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问题	农民工专用账户由谁开
释义	法律分析：施工单位拿着建设单位给予的项目编码、劳务合同、三方协议去银行办理农民工专用账户。农民工工资专用账户是指农民工工资与工程款实行分账管理。法律依据：《中华人民共和国劳动法》第四十八条国家实行最低工资保障制度。最低工资的具体标准由省、自治区、直辖市人民政府规定，报国务院备案。用人单位支付劳动者的工资不得低于当地最低工资标准。
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