Notice of the Ministry of Human Resources and Social Security, the Ministry of Civil Affairs, and the Ministry of Finance on the Measures for Paying Lump-Sum Death Benefits for Employees and Retired Personnel of Public Institutions

人力资源和社会保障部、民政部、财政部关于事业单位工作人员和离退休人员死亡一次性抚恤金发放办法的通知

Promulgating Institution: Ministry of Human Resources and Social Security; Ministry of Civil Affairs;Ministry of Finance

Document Number: Ren She Bu Fa [2008] No.42

Promulgating Date: 06/18/2008

Effective Date: 06/18/2008

颁布机关: 人力资源和社会保障部; 民政部; 财政部

文      号: 人社部发[2008]42号

颁布时间: 06/18/2008

实施时间: 06/18/2008

To personnel departments (bureaus), labor security departments (bureaus), civil affairs departments (bureaus), financial departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government, personnel administration, labor security administration, civil affairs administration, financial administration of Xin Jiang Production and Construction Corps, personnel (cadre) offices of all departments and subordinate agencies of the Central Government and State authorities:     

Upon study, this Notice on the payment of one-off death benefits for employees, retired and resigned personnel of institutions is hereby promulgated as follows:

    各省、自治区、直辖市人事厅（局）、劳动保障厅（局）、民政厅（局）、财政厅（局），新疆生产建设兵团人事局、劳动保障局、民政局、财务局，中央和国家机关各部门、各直属机构人事（干部）部门:

   经研究，现就事业单位工作人员和离退休人员死亡一次性抚恤金发放有关问题通知如下。

1. Matters on the standard of one-off death benefits (subsidy for occupational death)     

(1)   The standard and measures of calculating and paying one-off death benefits for employees, retired and resigned personnel of institutions administered by reference to the Civil Servants Law, shall be subject to the provisions of the Notice of the Ministry of Civil Affairs, the Ministry of Personnel and the Ministry of Finance on the Measures of Paying One-off Death Benefits for Employees, Retired and Resigned Personnel of State Authorities (Min Fa [2007] No. 64).     

(2)   In accordance with the provisions of the Notice of the Ministry of Labor and Social Security, the Ministry of Personnel, the Ministry of Civil Affairs and the Ministry of Finance on Relevant Issues of Occupational Injuries of Employees of Institutions and Civil Non-profit Organizations (Lao She Bu Fa [2005] No. 36), where an institution employee participated in regional occupational injury insurance of overall planning dies due to occupational reason, the standard of one-off subsidy for occupational death shall be subject to local regulations on occupational injury insurance.      

(3)   Where any staff member, or retired or resigned person of an institution participated in basic endowment insurance for enterprise employees dies of disease, the one-off benefits shall be subject to local regulations.     

(4)  Except for the above-mentioned circumstances, the standard of one-off death benefits for a staff member, or retired or resigned person of an institution shall be adjusted as follows commencing from October 1, 2004: in the case of death on duty, the subsidy shall be the basic salary or basic pension of the victim in the 40 months before his or her death; in the case of death of disease, the subsidy shall be the basic salary or basic pension of the victim in the 20 months before his or her death. The benefits standard for martyrs shall be subject to relevant State provisions.     

The required fund in making payment of one-off death benefits for the staff members, and retired and resigned persons of an institution shall be sourced from original channels.

       一、关于一次性抚恤金(工亡补助金)标准

    (一)参照公务员法管理事业单位的工作人员和离退休人员死亡一次性抚恤金标准和计发办法,按照民政部、人事部、财政部《关于国家机关工作人员及离退休人员死亡一次性抚恤发放办法的通知》(民发〔2007〕64号)的规定执行。

    (二)按照劳动和社会保障部、人事部、民政部、财政部《关于事业单位民间非营利组织工作人员工伤有关问题的通知》(劳社部发〔2005〕36号)规定,参加统筹地区工伤保险的事业单位工作人员属于因工死亡的,一次性工亡补助金标准按当地工伤保险规定执行。

    (三)已参加企业职工基本养老保险事业单位的工作人员和离退休人员,属于病故的,一次性抚恤待遇仍按当地规定执行。

    (四)除上述情形外,事业单位工作人员和离退休人员死亡一次性抚恤金标准,从2004年10月1日起调整为:因公牺牲为本人生前40个月基本工资或基本离退休费,病故为本人生前20个月基本工资或基本离退休费。烈士的抚恤待遇,按国家有关规定执行。

    发放事业单位工作人员和离退休人员死亡一次性抚恤金所需经费,按原渠道解决。

2. Matters on calculation and payment measures for one-off benefits   

Commencing from July 1, 2006, when one-off death benefits for staff members, and retired and resigned persons of institutions is paid, adjustment shall be made to its calculation and payment benchmark as follows:      

(1)   In the case of an employee, the benchmark shall be the basic salary of the last month before his/her death, i.e., the sum of his or her post salary and grade salary.      

(2)   In the case of a retired person, the benchmark shall be the basic pension he or she is entitled to in the last month before his or her death, i.e., the sum of the amount of the basic pension paid at the time of retirement and the basic pension increases subject to State provisions after the retirement.     

(3)   In the case of a resigned person, in accordance with the Notice of the State Council on the Promulgation of the Interim Measures of the State Council on Settling Cadres of Old Age, Weakness, Illness and Disability and the Interim Measures of the State Council on Retirement and Resigning of Workers (Guo Fa [1978] No. 104), the benchmark shall be the basic living expense of resigning, i.e., the sum of the basic living expense paid at the time of resigning and the basic living expense increases subject to State provisions after the resigning.        

(4)   In the case of an employee of an embassy or consulate in foreign countries, or a non-diplomatic employee in foreign countries, or an employee assigned to work in Hong Kong and Macau who originally was an institution employee, the benchmark shall be his or her basic salary in China (the Mainland).     

Upon the promulgation of this Notice, the Notice of the Ministry of Human Resources and the Ministry of Finance on Issues of Calculating and Paying One-off Death Benefits for Institution Employees after the Reform of Salary System (Ren Xin Fa [1994] No. 48 shall be repealed concurrently.

The Ministry of Human Resources and Social Security shall be responsible for the interpretation of this Notice.

       二、关于一次性抚恤金计发办法

    从2006年7月1日起，执行事业单位工作人员和离退休人员死亡一次性抚恤金的，一次性抚恤金的计发基数调整为:

    （一）工作人员。计发基数为本人生前最后一个月基本工资，即岗位工资和薪级工资之和。

    （二）离退休人员。计发基数为本人生前最后一个月享受的基本离退休费，即离退休时计发的基本离退休费和离退休后历次按国家规定增加的基本离退休费之和。

    （三）退职人员。按照《国务院关于颁发<国务院关于安置老弱病残干部的暂行办法>和<国务院关于工人退休、退职的暂行办法>的通知》（国发〔1978〕104号）规定办理退职的人员，计发基数为本人基本退职生活费，即退职时计发的基本退职生活费和退职后历次按国家规定增加的基本退职生活费之和。

    （四）驻外使领馆工作人员、驻外非外交人员和港澳地区内派人员中原属事业单位工作人员的，计发基数为本人国内（内地）基本工资。

    本《通知》下发后，《人事部、财政部关于工资制度改革后事业单位工作人员死亡一次性抚恤金计发问题的通知》（人薪发〔1994〕48号）即行废止。

    本《通知》由人力资源和社会保障部负责解释。

Ministry of Human Resources and Social Security

Ministry of Civil Affairs

Ministry of Finance

June 18, 2008

    人力资源和社会保障部

    民政部

   财政部

    二〇〇八年六月十八日