| Opinions of the Ministry of Human Resources and Social Security on Several Issues concerning the Implementation of the Regulation on Work-Related Injury Insurance(II) | | 人力资源社会保障部关于执行《工伤保险条例》若干问题的意见（二） |
| (No. 29 [2016] of the Ministry of Human Resources and Social Security) | | （人社部发〔2016〕29号） |
| The human resources and social security departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and the Xinjiang Production and Construction Corps: | | 各省、自治区、直辖市及新疆生产建设兵团人力资源社会保障厅（局）： |
| In order to better implement the newly amended Regulation on Work-Related Injury Insurance, improve the capability and level of administration by law, properly solve problems in the practical work, and safeguard the lawful rights and interests of employees and employers, the following opinions are hereby raised: | | 为更好地贯彻执行新修订的《工伤保险条例》，提高依法行政能力和水平，妥善解决实际工作中的问题，保障职工和用人单位合法权益，现提出如下意见： |
| I. Where an employee with grades 1 to 4 work-related injury dies and his close relatives concurrently meet the conditions for receiving the funeral subsidy or the pension for supporting the relatives under the work-related injury insurance and the funeral subsidy or the pension under the basic pension insurance for employees, the close relatives shall choose one type of benefits from the work-related injury insurance or the basic pension insurance for employees. | | 一、一级至四级工伤职工死亡，其近亲属同时符合领取工伤保险丧葬补助金、供养亲属抚恤金待遇和职工基本养老保险丧葬补助金、抚恤金待遇条件的，由其近亲属选择领取工伤保险或职工基本养老保险其中一种。 |
| II. Where an employee who reaches or exceeds the statutory retirement age but does not go through the retirement formalities or does not enjoy the benefits of the basic pension insurance system for urban employees is injured in an accident or suffers from an occupational disease during the period when he or she continues to work for the original employer, the employer shall assume the work-related injury insurance liability according to the law. | | 二、达到或超过法定退休年龄，但未办理退休手续或者未依法享受城镇职工基本养老保险待遇，继续在原用人单位工作期间受到事故伤害或患职业病的，用人单位依法承担工伤保险责任。 |
| Where an employer recruits an employee who has reached or exceeded the statutory retirement age or has received the benefits of the basic pension insurance system for urban employees and the employee is injured in an accident or suffers from an occupational disease during the period of employment, if the employer has paid the work-related injury insurance premiums for the employee on the basis of project, the Regulation on Work-Related Injury Insurance shall apply. | | 用人单位招用已经达到、超过法定退休年龄或已经领取城镇职工基本养老保险待遇的人员，在用工期间因工作原因受到事故伤害或患职业病的，如招用单位已按项目参保等方式为其缴纳工伤保险费的，应适用《工伤保险条例》。 |
III. The term “expenses newly incurred” as prescribed in Article 62 of the Regulation on Work-Related Injury Insurance refers to the expenses incurred by an employee who has a work-related injury before the employer buys the work-related injury insurance after the employer buys the work-related injury insurance. In particular, the expenses paid from the work-related injury insurance fund shall be handled under various circumstances:
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