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Inland Revenue Department Retirement Death Benefit

According to Article 39 of the "Regulations on Work-related Injury Insurance", if an employee dies on the job, his close relatives shall receive funeral subsidies, dependent relatives' pensions and one-time work-related death benefits from the work-related injury insurance fund in accordance with the following provisions: Fund: (1) The funeral subsidy is the average monthly salary of employees in the coordinating area in the previous year for 6 months. (2) Dependent relatives pension shall be paid based on a certain proportion of the employee's salary to relatives who provided the main source of livelihood and were incapable of working for the employee who died on the job. The standards are: 40% per month for spouses, 30% per month for each other relative, and an additional 10% per month for the elderly or orphans on the basis of the above standards. The total approved pension for each dependent relative shall not be higher than the salary of the employee who died on the job during his lifetime. The specific scope of supporting relatives shall be stipulated by the social insurance administrative department of the State Council. (3) The one-time work-related death benefit standard shall be 20 times the national per capita disposable income of urban residents in the previous year.