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.
Article 14 of the Interpretation of the Supreme People's Court on Several Issues Concerning the Application of Laws in the Trial of Personal Injury Compensation Cases.
Funeral expenses are calculated according to the average monthly salary of employees in the last year where the Court of Appeal is located.
Article 15
Death compensation is calculated according to the per capita disposable income of urban residents or the per capita net income of rural residents in the last year where the Court of Appeal is located, and the calculation period is 20 years. However, for those over 60 years of age, the age will be reduced by one year for each additional year; Seventy-five years of age or older, calculated by five years.