(gong)(gong)(gong)資(zi)的支(zhi)付(fu)過(guo)程中最重要的一環。正因為如此，《保(bao)障農民工(gong)(gong)(gong)工(gong)(gong)(gong)資(zi)支(zhi)付(fu)條例》（下(xia)稱“《支付條例》”）對施工總承包單位的責任進行了大篇幅的規定。那么，《支付條例》的實施，到底會對施工單位的用工產生怎樣的影響，作為施工總承包單位又該如何防范施工過程中的用工風險呢？本文將根據《支付條例》，結合工程實踐作出系統的分析。

正文：

一、勞動用工實名管理(li)制度對(dui)(dui)施(shi)工總承包單(dan)位的(de)影響(xiang)及應對(dui)(dui)措施(shi)

《支付條例》第六條規定：“用人單位實行農民工勞動用工實名制管理，與招用的農民工書面約定或者通過依法制定的規章制度規定工資支付標準、支付時間、支付方式等內容。”第二十八條第一款規定：“施工總承包單位或者分包單位應當依法與所招用的農民工訂立勞動合同并進行用工實名登記，具備條件的行業應當通過相應的管理服務信息平臺進行用工實名登記、管理。未與施工總承包單位或者分包單位訂立勞動合同并進行用工實名登記的人員，不得進入項目現場施工。”

此種制度對施工總承(cheng)包單位的(de)影(ying)響，主要體(ti)現在(zai)以下兩個方面：

（一(yi)）對(dui)傳統用(yong)工模式的(de)改變。

傳統(tong)用(yong)工(gong)(gong)(gong)(gong)(gong)模(mo)式下，總承包單(dan)位(wei)無(wu)需(xu)完整掌握農(nong)民(min)工(gong)(gong)(gong)(gong)(gong)詳細的(de)身份(fen)信息和從業信息，只要招用(yong)的(de)農(nong)民(min)工(gong)(gong)(gong)(gong)(gong)能夠(gou)提供(gong)施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)所(suo)需(xu)的(de)勞(lao)務(wu)，即可安(an)排其進場(chang)施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)。而在《支付(fu)條例》的(de)規(gui)定下，施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)單(dan)位(wei)必須查清農(nong)民(min)工(gong)(gong)(gong)(gong)(gong)的(de)來源、身份(fen)、是否納入用(yong)工(gong)(gong)(gong)(gong)(gong)平(ping)(ping)臺、是否簽訂勞(lao)動(dong)合(he)同，這就加(jia)大(da)了(le)施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)單(dan)位(wei)的(de)審(shen)查義務(wu)，對施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)單(dan)位(wei)的(de)農(nong)民(min)工(gong)(gong)(gong)(gong)(gong)管理水平(ping)(ping)提出(chu)了(le)更高要求。而且(qie)，未來，一(yi)(yi)旦統(tong)一(yi)(yi)建設全國建筑工(gong)(gong)(gong)(gong)(gong)人管理服(fu)務(wu)信息平(ping)(ping)臺，未在全國建筑工(gong)(gong)(gong)(gong)(gong)人管理服(fu)務(wu)信息平(ping)(ping)臺進行用(yong)工(gong)(gong)(gong)(gong)(gong)實(shi)名登記的(de)人員，不得進入現(xian)場(chang)施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)。

（二）導致用工成本(ben)的增加。

《支(zhi)付條例》對(dui)傳統用(yong)工模式的(de)改變，最終會(hui)反(fan)應到用(yong)工成(cheng)本(ben)(ben)(ben)上來，使得用(yong)工成(cheng)本(ben)(ben)(ben)增加(jia)。增加(jia)的(de)用(yong)工成(cheng)本(ben)(ben)(ben)主要體(ti)現(xian)在工資按(an)時支(zhi)付的(de)現(xian)金流成(cheng)本(ben)(ben)(ben)、社會(hui)保障成(cheng)本(ben)(ben)(ben)、農民工管理(li)成(cheng)本(ben)(ben)(ben)、分包管理(li)成(cheng)本(ben)(ben)(ben)、稅費(fei)成(cheng)本(ben)(ben)(ben)等，對(dui)施工總承包單位資金籌措和(he)管理(li)、經濟指標(biao)測算(suan)、投標(biao)或簽約價格等均會(hui)產生影響。

針對上述影響，作為(wei)施工(gong)總承包單位，可(ke)以從(cong)以下三個層(ceng)面建立風(feng)險(xian)防控(kong)措施。

首先(xian)，施(shi)(shi)(shi)工(gong)總承(cheng)包(bao)單(dan)位(wei)需從總體(ti)上調整原來經(jing)濟測(ce)算(suan)(suan)指標、財務模型(xing)(xing)，及(ji)企(qi)業施(shi)(shi)(shi)工(gong)定額(e)。對于擬投(tou)資(zi)的(de)(de)工(gong)程(cheng)，在(zai)報價或(huo)投(tou)標時(shi)，應根據企(qi)業經(jing)濟測(ce)算(suan)(suan)指標和財務模型(xing)(xing)測(ce)算(suan)(suan)出(chu)因執行(xing)《支(zhi)付(fu)條例(li)》而增加的(de)(de)用工(gong)成本，結合企(qi)業定額(e)，將(jiang)增加的(de)(de)人(ren)工(gong)成本依不(bu)同的(de)(de)性質體(ti)現到人(ren)工(gong)費(fei)、企(qi)業管(guan)(guan)理(li)(li)費(fei)、規費(fei)，及(ji)措施(shi)(shi)(shi)項目費(fei)中。在(zai)簽約時(shi)，應考慮人(ren)工(gong)費(fei)波動、工(gong)程(cheng)量(liang)變化(hua)對綜合單(dan)價或(huo)合同價格(ge)的(de)(de)影響，提前設置風險承(cheng)擔(dan)(dan)范(fan)圍，便(bian)于在(zai)出(chu)現超出(chu)施(shi)(shi)(shi)工(gong)總承(cheng)包(bao)單(dan)位(wei)風險承(cheng)擔(dan)(dan)范(fan)圍的(de)(de)情況時(shi)啟動調價機(ji)制(zhi)。在(zai)施(shi)(shi)(shi)工(gong)過程(cheng)中，要嚴格(ge)落實實名(ming)制(zhi)管(guan)(guan)理(li)(li)，強化(hua)用工(gong)管(guan)(guan)理(li)(li)。過去通過虛報工(gong)人(ren)數量(liang)的(de)(de)方式(shi)獲取補(bu)償或(huo)索賠的(de)(de)作法，在(zai)《支(zhi)付(fu)條例(li)》實施(shi)(shi)(shi)后的(de)(de)實施(shi)(shi)(shi)空間將(jiang)進一步壓縮。

其次，部分(fen)增(zeng)加的(de)(de)用工(gong)(gong)成本(ben)分(fen)攤給(gei)專業工(gong)(gong)程(cheng)的(de)(de)分(fen)包(bao)(bao)(bao)單(dan)(dan)(dan)位(wei)。對于納入(ru)總承(cheng)包(bao)(bao)(bao)管理下的(de)(de)建(jian)設單(dan)(dan)(dan)位(wei)直(zhi)接(jie)分(fen)包(bao)(bao)(bao)的(de)(de)施(shi)工(gong)(gong)單(dan)(dan)(dan)位(wei)，施(shi)工(gong)(gong)總承(cheng)包(bao)(bao)(bao)單(dan)(dan)(dan)位(wei)可(ke)以(yi)提(ti)高計(ji)取總承(cheng)包(bao)(bao)(bao)服(fu)(fu)務費(fei)(fei)的(de)(de)比例；對于總承(cheng)包(bao)(bao)(bao)單(dan)(dan)(dan)位(wei)直(zhi)接(jie)分(fen)包(bao)(bao)(bao)或甲(jia)指分(fen)包(bao)(bao)(bao)的(de)(de)施(shi)工(gong)(gong)單(dan)(dan)(dan)位(wei)，施(shi)工(gong)(gong)總承(cheng)包(bao)(bao)(bao)單(dan)(dan)(dan)位(wei)同樣可(ke)以(yi)增(zeng)加分(fen)包(bao)(bao)(bao)管理費(fei)(fei)計(ji)提(ti)比例。當然甲(jia)指分(fen)包(bao)(bao)(bao)的(de)(de)分(fen)包(bao)(bao)(bao)管理費(fei)(fei)，實踐中有(you)種做(zuo)法是在總承(cheng)包(bao)(bao)(bao)服(fu)(fu)務費(fei)(fei)中予以(yi)體現，不再另(ling)行通(tong)過工(gong)(gong)程(cheng)分(fen)包(bao)(bao)(bao)單(dan)(dan)(dan)獨收取。所(suo)謂總承(cheng)包(bao)(bao)(bao)服(fu)(fu)務費(fei)(fei)，根據《建(jian)設工(gong)(gong)程(cheng)工(gong)(gong)程(cheng)量清單(dan)(dan)(dan)計(ji)價規范》（GB 50500-2013）系指總承包人為配合協調發包人進行的專業工程分包，發包人自行采購的設備、材料等進行保管以及施工現場管理、竣工資料匯總整理等服務所需的費用。

最后，通過(guo)專(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)業的勞(lao)務分(fen)包降低(di)施(shi)工(gong)(gong)總承(cheng)包單(dan)位直接用工(gong)(gong)風險。施(shi)工(gong)(gong)總承(cheng)包單(dan)位可(ke)以通過(guo)勞(lao)務分(fen)包的方式直接獲得(de)各工(gong)(gong)種的專(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)業化(hua)施(shi)工(gong)(gong)隊(dui)伍，進而實(shi)現工(gong)(gong)程的專(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)業化(hua)施(shi)工(gong)(gong)。同時，施(shi)工(gong)(gong)總承(cheng)包單(dan)位可(ke)以通過(guo)勞(lao)務分(fen)包合(he)同的相關安排，轉嫁部分(fen)用工(gong)(gong)風險，借助(zhu)專(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)業勞(lao)務分(fen)包單(dan)位的專(zhuan)(zhuan)(zhuan)(zhuan)(zhuan)業管理團隊(dui)共同完成現場實(shi)名制管理工(gong)(gong)作，實(shi)現效率(lv)和成本的統一。

二、農民工(gong)工(gong)資專用賬(zhang)戶制度對施(shi)工(gong)總承包單(dan)位的影響及應對措施(shi)

《支付條例(li)》第(di)二十六條規定(ding)：“施工總承包單位應當按照有關規定開設農民工工資專用賬戶，專項用于支付該工程建設項目農民工工資。”第二十七條規定：“金融機構應當優化農民工工資專用賬戶開設服務流程，做好農民工工資專用賬戶的日常管理工作；發現資金未按約定撥付等情況的，及時通知施工總承包單位，由施工總承包單位報告人力資源社會保障行政部門和相關行業工程建設主管部門，并納入欠薪預警系統。”同時第二十九條規定，建設單位將支付給總承包單位的工資性工程款項直接支付到工資專戶，以有效地管理和監督農民工工資發放全過程。若施工總承包單位違反上述規定，未按規定開設或者使用農民工工資專用專戶，依據《支付條例》第五十五條規定，由人力資源社會保障行政部門、相關行業工程建設主管部門按照職責責令限期改正；逾期不改正的，責令項目停工，并處5萬元以上10萬元以下的罰款；情節嚴重的，給予施工單位限制承接新工程、降低資質等級、吊銷資質證書等處罰。

上(shang)(shang)述(shu)規定(ding)，從(cong)根(gen)本(ben)(ben)上(shang)(shang)改(gai)變(bian)了(le)(le)建筑(zhu)行業資金使用和(he)(he)工(gong)(gong)資支付的(de)(de)(de)(de)傳統模(mo)式(shi)，在傳統模(mo)式(shi)中，建設(she)單(dan)位(wei)一并將款項支付給施(shi)(shi)(shi)(shi)工(gong)(gong)總(zong)(zong)(zong)承包單(dan)位(wei)，并不區分款項的(de)(de)(de)(de)性質(zhi)，而(er)施(shi)(shi)(shi)(shi)工(gong)(gong)總(zong)(zong)(zong)承包單(dan)位(wei)為保有(you)足夠的(de)(de)(de)(de)周轉資金，在施(shi)(shi)(shi)(shi)工(gong)(gong)期間(jian)往往每月只(zhi)發給農民少(shao)量生活(huo)費，剩余(yu)的(de)(de)(de)(de)大部分工(gong)(gong)資一般(ban)會在春節(jie)前夕、工(gong)(gong)人離職、完工(gong)(gong)時才(cai)結清。上(shang)(shang)述(shu)規定(ding)實(shi)(shi)施(shi)(shi)(shi)(shi)后，傳統模(mo)式(shi)無(wu)法(fa)繼續實(shi)(shi)施(shi)(shi)(shi)(shi)，就給施(shi)(shi)(shi)(shi)工(gong)(gong)總(zong)(zong)(zong)承包單(dan)位(wei)的(de)(de)(de)(de)資金管(guan)(guan)理(li)、資金籌劃、材料采(cai)購、工(gong)(gong)程財務核算等方(fang)面(mian)帶來了(le)(le)根(gen)本(ben)(ben)性的(de)(de)(de)(de)改(gai)變(bian)和(he)(he)更高(gao)的(de)(de)(de)(de)管(guan)(guan)理(li)要求(qiu)，需要施(shi)(shi)(shi)(shi)工(gong)(gong)總(zong)(zong)(zong)承包單(dan)位(wei)調整(zheng)相(xiang)應的(de)(de)(de)(de)管(guan)(guan)理(li)方(fang)案和(he)(he)財務制(zhi)度，否則將面(mian)臨第五(wu)十(shi)五(wu)條規定(ding)的(de)(de)(de)(de)罰款、降低資質(zhi)等級、吊銷資質(zhi)等風險。

三、存儲(chu)工資保證金(jin)制度對施工總承(cheng)包單位(wei)影(ying)響及應對措施

《支付條例》第三十二條規定：“施工總承包單位應當按照有關規定存儲工資保證金，專項用于支付為所承包工程提供勞動的農民工被拖欠的工資。工資保證金實行差異化存儲辦法，對一定時期內未發生工資拖欠的單位實行減免措施，對發生工資拖欠的單位適當提高存儲比例。工資保證金可以用金融機構保函替代。”

在建筑領(ling)域，也(ye)一(yi)直(zhi)有交(jiao)納農民工(gong)(gong)工(gong)(gong)資(zi)保證金的實踐作法和(he)要求，此(ci)次以(yi)行(xing)政法規(gui)的形式進行(xing)明確(que)，需(xu)要施工(gong)(gong)總承(cheng)包單位予以(yi)重視，雖(sui)然勢必會(hui)增加相關成本、增大相應的風(feng)(feng)險，但必須執行(xing)，否則將面臨《支付條例(li)》第五十五條規(gui)定的罰款、減低資(zi)質等級(ji)、吊銷資(zi)質等風(feng)(feng)險。

四、施工總(zong)承(cheng)包單位對工資(zi)支(zhi)付負(fu)總(zong)責、建(jian)立工資(zi)支(zhi)付臺賬、設立勞資(zi)專(zhuan)員制(zhi)度等(deng)規范用工制(zhi)度

《支付(fu)條(tiao)例》第十五(wu)條(tiao)規定：“用人單位應當按照工資支付周期編制書面工資支付臺賬，并至少保存3年。書面工資支付臺賬應當包括用人單位名稱，支付周期，支付日期，支付對象姓名、身份證號碼、聯系方式，工作時間，應發工資項目及數額，代扣、代繳、扣除項目和數額，實發工資數額，銀行代發工資憑證或者農民工簽字等內容。用人單位向農民工支付工資時，應當提供農民工本人的工資清單。”

目前建筑行業，為降低用工(gong)(gong)(gong)風險和(he)成本，施(shi)(shi)工(gong)(gong)(gong)總(zong)承(cheng)包(bao)(bao)單(dan)位(wei)(wei)(wei)的用工(gong)(gong)(gong)多會(hui)采用項目部(bu)管(guan)(guan)理人(ren)(ren)(ren)員用工(gong)(gong)(gong)和(he)施(shi)(shi)工(gong)(gong)(gong)生(sheng)產(chan)(chan)工(gong)(gong)(gong)人(ren)(ren)(ren)用工(gong)(gong)(gong)相分(fen)離(li)的模式。項目部(bu)管(guan)(guan)理人(ren)(ren)(ren)員與施(shi)(shi)工(gong)(gong)(gong)總(zong)承(cheng)包(bao)(bao)單(dan)位(wei)(wei)(wei)建立直(zhi)(zhi)接勞動(dong)關系，工(gong)(gong)(gong)資(zi)及(ji)福利待遇由施(shi)(shi)工(gong)(gong)(gong)總(zong)承(cheng)包(bao)(bao)單(dan)位(wei)(wei)(wei)發放。而施(shi)(shi)工(gong)(gong)(gong)生(sheng)產(chan)(chan)工(gong)(gong)(gong)人(ren)(ren)(ren)，一般(ban)會(hui)通過勞務(wu)分(fen)包(bao)(bao)的方(fang)式獲得(de)。在(zai)此(ci)種(zhong)模式下(xia)，施(shi)(shi)工(gong)(gong)(gong)生(sheng)產(chan)(chan)工(gong)(gong)(gong)人(ren)(ren)(ren)一般(ban)與施(shi)(shi)工(gong)(gong)(gong)總(zong)承(cheng)包(bao)(bao)單(dan)位(wei)(wei)(wei)無勞動(dong)關系，而與勞務(wu)分(fen)包(bao)(bao)單(dan)位(wei)(wei)(wei)建立勞動(dong)關系，接受(shou)勞務(wu)分(fen)包(bao)(bao)單(dan)位(wei)(wei)(wei)管(guan)(guan)理，工(gong)(gong)(gong)資(zi)及(ji)福利待遇由勞務(wu)分(fen)包(bao)(bao)單(dan)位(wei)(wei)(wei)直(zhi)(zhi)接發放。

根據(ju)上述規定(ding)，并結合《工(gong)資支付暫(zan)行規定(ding)》的(de)要求，施(shi)工(gong)總承包單位應(ying)建立詳細(xi)的(de)工(gong)資支付臺(tai)賬、用工(gong)管理(li)臺(tai)賬，并保(bao)存3年。此外，根據《支付條例》第二十八條第二款“施工總承包單位應當在工程項目部配備勞資專管員，對分包單位勞動用工實施監督管理，掌握施工現場用工、考勤、工資支付等情況，審核分包單位編制的農民工工資支付表，分包單位應當予以配合”的規定，施工總承包單位應在項目部配備勞資專管員，對自身招用以及各分包單位招用的農民工的工資支付問題進行監督。考慮到，目前建筑市場的用工模式，勞務分包單位系農民工的主要用工主體，為防范勞務分包單位用工風險向施工總承包單位轉移，施工總承包單位應督促勞務分包單位建立詳細的工資支付臺賬，同時建立施工總承包勞資專管員與勞務分包單位勞資專管員的協調溝通機制，建立定期農民工工資對賬制度，并實行勞務分包單位農民工工資代付制度。

五、人工費用的分賬(zhang)管(guan)理制度的風險及應對措(cuo)施

根據(ju)《支(zhi)付(fu)(fu)(fu)條例》第二(er)十九條規定(ding)，建(jian)設單(dan)(dan)位(wei)應按(an)時撥付(fu)(fu)(fu)人(ren)(ren)工(gong)(gong)費(fei)并(bing)付(fu)(fu)(fu)至專戶(hu)，這要求建(jian)立(li)人(ren)(ren)工(gong)(gong)費(fei)分賬(zhang)(zhang)管(guan)理制(zhi)度(du)，建(jian)設單(dan)(dan)位(wei)與(yu)施工(gong)(gong)總(zong)承包(bao)單(dan)(dan)位(wei)在簽訂施工(gong)(gong)總(zong)承包(bao)合同及總(zong)承包(bao)單(dan)(dan)位(wei)與(yu)分包(bao)單(dan)(dan)位(wei)簽訂分包(bao)合同階段，需要在合同中(zhong)約(yue)(yue)定(ding)預付(fu)(fu)(fu)款(kuan)、進度(du)款(kuan)中(zhong)人(ren)(ren)工(gong)(gong)費(fei)比例；若(ruo)未(wei)約(yue)(yue)定(ding)，施工(gong)(gong)總(zong)承包(bao)單(dan)(dan)位(wei)可與(yu)建(jian)設單(dan)(dan)位(wei)另行訂立(li)《分賬(zhang)(zhang)管(guan)理協(xie)議》，約(yue)(yue)定(ding)預付(fu)(fu)(fu)款(kuan)、進度(du)款(kuan)中(zhong)人(ren)(ren)工(gong)(gong)費(fei)支(zhi)付(fu)(fu)(fu)比例，或(huo)者由施工(gong)(gong)總(zong)承包(bao)單(dan)(dan)位(wei)在每月申請進度(du)款(kuan)時分離出(chu)人(ren)(ren)工(gong)(gong)費(fei)，并(bing)與(yu)其他(ta)工(gong)(gong)程款(kuan)分開列支(zhi)。

為防(fang)范用(yong)工(gong)(gong)(gong)風險(xian)，施(shi)工(gong)(gong)(gong)總承(cheng)包(bao)單位(wei)至少可(ke)以(yi)在與其分包(bao)的勞務分包(bao)單位(wei)之間實(shi)行分包(bao)單位(wei)農(nong)(nong)民(min)工(gong)(gong)(gong)工(gong)(gong)(gong)資(zi)(zi)代付(fu)制(zhi)度(du)，建(jian)立每(mei)月(yue)農(nong)(nong)民(min)工(gong)(gong)(gong)工(gong)(gong)(gong)資(zi)(zi)支(zhi)付(fu)制(zhi)度(du)，共(gong)同組建(jian)協調工(gong)(gong)(gong)作(zuo)組，每(mei)月(yue)統計、對賬當月(yue)需代發的農(nong)(nong)民(min)工(gong)(gong)(gong)工(gong)(gong)(gong)資(zi)(zi)，形(xing)成代付(fu)工(gong)(gong)(gong)資(zi)(zi)支(zhi)付(fu)明(ming)細(xi)，同時完(wan)成當月(yue)進度(du)款抵(di)扣工(gong)(gong)(gong)作(zuo)。由施(shi)工(gong)(gong)(gong)總承(cheng)包(bao)單位(wei)委托銀行按照雙(shuang)方共(gong)同確認的當月(yue)代付(fu)工(gong)(gong)(gong)資(zi)(zi)支(zhi)付(fu)明(ming)細(xi)通過其設立的農(nong)(nong)民(min)工(gong)(gong)(gong)工(gong)(gong)(gong)資(zi)(zi)專(zhuan)用(yong)賬戶直接(jie)將工(gong)(gong)(gong)資(zi)(zi)劃入農(nong)(nong)民(min)工(gong)(gong)(gong)個人賬戶。

六、推行分包單位農民工(gong)工(gong)資代付制度的(de)風險及應(ying)對措施(shi)

《支付條例》第三十一(yi)條規定：“工程建設領域推行分包單位農民工工資委托施工總承包單位代付制度。”

工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)代付(fu)制度是《支(zhi)(zhi)付(fu)條(tiao)例》提倡的(de)方(fang)(fang)式(shi)，但基(ji)于(yu)(yu)《支(zhi)(zhi)付(fu)條(tiao)例》第(di)二十八條(tiao)關于(yu)(yu)施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)總(zong)承(cheng)包(bao)(bao)(bao)(bao)單(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)設(she)置勞務專(zhuan)(zhuan)(zhuan)員對(dui)分(fen)(fen)包(bao)(bao)(bao)(bao)單(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)用(yong)工(gong)(gong)(gong)(gong)(gong)的(de)監督和第(di)三十條(tiao)有(you)關施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)總(zong)承(cheng)包(bao)(bao)(bao)(bao)單(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)先行(xing)(xing)墊(dian)付(fu)分(fen)(fen)包(bao)(bao)(bao)(bao)單(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)拖欠(qian)農(nong)民(min)工(gong)(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)的(de)制度安排，對(dui)施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)總(zong)承(cheng)包(bao)(bao)(bao)(bao)單(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)而言，代分(fen)(fen)包(bao)(bao)(bao)(bao)單(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)發放農(nong)民(min)工(gong)(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)的(de)制度無疑(yi)是降低風(feng)險非常好(hao)的(de)選擇。當然，代付(fu)制度的(de)實(shi)行(xing)(xing)，將使得部(bu)分(fen)(fen)進度款(kuan)被分(fen)(fen)離用(yong)來先行(xing)(xing)支(zhi)(zhi)付(fu)農(nong)民(min)工(gong)(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)，對(dui)分(fen)(fen)包(bao)(bao)(bao)(bao)單(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)資(zi)(zi)金周轉形(xing)成新的(de)壓力。建議施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)總(zong)承(cheng)包(bao)(bao)(bao)(bao)單(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)在(zai)條(tiao)件允許的(de)情況下，實(shi)行(xing)(xing)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)代付(fu)制度。在(zai)施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)總(zong)承(cheng)包(bao)(bao)(bao)(bao)單(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)不實(shi)行(xing)(xing)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)代付(fu)制度的(de)情況下，可參(can)考如下方(fang)(fang)式(shi)盡量規避風(feng)險：施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)總(zong)承(cheng)包(bao)(bao)(bao)(bao)單(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)可在(zai)與分(fen)(fen)包(bao)(bao)(bao)(bao)單(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)簽署(shu)分(fen)(fen)包(bao)(bao)(bao)(bao)合(he)同(tong)時(shi)，參(can)照(zhao)(zhao)《支(zhi)(zhi)付(fu)條(tiao)例》規定(ding)的(de)農(nong)民(min)工(gong)(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)專(zhuan)(zhuan)(zhuan)用(yong)賬(zhang)戶(hu)制度，要求分(fen)(fen)包(bao)(bao)(bao)(bao)單(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)同(tong)樣在(zai)施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)總(zong)承(cheng)包(bao)(bao)(bao)(bao)單(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)開(kai)設(she)專(zhuan)(zhuan)(zhuan)戶(hu)的(de)銀(yin)行(xing)(xing)開(kai)設(she)農(nong)民(min)工(gong)(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)專(zhuan)(zhuan)(zhuan)戶(hu)，接(jie)受施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)總(zong)承(cheng)包(bao)(bao)(bao)(bao)單(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)的(de)監督。施(shi)(shi)工(gong)(gong)(gong)(gong)(gong)總(zong)承(cheng)包(bao)(bao)(bao)(bao)單(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)每月先將人工(gong)(gong)(gong)(gong)(gong)費按照(zhao)(zhao)分(fen)(fen)包(bao)(bao)(bao)(bao)合(he)同(tong)或分(fen)(fen)賬(zhang)協議的(de)約定(ding)通過專(zhuan)(zhuan)(zhuan)戶(hu)直接(jie)劃至分(fen)(fen)包(bao)(bao)(bao)(bao)單(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)農(nong)民(min)工(gong)(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)專(zhuan)(zhuan)(zhuan)戶(hu)，剩余工(gong)(gong)(gong)(gong)(gong)程款(kuan)再付(fu)到分(fen)(fen)包(bao)(bao)(bao)(bao)單(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)基(ji)本(ben)賬(zhang)戶(hu)。同(tong)時(shi)，要求分(fen)(fen)包(bao)(bao)(bao)(bao)單(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)提供農(nong)民(min)工(gong)(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)擔保(bao)。

此外，按照《支付條例》第二(er)十八條規定，在(zai)項目部配備勞資專管(guan)員(yuan)（或稱(cheng)“勞資專員”），對分包單位用工實行監督管理。同時，督促分包單位配備勞資專員，規范用工制度，施工總承包勞資專員與分包單位勞資專員進行對接，建立定期對賬制度，按月對分包單位用工進行對賬確認。

七、先行(xing)清償義務的風險及(ji)應(ying)對措施

（一(yi)）分包單位拖(tuo)欠農民工工資，施工總承包單位的(de)先行清償義(yi)務

《支(zhi)付條例》第三十(shi)條第二、三款規(gui)定：“施工總承包單位對分包單位勞動用工和工資發放等情況進行監督。分包單位拖欠農民工工資的，由施工總承包單位先行清償，再依法進行追償。”該條并未對施工總承包單位的先行清償設置任何其他前置條件，只要出現分包單位拖欠農民工資的行為，不管分包行為是否合法，施工總承包單位均應當先行清償。因此，建議施工總承包單位實行分包單位農民工工資代付制度；或者參照施工總承包單位專戶制度要求分包單位開設專戶，同時要求分包單位向施工總承包單位提供農民工工資擔保，否則一旦出現分包單位拖欠農民工工資情況，即可觸發施工總承包單位的代為清償，若分包單位逃避債務或無相應的清償能力，會加大施工總承包單位的追償成本和難度，并可能造成相應的損失。

（二）違(wei)法(fa)分包或(huo)掛靠情況下的施工總承包單位的先(xian)行(xing)清償義務

《支付條(tiao)(tiao)例》第三十條(tiao)(tiao)第四(si)款(kuan)規定：“工程建設項目轉包，拖欠農民工工資的，由施工總承包單位先行清償，再依法進行追償。”三十六條規定：“建設單位或者施工總承包單位將建設工程發包或者分包給個人或者不具備合法經營資格的單位，導致拖欠農民工工資的，由建設單位或者施工總承包單位清償。施工單位允許其他單位和個人以施工單位的名義對外承攬建設工程，導致拖欠農民工工資的，由施工單位清償。”工程建設項目違法分包給個人或不具備合法經營資格的單位、出借資質（掛靠）、非法轉包，導致拖欠農民工工資的，由施工總承包單位承擔清償責任。

根據《支付(fu)條(tiao)例》，在施工(gong)(gong)總(zong)承(cheng)(cheng)包(bao)(bao)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)出(chu)(chu)現違法分(fen)(fen)包(bao)(bao)、掛(gua)靠的(de)情況下，無論施工(gong)(gong)總(zong)承(cheng)(cheng)包(bao)(bao)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)是否(fou)(fou)足額(e)向分(fen)(fen)包(bao)(bao)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)支付(fu)了工(gong)(gong)程款或(huo)者掛(gua)靠單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)是否(fou)(fou)從建設單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)處收到工(gong)(gong)程款，只(zhi)要(yao)(yao)出(chu)(chu)現拖欠(qian)(qian)農民(min)工(gong)(gong)工(gong)(gong)資(zi)(zi)(zi)的(de)情形，施工(gong)(gong)總(zong)承(cheng)(cheng)包(bao)(bao)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)都要(yao)(yao)清償拖欠(qian)(qian)的(de)農民(min)工(gong)(gong)工(gong)(gong)資(zi)(zi)(zi)。建議(yi)施工(gong)(gong)總(zong)承(cheng)(cheng)包(bao)(bao)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)一(yi)方(fang)面強化用工(gong)(gong)管理，實行分(fen)(fen)包(bao)(bao)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)農民(min)工(gong)(gong)工(gong)(gong)資(zi)(zi)(zi)代付(fu)制(zhi)度，或(huo)參照施工(gong)(gong)總(zong)承(cheng)(cheng)包(bao)(bao)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)專戶制(zhi)度要(yao)(yao)求(qiu)分(fen)(fen)包(bao)(bao)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)開設專戶，同時(shi)(shi)要(yao)(yao)求(qiu)分(fen)(fen)包(bao)(bao)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)提供(gong)擔(dan)保，降低拖欠(qian)(qian)農民(min)工(gong)(gong)工(gong)(gong)資(zi)(zi)(zi)的(de)風險(xian)；另一(yi)方(fang)面，選擇(ze)(ze)資(zi)(zi)(zi)信良(liang)好、資(zi)(zi)(zi)質(zhi)可靠的(de)分(fen)(fen)包(bao)(bao)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)，在選擇(ze)(ze)分(fen)(fen)包(bao)(bao)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)時(shi)(shi)，應(ying)嚴格審查分(fen)(fen)包(bao)(bao)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)注冊資(zi)(zi)(zi)本、資(zi)(zi)(zi)質(zhi)、過往業(ye)績(ji)、履約情況、涉訴情況，建立常用分(fen)(fen)包(bao)(bao)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)名錄，并根據履約情況定期淘汰或(huo)增(zeng)加。同時(shi)(shi)，杜絕非法轉包(bao)(bao)、違法分(fen)(fen)包(bao)(bao)和掛(gua)靠的(de)情況出(chu)(chu)現。

八(ba)、現場維(wei)權公示制度

《支付條例》第三十四條規定(ding)，施工(gong)總承包(bao)(bao)單位(wei)應(ying)當在施工(gong)現場醒目(mu)位(wei)置設立維(wei)權信(xin)息(xi)(xi)告示牌，明示發包(bao)(bao)方、施工(gong)總承包(bao)(bao)單位(wei)及所在項目(mu)部(bu)(bu)、分包(bao)(bao)單位(wei)、行(xing)業監管(guan)部(bu)(bu)門(men)、勞資(zi)專(zhuan)管(guan)員(yuan)等基本信(xin)息(xi)(xi)；勞動用工(gong)相關法(fa)律法(fa)規、當地最(zui)低工(gong)資(zi)標準、工(gong)資(zi)支付日期等基本信(xin)息(xi)(xi)；屬地行(xing)業監管(guan)部(bu)(bu)門(men)和勞動保(bao)障監察投(tou)訴舉報電(dian)話、勞動爭議調解仲(zhong)裁申請渠道等信(xin)息(xi)(xi)。

此制度的建立，有(you)利于(yu)提(ti)高農民工(gong)的維權(quan)意識，便于(yu)政(zheng)府進行(xing)監管(guan)，但也(ye)對施(shi)工(gong)總承(cheng)包(bao)單(dan)(dan)位的管(guan)理和工(gong)資(zi)(zi)支(zhi)付提(ti)出了更高的要求，需要施(shi)工(gong)總承(cheng)包(bao)單(dan)(dan)位加強管(guan)理、嚴(yan)格履約，確保工(gong)資(zi)(zi)支(zhi)付責任的履行(xing)，一(yi)旦不能夠支(zhi)付，可以避免自(zi)身的責任和風險(xian)。

 結語：

施工總承(cheng)包單(dan)位處在保障農民工工資按(an)時足額支(zhi)(zhi)付(fu)(fu)的(de)核心位置，《支(zhi)(zhi)付(fu)(fu)條(tiao)例》賦予其嚴格的(de)責任。《支(zhi)(zhi)付(fu)(fu)條(tiao)例》實(shi)施后，如施工總承(cheng)包單(dan)位不按(an)照《支(zhi)(zhi)付(fu)(fu)條(tiao)例》執行(xing)，將面臨嚴重(zhong)的(de)民事、行(xing)政(zheng)，乃至刑(xing)事責任風險。《支(zhi)(zhi)付(fu)(fu)條(tiao)例》即(ji)將于2020年5月1日生效，施工總承包單位需盡早做好防范，規避相關用工風險。但由于《支付條例》的具體落實尚需要政府各部門相關配套實施細則才能具體落實，我們將繼續關注研究相關配套政策。