Industrial injury insurance fund refers to the special fund for industrial injury insurance expenses raised by social insurance institutions or tax agencies in various ways. Industrial injury insurance is an integral part of social insurance, and the establishment of industrial injury insurance fund is based on the principle of "law of large numbers" of social insurance, that is, individuals, units and regions can adjust their use by raising funds extensively. In this way, once an industrial accident occurs, social insurance agencies can pay all kinds of benefits in full and on time.

As a whole social insurance fund, all kinds of insurance premiums come from society. The fund is shared by individual employees, employers and the national government, which is determined by the nature and characteristics of social insurance. However, there are exceptions to the burden of industrial injury insurance funds. Generally speaking, the government and enterprises and institutions share the burden or all of them are borne by enterprises and institutions, and the insured does not bear the obligation to pay insurance premiums. It is a way adopted by the government, enterprises and institutions to reduce the economic burden of the insured and expand the scope of social insurance. Therefore, at present, most countries in the world have established industrial injury insurance system, which is shared by the government, enterprises and institutions or all enterprises and institutions. The employer must pay certain work-related injury insurance premiums to the social insurance agency. However, individual employees do not pay work-related injury insurance premiums.

According to the Regulations on Industrial Injury Insurance, the industrial injury insurance fund consists of the following items:

(a) the work-related injury insurance premium paid by the employer;

(two) the interest of the industrial injury insurance fund;

(three) other funds incorporated into the industrial injury insurance fund according to law.