Where the employing unit is divided, merged or transferred, the successor unit shall bear the industrial injury insurance liability of the original employing unit; If the employer has participated in work-related injury insurance, the successor unit shall go to the local agency to register the change of work-related injury insurance; Where the employing unit conducts contracted operation, the responsibility for work-related injury insurance shall be borne by the unit where the employee's labor relations are located.
The scope of industrial injury insurance is as follows:
1. Enterprises, including corporate enterprises and unincorporated enterprises, are the main adjustment targets of this Law.
2. Individual industrial and commercial households with employees, that is, natural persons who employ two to seven apprentices or helpers and register with the administrative department for industry and commerce.
3 institutions, social organizations, foundations and private non-enterprise units.
4. Flexible employees. Because the work-related injury insurance is under the responsibility system of the employer, the employer pays unilaterally and the individual does not pay, so the flexible employees are not included in the coverage of the work-related injury insurance.
Legal basis:
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.