Legal basis:
Regulations on Work-related Injury Insurance Article 2 Enterprises, institutions, social organizations, private non-enterprise units, foundations, law firms, accounting firms and other organizations in People's Republic of China (PRC) 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 and employees of individual industrial and commercial households in People's Republic of China (PRC) have the right to enjoy treatment of industrial injury insurance in accordance with the provisions of these regulations.
Article 7 The 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.