Group 1 - The article outlines the national work injury insurance industry benchmark rates, which range from 0.2% to 1.9% of the total wages of employees in various risk categories from Class 1 to Class 8 [3] - Employers are required to declare and pay work injury insurance contributions monthly, based on the total wages of their employees or the total project cost for project insurance [3] - The income from work injury insurance fees is included in the social insurance fund budget management, and it cannot be used for investment, construction, bonuses, or other purposes [3] Group 2 - The article references several policy documents that govern work injury insurance, including the Social Insurance Law and various notices from the Ministry of Human Resources and Social Security [3]

Summary of Key Points Core Viewpoint - The announcement outlines the adjustments to the upper and lower limits of the contribution base for basic pension insurance, unemployment insurance, and work injury insurance in Shaanxi Province for the year 2025, effective from October 1, 2025. Group 1: Adjustment Details - The upper limit of the contribution base is adjusted from 22,795 CNY/month to 23,250 CNY/month, while the lower limit is adjusted from 4,559 CNY/month to 4,650 CNY/month [3][4]. - The adjustments apply to all employers and their normally insured employees participating in the basic pension insurance, unemployment insurance, and work injury insurance in the province [2]. Group 2: Implementation Method - Starting from October 1, 2025, the tax collection system will automatically generate the differential data based on the new contribution base limits, requiring no application or action from employers [3]. - The system will determine the contribution base based on the reported salary of employees, ensuring that salaries below 4,650 CNY/month are adjusted to this minimum, and those above 23,250 CNY/month are capped at this maximum [4]. Group 3: Important Notes - Any differences in social insurance fees resulting from the adjustment must be paid by the participating units and employees by the end of December 2025 without incurring late fees [4].