Legal analysis: According to the recent statement, personal account balance can be inherited. You can also receive funeral expenses and pensions when you die. Not anymore. Employees who died after paying 15 years (including those who died after not paying 15 years): if the unit pays social security, the personal account and funeral expenses will be refunded, and the overall part cannot be refunded; If an individual is insured, family members can receive all the contributions, including the balance of individual account and overall account, and calculate the interest. When the employee has received the old-age insurance, the balance of individual contributions in the personal account of the old-age insurance shall be paid to the beneficiary or legal heir designated by the employee before his death. When the insured dies, the part of individual contributions (including principal and interest) that has not been received or fully received in the individual account fund shall be inherited by the legal designated beneficiary or legal heir, and the part of unit contributions shall be incorporated into the social pooling fund.

Legal basis: Article 34 of the Social Insurance Law of People's Republic of China (PRC), the state determines the differential rates of different industries according to the degree of industrial injury risks, and determines the rate grades of different industries according to the use of industrial injury insurance funds and the incidence of industrial injuries. Industry differential rates and intra-industry rates shall be formulated by the administrative department of social insurance of the State Council, and promulgated and implemented after being approved by the State Council. Social insurance agencies shall determine the employer's payment rate according to the employer's use of work-related injury insurance funds, the incidence of work-related injuries and the level of industry rates.