Legal analysis: When an employee or retiree dies, the personal contributions in the personal account can be inherited. Social insurance is a social and economic system that provides income or compensation for people who have lost the ability to work, temporarily lost their jobs, or suffered losses due to health reasons. The main items of social insurance include pension insurance, medical insurance, unemployment insurance, work-related injury insurance, and maternity insurance. Social insurance programs are run by the government.

Legal basis: Article 1127 of the "People's Republic of China and Civil Code" The inheritance shall be in the following order: (1) First order: spouse, children, parents; (2) ) Second order: brothers, sisters, grandparents, maternal grandparents. After the inheritance begins, the first-order heir will inherit, and the second-order heir will not inherit; if there is no first-order heir, the second-order heir will inherit. Children referred to in this section include legitimate children, illegitimate children, adopted children and dependent stepchildren. The term “parents” in this article includes biological parents, adoptive parents and step-parents who have a supportive relationship. The term "brothers and sisters" as used in this article includes brothers and sisters of the same parents, half-brothers and half-brothers, adopted brothers and sisters, and step-brothers and sisters with dependent relationships.

Article 17 of the "Social Insurance Law of the People's Republic of China" If an individual participating in the basic pension insurance dies due to illness or non-work-related reasons, his or her surviving family members may receive funeral subsidies and pensions; Those who have completely lost their ability to work due to illness or non-work-related disability before reaching the statutory retirement age may receive sickness allowance. The required funds are paid from the basic pension insurance fund.