legal ground
Article 33 of People's Republic of China (PRC) Social Insurance Law
Employees shall participate in work-related injury insurance, and the employer shall pay the work-related injury insurance premium, and the employees shall not pay the work-related injury insurance premium.
Article 34
The state determines the different rates of different industries according to the degree of industrial injury risk, 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.
Article 35
The employer shall pay the work-related injury insurance premium according to the total wages of its employees and the rate determined by the social insurance agency.