On the day Yuan joined Beijing Company A, both parties signed a written labor contract. On the 9th day of employment, Yuan was injured during work and died one month later after unsuccessful rescue efforts. On the 12th day of employment, Company A processed the transfer procedures for Yuan's social insurance relationship. Afterwards, the accident injury suffered by Yuan was identified as a work-related injury, but the Social Insurance Fund Management Center of a certain district in Beijing (hereinafter referred to as the "District Social Insurance Center") only approved the pension for Yuan's dependent relatives, and did not approve the one-time work-related death subsidy and funeral subsidy. Company A disagreed and filed an administrative lawsuit.

During the trial of the case, the social security center of a certain district proposed that Company A did not pay the work-related injury insurance premiums for Yuan at the time of the accident, but only processed the social insurance registration and paid the work-related injury insurance premiums for Yuan after the accident occurred. Therefore, according to Article 62 of the Work Injury Insurance Regulations and Article 3 of the Opinions of the Ministry of Human Resources and Social Security on Several Issues Concerning the Implementation of the Work Injury Insurance Regulations (II), the expenses paid by the work-related injury insurance fund are limited to the newly eligible family support pension for Yuan after paying the work-related injury insurance. Therefore, the one-time work-related death allowance and funeral allowance in this case should not be paid by the work-related injury insurance fund.

However, Company A pointed out that Article 58 (1) of the Social Insurance Law stipulates that "the employer shall apply for social insurance registration for its employees to the social insurance agency within 30 days from the date of employment." Therefore, Company A's application for social insurance registration and payment of work-related injury insurance premiums for Yuan within the grace period of 30 days complies with the provisions of the Social Insurance Law, which, as a higher-level law, should be given priority. Therefore, when a work-related injury accident occurs, Company A's failure to register and pay work-related injury insurance premiums for Yuan does not fall under the situation of "failure to participate in work-related injury insurance or failure to pay work-related injury insurance premiums as required" under Article 62 (2) of the Work Injury Insurance Regulations. Therefore, The one-time work-related death allowance and funeral allowance should be paid by the work-related injury insurance fund.

However, both the second instance court and the Beijing High Court did not adopt the opinion of Company A and rejected its lawsuit request. The author's investigation found that the above cases are not isolated cases, and there are similar cases in Shanghai and other provinces and cities. These cases reflect:

(1) To receive compensation from the work-related injury insurance fund, the employer must meet both the conditions of registering the injured employee for social insurance and paying the full amount of work-related injury insurance premiums at the time of the accident;

(2) If the above two conditions are not met, the work-related injury insurance fund will only pay for the following expenses incurred after paying the work-related injury insurance premiums: ① For work-related injuries, pay for the newly incurred work-related injury medical expenses, work-related injury rehabilitation expenses, hospitalization meal subsidies, medical transportation and accommodation expenses outside the pooling area, auxiliary equipment configuration fees, living care fees, disability allowances for first to fourth level disabled employees, and one-time work-related injury medical subsidies when the labor contract is terminated after enrollment; ② For work-related deaths, payment of eligible dependent relatives' compensation that occurs after enrollment;

(3) If the above two conditions are not met and the enterprise has not paid the work-related injury insurance premiums, it will not be able to receive compensation from the work-related injury insurance fund, and the relevant expenses for work-related injury insurance benefits should be paid by the enterprise.