Subjectivity of law:

Measures for the payment of one-time pension for the death of staff and retirees in public institutions Notice of Ministry of Human Resources and Social Security, Ministry of Civil Affairs and Ministry of Finance on the payment of one-time pension for the death of staff and retirees in public institutions No.42 issued by Ministry of Human Resources and Social Security [28] of all provinces, autonomous regions and municipalities directly under the Central Government, Department of Personnel (bureau), Department of Labor and Social Security (bureau), Department of Civil Affairs (bureau) and Department of Finance (bureau). Personnel Bureau, Labor and Social Security Bureau, Civil Affairs Bureau, Finance Bureau of Xinjiang Production and Construction Corps, departments of central and state organs, and personnel (cadre) departments of directly affiliated institutions: After research, the relevant issues concerning the payment of one-time pension for the death of staff and retirees of public institutions are hereby notified as follows. I. Standards for One-time Pensions (Compensation for Work-related Death) (1) Refer to the standards and calculation methods of one-time pensions for the deaths of staff and retirees in institutions managed by the Civil Service Law, and implement them in accordance with the Notice of the Ministry of Civil Affairs, the Ministry of Personnel and the Ministry of Finance on the Measures for the Payment of One-time Pensions for the Death of Staff and Retirees of State Organs (Minfa [27] No.64). (II) According to the Notice of the Ministry of Labor and Social Security, the Ministry of Personnel, the Ministry of Civil Affairs and the Ministry of Finance on Issues Related to Work-related Injuries of Staff of Non-profit Organizations in Institutions (No.36 [25] of the Ministry of Labor and Social Security), if the staff of institutions participating in industrial injury insurance in the overall planning area are work-related, the standard of one-time work-related death subsidy shall be implemented according to the provisions of local industrial injury insurance. (III) The staff and retirees who have participated in the basic old-age insurance for enterprise employees and institutions have died of illness, and the one-time pension treatment is still implemented according to local regulations. (4) In addition to the above-mentioned circumstances, the standard of one-time pension for the death of staff and retirees in public institutions has been adjusted from October 1, 24 to: the basic salary or basic retirement fee for 4 months before my death in the line of duty, and the basic salary or basic retirement fee for 2 months before my death. The pension benefits of martyrs shall be implemented in accordance with the relevant provisions of the state. The funds needed to pay the one-time pension for the death of staff and retirees in public institutions shall be solved according to the original channels. II. Measures for Calculating and Distributing One-time Pensions Since July 1, 26, if a one-time pension for the death of staff and retirees in public institutions is implemented, the calculation base of one-time pension will be adjusted as follows: (1) Staff. The calculation base is the basic salary of the last month before my death, that is, the sum of post salary and salary scale salary. (2) retirees. The calculation base is the basic retirement fee I enjoyed in the last month before my death, that is, the sum of the basic retirement fee calculated at the time of retirement and the basic retirement fee increased according to the state regulations after retirement. (3) Retired personnel. In accordance with the "Notice of the State Council on Issuing and Resignation" (Guo Fa [1978] No.14), the basic retirement living expenses are calculated and paid, that is, the sum of the basic retirement living expenses calculated and paid at the time of retirement and the basic retirement living expenses increased according to national regulations after retirement. (four) the staff of embassies and consulates abroad, non-diplomatic personnel abroad and personnel sent from Hong Kong and Macao originally belong to the staff of public institutions, and the base of payment is my domestic (mainland) basic salary. After the issuance of this Notice, the Notice of the Ministry of Personnel and the Ministry of Finance on the Calculation of One-time Pension for the Death of Staff in Institutions after the Reform of Wage System (No.48 [1994] of People's Salary) shall be invalidated. Ministry of Human Resources and Social Security is responsible for interpreting the legal objectivity of this Notice:

Article 39 of the Regulations on Work-related Injury Insurance, if an employee dies at work, his close relatives will receive funeral subsidies, dependent relatives' pensions and one-time work-related death subsidies from the work-related injury insurance fund in accordance with the following provisions: (1) The funeral subsidies shall be the average monthly salary of employees in the overall planning area for six months; (2) The pension for dependent relatives shall be paid to the relatives who provided the main source of livelihood and were unable to work before the death of the employee due to work according to a certain proportion of the employee's salary. The standard is: 4% for spouse, 3% for other relatives, and 1% for the elderly or orphans. The sum of the approved pensions for dependent relatives should not be higher than the wages of employees who died at work. The specific scope of supporting relatives shall be stipulated by the administrative department of social insurance of the State Council; (three) the standard of one-time work death allowance is 2 times the per capita disposable income of urban residents in the previous year. If a disabled employee dies due to a work-related injury during the period of suspension with pay, his close relatives shall enjoy the treatment stipulated in the first paragraph of this article. If a disabled worker of Grade 1 to Grade 4 dies after the expiration of the suspension period, his close relatives may enjoy the treatment as stipulated in Items (1) and (2) of the first paragraph of this article.