This fee has been stipulated in the labor insurance regulations of 195 1. The original regulation was the average salary of the enterprise for two months. 1957 "interim provisions on retirement benefits of workers and staff" only sets the standard of 50~ 100 yuan. Later, after the economic and social development, different standards were formulated in various places, mainly for employees of state-owned enterprises and institutions.
After the implementation of the old-age insurance system in China in the 1990s, funeral subsidies were gradually incorporated into the old-age insurance fund. Standards vary greatly from place to place. For example, Shandong Province has only 1000 yuan, Beijing has 5,000 yuan, Tianjin and Shanghai have two months' average social wage, and Sichuan even has four months' average social wage.
In order to unify the standards, in 20021year, Ministry of Human Resources and Social Security and the Ministry of Finance formulated the Interim Measures for the Treatment of Survivors of Basic Old-age Insurance for Enterprise Employees. The standard of funeral subsidy is the per capita disposable income of urban residents in this province and city for two months. Although there is still a certain gap between different places, the basic rules have been unified, which has also laid the foundation for the national overall planning of endowment insurance.