1. The industrial injury insurance fund consists of the industrial injury insurance premium paid by the employer, the interest of the industrial injury insurance fund and other funds incorporated into the industrial injury insurance fund according to law.

2. Legal basis: Article 7 of the Regulations on Work-related Injury Insurance Fund consists of the work-related injury insurance premium paid by the employer, the interest of the work-related injury insurance fund and other funds incorporated into the work-related injury insurance fund according to law.

1) Work-related injury insurance fund follows the principle of "coordinating the economy as a whole" and "the law of large numbers", and extensively raises funds from employers through social insurance agencies to solve the problem of economic compensation for employees disabled by work-related injuries. Or death. The establishment of industrial injury insurance fund must consider two factors. Work-related injury insurance fund refers to the funds raised for the establishment of work-related injury insurance system, so that workers with work-related injuries can get timely assistance and enjoy work-related injury insurance benefits. It is a special fund established by the state to implement the industrial injury insurance system according to law. It is mainly composed of work-related injury insurance premiums paid by the insured units, interest from the work-related injury insurance fund and other funds incorporated into the work-related injury insurance fund according to law.

2) The industrial injury insurance fund mainly has the following characteristics: First, it is mandatory. That is, work-related injury insurance premium is a kind of social insurance premium collected by the state from the employer in the form of law within the prescribed scope. Units with payment obligations must fulfill their payment obligations according to law, otherwise it is illegal, and the employer shall bear corresponding legal responsibilities according to law. The second is * * * ataxia. That is, after the employer pays the work-related injury insurance premium according to the regulations, regardless of whether the unit has a work-related injury and to what extent and scope, the fund will pay the corresponding work-related injury insurance benefits according to the regulations. Law. Because there is no work-related injury and the work-related injury insurance fund has not been used, the payer may not ask for the return of the paid work-related injury insurance premium. The social insurance agency shall not require the unit to pay extra work-related injury insurance premiums because of the large number of work-related injuries and the large amount of funds paid by the unit, and only properly consider the remuneration for work. When the relevant industrial injury insurance fund determines the employer's next round rate. Third, fixed. That is, according to the needs of social insurance, the state stipulates the basic principles of the payment object, payment base and rate of work-related injury insurance premium in advance. During the collection period, it shall not be adjusted at will due to the specific circumstances of the payer. The fixity is also reflected in the use of the industrial injury insurance fund, which is earmarked for special purposes and may not be misappropriated.