Industrial injury insurance fund is the material basis of industrial injury insurance system. In order to provide basic living security for disabled workers who have lost their ability to work and their dependent relatives, it is necessary to meet the actual expenditure demand in this regard. Therefore, the general principle of industrial injury insurance fund raising is "balance of payments", that is, based on the total amount of industrial injury insurance expenses actually paid in the final accounts of the current year, the total amount of industrial injury insurance fund for the next year is determined. And always maintain a general balance between the two.
It is also the basic principle that other social insurance funds must follow to "set income by expenditure and balance income and expenditure". However, a certain proportion of risk reserve should be drawn from the industrial injury insurance fund as a whole. Establish a risk reserve for coordinating the payment of work-related injury benefits for major accidents in the region. If the payment is insufficient, it shall be paid in advance by the people's government of the overall planning area.
(2) The principle of giving consideration to fairness and efficiency.
Work-related injury insurance, like other social insurance fund raising, should ensure the efficiency of social and economic operation and not cause obstacles to social and economic development. We should consider promoting social equity and production efficiency and achieving more equal distribution of income and wealth. The level of financing should be reasonable, taking into account the interests of the state, employers and individuals. The work-related injury insurance fund is paid by the employer, and individual employees do not pay.
According to the principle of insurance, on the one hand, people at the same level pay insurance premiums to social insurance institutions or pay taxes to the government, on the other hand, they transfer cash to those who are in trouble because of social risks. Although the injured workers do not pay their own fees, they reflect the mutual assistance between different industries, occupations and different economic forms in the overall planning area. This is the basic functional requirement of social insurance, and it also reflects the fairness of distribution.
However, if the same insurance rate is implemented, it is unfair to enterprises with different risks. Therefore, industrial injury insurance adopts the differential rate method. That is, according to the degree of industrial injury risk in different industries, the industry differential rates are determined to form an incentive mechanism for industrial injury insurance to prevent industrial accidents and promote safe production.