Explanation:

According to the provisions of the second paragraph of Article 62 of the Regulations on Work Injury Insurance, if an employee of an employer who should participate in work injury insurance but has not participated in work injury insurance suffers a work injury, the employer shall pay the expenses in accordance with the work injury insurance treatment items and standards stipulated in the Regulations on Work Injury Insurance.

Formula: Per capita disposable income of urban residents nationwide × 20

According to the latest data released by the National Bureau of Statistics, the per capita disposable income of urban residents nationwide in 2020 is 43,834 yuan.

Therefore, the standard for the one-time death grant in 2021 is 43,834 yuan × 20 = 876,680 yuan.

Since the Regulations on Work Injury Insurance are uniformly implemented nationwide, the unified national standard for the one-time death grant in 2021 is 876,680 yuan, an increase of 29,500 yuan compared to the previous year's 847,180 yuan. This standard does not vary by region and is unified nationwide.

Formula: Local average social salary × 6;

Formula: Spouse: 40% of the deceased's original salary (paid monthly);
 

Other relatives: 30% of the deceased's original salary (per person per month);
 

Widowed elderly or orphans: an increase of 10% on the basis of the above standards;
 

The sum of the above-mentioned pensions at the time of initial assessment should be ≤ the employee's monthly salary (calculated on a monthly basis).

Article 39 If an employee dies as a result of a work-related injury, his or her close relatives shall receive a funeral allowance, a pension for dependent family members, and a lump-sum death benefit from the work-related injury insurance fund in accordance with the following provisions:

(1) The funeral allowance shall be 6 months of the average monthly salary of employees in the overall planning area for the previous year;

(2) Pensions for dependent family members shall be paid at a certain percentage of the employee's salary to relatives who were mainly supported by the employee before his or her death due to a work-related injury and who have no ability to work. The standards shall be: 40% per month for spouses, 30% per month for other relatives, and an increase of 10% per month for elderly orphans or orphans on the basis of the above standards. The total amount of pensions verified for each dependent family member shall not be higher than the employee's salary before his or her death due to a work-related injury. The specific scope of dependent family members shall be stipulated by the social insurance administrative department of the State Council; 

(3) The standard for the one-time death grant shall be 20 times the per capita disposable income of urban residents nationwide in the previous year. 

If a disabled employee dies as a result of a work-related injury during the period of suspension of work for medical treatment, his or her close relatives shall be entitled to the benefits stipulated in paragraph 1 of this Article. 

If a disabled employee of Grade 1 to Grade 4 dies after the expiration of the period of suspension of work for medical treatment, his or her close relatives may be entitled to the benefits stipulated in items (1) and (2) of paragraph 1 of this Article.

9. The growth of residents' income is basically synchronized with economic growth, and the ratio of per capita income between urban and rural residents continues to narrow.
 

The national per capita disposable income of residents in the whole year was 32,189 yuan, a nominal increase of 4.7% over the previous year, and an actual increase of 2.1% after deducting price factors, which was basically synchronized with economic growth. By permanent residence, the per capita disposable income of urban residents was 43,834 yuan, a nominal increase of 3.5% over the previous year, and an actual increase of 1.2% after deducting price factors; the per capita disposable income of rural residents was 17,131 yuan, a nominal increase of 6.9% over the previous year, and an actual increase of 3.8% after deducting price factors. The ratio of per capita income between urban and rural residents was 2.56, a decrease of 0.08 compared with the previous year. The median per capita disposable income of national residents was 27,540 yuan, a nominal increase of 3.8% over the previous year. According to the national residents' income quintiles, the per capita disposable income of the low-income group was 7,869 yuan, the per capita disposable income of the lower-middle-income group was 16,443 yuan, the per capita disposable income of the middle-income group was 26,249 yuan, the per capita disposable income of the upper-middle-income group was 41,172 yuan, and the per capita disposable income of the high-income group was 80,294 yuan.
 

The national per capita consumption expenditure of residents in the whole year was 21,210 yuan, a nominal decrease of 1.6% over the previous year, and an actual decrease of 4.0% after deducting price factors. By permanent residence, the per capita consumption expenditure of urban residents was 27,007 yuan, a nominal decrease of 3.8%; the per capita consumption expenditure of rural residents was 13,713 yuan, a nominal increase of 2.9%.