First, all insurance premiums are borne by the unit, and employees do not bear any expenses; Second, the insurance premium rate is determined and adjusted according to the frequency of industrial accidents and occupational diseases in different industries;
Second, industrial accidents are "sudden" and difficult to predict. Therefore, the withdrawal of funds has the necessary reserves. Therefore, industrial injury insurance is based on the degree of production danger and the frequency of industrial injury risk of the insured unit, and adopts the combination of differential rate and floating rate to pay compensation.
The so-called differential rate means that the social insurance department and the financial department determine the specific payment ratio according to the risks of accidents and occupational diseases in the working environment faced by different industries or units, and after being approved by the people's government at the same level, the unit will calculate the total average monthly salary of all employees in the previous year by 0. 5%- 1。 Pay 5% every month.
On the other hand, floating exchange rate is based on differential exchange rate. The social insurance department can adjust its rate appropriately according to the evaluation criteria such as the accident rate of work-related injuries and the income and expenditure rate (that is, the ratio of the actual work-related injury insurance premium to the paid work-related injury insurance premium), so as to promote the unit to pay attention to safety production and reduce the occurrence of work-related injuries and occupational diseases.
Extended information Due to different industries, the payment of industrial injury insurance is definitely different. With this question, let's first understand that according to the degree of industrial injury risk, the industries are divided into three categories, and their industrial injury insurance payment rates and category details are as follows:
One is industries with less risk (0.5% of the total wages of employees in the employer), such as securities, banking and insurance.
The second category is medium-risk industries (the total wages of employees in employers are 1.0%), such as real estate, environmental management, entertainment, agricultural and sideline food processing industry, etc.
The third category is high-risk industries (2.0% of the total wages of employees), such as coking and core fuel processing industry, petroleum processing, chemical raw materials and chemical products manufacturing.
References:
Industrial Injury Insurance _ Baidu Encyclopedia