Work-related injury insurance fund is a social insurance fund, which consists of work-related injury insurance premiums paid by employers who should participate in work-related injury insurance according to law, interest of work-related injury insurance fund and other funds that should be included in work-related injury insurance fund according to law. Work-related injury insurance fund is a special fund among social insurance funds. It is a fund for specific purposes established by the state to implement the work-related injury insurance system through legal procedures, and it is the basis for implementing work-related injury insurance.

Expenditure of industrial injury insurance fund includes the following contents:

Insurance treatment expenditure refers to the personal treatment expenditure of injured workers who participate in work-related injury insurance. Expenditure items include: work-related injury medical expenses, living care expenses, disability subsidies, disability allowances, assistive devices allocation expenses, rehabilitation treatment expenses, survivors' pensions, funeral subsidies, one-time work-related death subsidies and other expenses.

Payment method of industrial injury insurance fund:

First, disability allowance, disability allowance, survivor's pension, funeral allowance and one-time work-related death allowance are paid directly by social insurance agencies to employees with work-related injuries or their immediate family members or entrusted to banks, post offices and communities for socialized management.

The second is: the payment of medical expenses for work-related injuries, rehabilitation treatment fees and auxiliary equipment configuration fees. The social insurance agency shall standardize the settlement procedures, define the settlement period, simplify the settlement procedures and improve the service level.

Principles for raising industrial injury insurance funds

First, the income is fixed by expenditure, and the income and expenditure are balanced. According to the current treatment projects and development trends in China, the purposes of the fund should include: work-related injury medical expenses, long-term disability compensation, one-time disability compensation, nursing expenses, disability AIDS, funeral expenses, survivors' pensions, accident prevention and supervision fees, management fees and reserves. Therefore, the fund must maintain a balance of payments.

Second, prevention should be combined with compensation, and differential and floating rates should be implemented. That is, according to the risk categories and frequency of accidents and occupational diseases in various industries, the employer sets the rate and pays the fee, and the individual employees do not pay the fee.

Third, take the total wages of enterprises as the collection base of work-related injury insurance funds. The fund is withdrawn before tax.