Legal analysis: labor insurance fund refers to the fund paid by the employer to pay the relevant labor insurance expenses. The labor insurance fund is raised by the state for holding social insurance undertakings. In most cases, it is used by grass-roots trade unions to pay various pensions, subsidies, relief funds and collective labor insurance subsidies. It shall not be used for other purposes except for labor protection.

Legal basis: Article 58 of People's Republic of China (PRC) Social Insurance Law. The employing unit shall handle social insurance registration for employees within 30 days from the date of employment. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay. Employees-free individual industrial and commercial households who voluntarily participate in social insurance, part-time employees who do not participate in social insurance in the employing unit and other flexible employees shall apply to the social insurance agency for social insurance registration.