Pensions paid by state organs, enterprises, institutions and collective economic organizations to the families of dead or disabled employees. Pensions include disability pension and death pension. Death pension can only be enjoyed by the immediate family members raised by the deceased before his death, specifically referring to the spouse, children, parents, grandparents, grandparents, grandchildren, brothers and sisters of the employees.
Calculation and processing flow of funeral expenses and pensions;
1. The Retirement Office is responsible for notifying the Personnel Department of the death of a retiree; On-the-job teaching and administrative staff shall be notified by their units to the personnel department;
2. The family members provide the original and photocopy of the death certificate and cremation certificate of the deceased to the personnel department, and the personnel department applies to the Sichuan Provincial Social Security Administration for calculating the funeral expenses and pension base;
3, the personnel department according to the plan base confirmed by the Sichuan Provincial Social Security Administration to develop pension and funeral expenses documents;
4. When family members or agents go to the personnel office to handle funeral expenses and pensions, they must truthfully provide the identity materials of the legal heir of the deceased, explain the situation to their families and make a written commitment;
5. The agent shall provide the power of attorney or notarial certificate signed and sealed by the client, as well as the identification materials, and at the same time provide the identification materials of himself;
6. After the formalities are complete, get the funeral expenses and pension documents, and then go to the planning and finance department to handle the payment procedures.
To sum up, if it is a public institution, the state will issue a one-time pension and funeral expenses after death, and the unit will pay a certain funeral expenses. The special funeral office of the social insurance company can settle the one-time funeral subsidy.
Legal basis:
Article 39 of the Regulations on Industrial Injury Insurance
If an employee dies at work, his close relatives shall receive funeral subsidies, dependent relatives' pensions and one-time work-related death subsidies from the industrial injury insurance fund in accordance with the following provisions.
(a) the funeral subsidy is the average monthly salary of employees in the overall planning area for 6 months.
(2) The pension for supporting relatives shall be paid to the relatives who provided the main source of livelihood before the death of the employee and were unable to work because of work according to a certain proportion of the employee's salary. The standard is spouse 40%, other relatives 30%, old people or orphans 10%. The total approved pension of dependent relatives should not be higher than the salary of employees who died at work. The specific scope of supporting relatives shall be stipulated by the administrative department of social insurance of the State Council.
(three) the standard of one-time work death allowance is 20 times of the per capita disposable income of urban residents in the previous year.
If a disabled employee dies at work during the period of paid suspension, his close relatives shall enjoy the treatment stipulated in the first paragraph of this article.
If a disabled worker of Grade 1 to Grade 4 dies after the expiration of his unpaid leave, his close relatives can enjoy the treatment stipulated in Items 1 and 2 of Paragraph 1 of this article.
Article 40
Disability allowance, pension for dependent relatives, and living nursing expenses shall be adjusted in a timely manner by the social insurance administrative department in the overall planning area according to the changes in the average salary and living expenses of employees. Measures for adjustment shall be formulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
Article 6 of the Provisions on the Scope of Supporting Relatives of Workers who Died at Work
The qualification of supporting relatives of workers who died at work to enjoy pension benefits shall be approved by the social insurance agency in the overall planning area. The appraisal of the labor ability of the dependent relatives of the workers who died because of work shall be the responsibility of the municipal labor ability appraisal committee in the district where the workers who died because of work are located.