At present, the COVID-19 epidemic prevention and control work has entered a new critical stage. In order to speed up the fight against epidemic prevention and control and smoothly promote the resumption of work and production of small and medium-sized enterprises, the construction of harmonious labor relations in SMEs is the key. Based on the performance of labor relations under the prevention and control of the pneumonia epidemic, this article proposes specific countermeasures from the perspectives of enterprises, governments, and trade unions, thereby helping SMEs to build harmonious labor relations, supporting the orderly resumption of production and maintaining SMEs normal production and operation order.