1. The standards for funeral expenses in Jiangxi Province are based on the "Notice on Adjusting the Standards for Funeral Expenses for Enterprise Employees Who Die Not Due to Work and Due to Disease". The human resources and social security bureaus, finance bureaus, and finance bureaus of all cities and counties (districts) The Federation of Trade Unions, relevant provincial units, and central enterprises in Jiangxi: With the consent of the Provincial People's Government, it has been decided to adjust the standards for funeral expenses for enterprise employees who die not due to work or due to illness. The relevant matters are hereby notified as follows: After enterprise employees (including retirees and those who have retired in accordance with the provisions of the State Council Guofa [1978] No. 104 document) die due to non-work or illness, their funeral expenses will be adjusted from 3,200 yuan to 5,000 yuan. The funding channels are implemented in accordance with the provisions of the original Provincial Department of Labor and Social Security, Department of Finance, and Provincial Federation of Trade Unions "Notice on Adjusting the Funeral Benefit Standards for Enterprise Employees Who Die Not Due to Work and Due to Disease" (Ganlao Sheyang [2008] No. 15), that is, : Current employees shall be paid by their units according to the original fund channels; retired (including retired) personnel who have participated in the social co-ordination of basic pension insurance shall be paid by the pension insurance co-ordination fund; those who have not participated in the social co-ordination of pension insurance shall be paid by the unit where they worked before retirement. Expenditures will be disbursed according to the original funding channels. This notice shall be effective from January 1, 2012. In the future, after the state promulgates relevant policies on funeral expenses for enterprise employees, they will be implemented in accordance with national regulations.
2. Jiangxi Pension Payment Standards If an insured person who has not gone through the formalities for receiving a basic pension dies due to illness or non-work-related reasons, it will be included in the pension standard paid by the employee basic pension insurance co-ordinating fund, and the death rate will be calculated according to the death rate. It is the monthly per capita basic pension standard for the city, county (district) enterprise unit where the city, county (district) is located in the previous year. The payment period (including the deemed payment period) is 1 month for each full year, and the maximum is not more than 10 months. The basic pension for employees is The insurance payment period is calculated to the month, and if it is less than one year, it is calculated as one year. Among them, if the company's in-service insured persons die due to illness or non-work-related reasons, their pensions will be included in the overall fund payment according to this "Notice" and according to the former Jiangxi Provincial Department of Labor and Social Security, Jiangxi Provincial Department of Finance, Jiangxi Provincial Federation of Trade Unions "About Adjustments" Notice on the Standards of Funeral Benefits for Enterprise Employees Who Die Not Due to Work and Due to Disease (Ganlao Sheyang [2008] No. 15) stipulates that the balance of the pension standards shall be disbursed by the insured unit according to the original fund channel.
3. Do funeral expenses belong to the inheritance? Do the pensions and funeral expenses issued by the unit after the death of an employee belong to the deceased’s estate or to the family’s private property? Inheritance is the legal personal property left by a citizen when he dies. Property, the scope of which includes (1) citizens’ income; (2) citizens’ houses, savings and daily necessities; (3) citizens’ trees, livestock and poultry; (4) citizens’ cultural relics, books and materials; (5) as permitted by law The means of production owned by citizens; (6) Citizens’ property rights in copyrights and patents; (7) Other legal properties of citizens. Funeral expenses are a kind of subsidy given by the deceased's unit to relatives of the deceased to deal with the deceased's funeral. They fall within the scope of "survivors' allowance". Because death benefits and funeral expenses are incurred after the death of the deceased, they are not the legal property left by the citizen when he dies. Death benefits and funeral expenses are not inheritance. So, how should the death benefit and funeral expenses be divided? First, because the death benefit and funeral expenses do not belong to inheritance, they should not be used to pay off the debts of the deceased during his lifetime. Furthermore, according to the nature and intention of issuing death benefits and funeral expenses, death benefits and funeral expenses are a kind of subsidy to the relatives of the deceased, and the people who enjoy the divided pension and funeral expenses should be the close relatives of the deceased, that is, The parents, spouse and children of the deceased, as well as those who depend on the deceased for support. Therefore, the division of pensions and funeral expenses cannot be divided equally like the division of inheritance. Instead, priority should be given to the close relatives of the deceased who had supported him during his lifetime and had lost his source of income. Regarding the standard for payment of funeral expenses after a person dies, the amount of compensation for funeral expenses should be four times the average salary level of the local society. One month after all matters of receiving funeral expenses are completed, the entire funeral expenses will also be paid. in the deceased’s salary card.