(1) Funeral subsidy standard: the basic pension of 10 month is paid in the month when the retiree dies. Among them, if my basic pension is lower than the average monthly salary of employees in this city last year, it will be calculated and paid according to the average monthly salary of employees in this city last year at the time of death. Retirees and individual insured persons who receive basic pensions are paid according to the average monthly salary of employees in the previous year when they died.

(2) One-time pension standard: the retirees will be paid the basic pension of 10 month in the month of death. Retirees and individuals who are insured to receive the basic pension shall be paid the basic pension for 8 months in the month of death.

(three) the conditions and payment methods of funeral grants and one-time pensions shall be implemented in accordance with the relevant provisions.

(4) After the retiree dies due to illness or non-work-related reasons, the enterprise will no longer bear the funeral subsidy and one-time pension after the funeral subsidy and one-time pension are paid by the basic old-age insurance fund.

Legal basis:

"Social Insurance Law" Article 64 Social insurance funds include basic old-age insurance funds, basic medical insurance funds, industrial injury insurance funds, unemployment insurance funds and maternity insurance funds. In addition to the basic medical insurance fund and maternity insurance fund combined accounting, other social insurance funds are accounted for separately according to social insurance types. Social insurance funds implement a unified accounting system throughout the country. The social insurance fund is earmarked for special purposes, and no organization or individual may occupy or misappropriate it. The basic old-age insurance fund will gradually implement national overall planning, and other social insurance funds will gradually implement provincial overall planning. The specific time and steps shall be stipulated by the State Council.