the employer takes the total wages of all employees of the unit as the payment base of work-related injury insurance, which is generally .3% to 2,5%. The employing unit shall pay the work-related injury insurance premium according to the total wages of its employees and the rate determined by the social insurance agency. The social insurance agency 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 industry rate level. Regulations on Work-related Injury Insurance Article 2 The people's Republic of China, enterprises, institutions, social organizations, private non-enterprise units, foundations, law firms, accounting firms and other organizations and individual industrial and commercial households with employees (hereinafter referred to as employers) shall participate in work-related injury insurance in accordance with the provisions of these regulations and pay work-related injury insurance premiums for all employees or employees of their own units (hereinafter referred to as employees). Employees of enterprises, institutions, social organizations, private non-enterprise units, foundations, law firms, accounting firms and other organizations within the People's Republic of China and employees of individual industrial and commercial households have the right to enjoy industrial injury insurance benefits in accordance with the provisions of these regulations. "Regulations on Work-related Injury Insurance" Article 8 The rate of work-related injury insurance premium shall be determined according to the principle of fixed income by expenditure and balance of payments. The state determines the differential rates of different industries according to the risk degree of work-related injuries in different industries, and determines a number of rate grades in each industry according to the use of work-related injury insurance premiums and the incidence of work-related injuries. Industry differential rates and intra-industry rates shall be formulated by the administrative department of social insurance of the State Council, and shall be promulgated and implemented after being approved by the State Council. According to the use of work-related injury insurance premiums and the incidence of work-related injuries by employers, the regional agencies shall determine the unit payment rate by applying the corresponding rate grades in their respective industries.