后物流公司的雇员因工死亡，物流公司与雇员家属签订《赔偿协议》约定工伤保险赔偿以及本案保险金 50万元均归家属所有。 物流公司赔付50万元后向保险公司索赔，保险公司以工伤保险已赔付为由拒绝赔付。物流公司诉请保险 公司支付保险金50万元。 广州市中级人民法院生效判决认为，物流公司确认投保时，保险公司未提供《保险条款》并对赔付范围 进行提示说明。 缴费后，保险公司提供的《保险条款》内容与《投保单》不一致，且在保险事故发生后亦未提示说明赔 付范围，应以投保单为准确定双方权利义务。 保险公司在物流公司实际赔付50万元后才主张物流公司无须在工伤保险之外承担责任并以此拒赔，属于 不当免除自身责任，于法无据，判决保险公司支付保险金50万元。 保险公司应当客观介绍雇主责任险赔付范围，不得故意隐瞒其仅在工伤保险之外承担差额赔偿责任等免 责条款诱导投保。 保险公司在企业投保及赔偿时均未明确提示说明保险赔付范围，误导企业认为保险公司可全额赔付，且 企业据此向雇员先行赔付的，保险公司应承担保险责任。 南都讯 记者赵青 通讯员全小晴 袁园 近日，广东省高级人民法院发布广东法院服务保障民营经济高质量 发展典型案例，其中一宗案件涉及保险赔偿 ...

本报记者闫明 通讯员陆璐 孙金库 崔广勋 "寒露"前后，正是山东省阳谷县辣椒成熟的季节。在阳谷县高庙王镇种植基地，成方连片的朝天椒已褪去青涩，火苗般"燃烧"起来。阳谷先运辣椒专业合作 社理事长兼柴庄村党支部书记方先运的脸在红辣椒映衬下泛着红光。他底气十足地告诉记者，合作社种植的辣椒已投保中国人寿财险山东省聊城市中心支公 司开办的辣椒系列保险，有保险保驾护航，阳谷朝天椒这一"红色引擎"一定能让辣椒产业更加"火红"，种植户的日子也会更加"红火"。 化解特色农产品种植风险 阳谷朝天椒素有"江北第一辣"的美誉。聊城市阳谷县高庙王镇分管农业的副镇长李敬贤介绍，北纬36°黄金农业带的独特气候和黄河冲积平原的肥沃土壤， 造就了阳谷朝天椒"色红、肉厚、味辣、香浓"的独特品质。阳谷县种植辣椒有300多年的历史，兴于明清的一首民谣流传至今："辣椒辣、辣仓上，军爷脱下 红衣裳；装满袋，束成捆，头晌赶阳谷，下晚卖东昌。" 今年中央一号文件明确提出"健全多层次农业保险体系，支持发展特色农产品保险。"为了化解辣椒特色产业生产经营风险，中国人寿财险聊城市中心支公司 与所辖阳谷支公司上下联动，专门成立"辣椒产业保障服务专班"，联合阳谷县农业 ...

金风送爽，秋染大地。广袤田野上翻滚的稻菽千浪，既是对辛勤耕耘的礼赞，也是金融业精准服务"三农"、 护航农业农村现代化的生动缩影。这幅丰收画卷的背后，既承载着中国加快建设农业强国的坚定步伐，也彰显着 金融力量赋能乡村振兴的广阔前景。 作为我国农业保险的先行者与主力军，中华保险成立39年以来，始终将服务"三农"的初心深植于发展脉络， 全程参与并见证我国农业保险的改革与成长。从守护田间作物到保障农户生计，从抵御自然风险到助力产业发 展，中华保险以专业保险服务筑牢民生底线，持续锻造服务乡村振兴的硬实力。 目前，中华保险农业保险业务占比26%，在行业中稳居前列。数据背后，是沉甸甸的民生温度：自承办政策 性农业保险以来，中华保险已累计为3.8亿户次农户提供了5.3万亿元农业风险保障，累计支付赔款1021亿元，惠及 农户2.1亿户次。三十九载深耕不辍，中华保险已然成为守护农业生产、赋能乡村振兴的行业中坚力量，用金融担 当书写着服务"三农"的时代答卷。 通过模式创新，激活乡村发展的新动能。为让金融服务真正扎根乡村，中华保险构建"镇镇有机构、村村有人 员"的协保体系，将普惠金融服务精准滴灌至田间地头。同时，大力推广"农业保险+ ...

（原标题：七部门指导五地深化普惠金融改革 广东茂名聚焦九大任务发力） 南方财经记者 庞成 近日，中国人民银行等七部门联合发布了《关于在青海西宁、广西百色、贵州毕节、宁夏固原、广东茂 名五地深化普惠金融改革的指导意见》（下称《指导意见》）。 在 "三农" 保险服务领域，《主要任务》提出，探索构建 "财政补贴基本险 + 商业险" 产品体系，在特色 岭南水果保险基础上，推动商业险覆盖 "五棵树一条鱼一桌菜"（荔枝、龙眼、沉香、化橘红、三华 李、罗非鱼、预制菜）优势产业，落实粮食作物完全成本保险政策，开发农产品价格保险，并将农机大 棚等纳入保障范围，为新市民提供雇主责任险等产品。 此外，《主要任务》还聚焦现代乡村产业体系构建，引导金融机构围绕优势特色产业建立 "一对一" 联 系行制度，开发专属信贷与供应链金融产品；促进城乡协调发展，支持粤港澳大湾区 "菜篮子" 基地建 设与农村基础设施升级；推动一二三产业融合，创新 "农业 + 电商""农业 + 旅游" 等新业态金融服务； 强化数字普惠金融应用，完善乡村振兴数据平台；构建健康金融生态，深化农村信用体系建设；加强金 融监管，打击非法集资、恶意逃废债等违法行为，切实保障涉 ...

Group 1 - The article discusses various types of insurance that companies can deduct from their taxable income, focusing on employee-related insurance and specific industry regulations [3][4][5][6][8]. - Companies can deduct basic social insurance contributions such as pension, medical, unemployment, work injury, maternity insurance, and housing provident fund for employees [3]. - Supplementary pension and medical insurance contributions are deductible up to 5% of the total employee wages [4]. - Special occupational safety insurance and business travel accident insurance for employees on official trips are also deductible [5][6]. Group 2 - Companies can deduct property insurance premiums and liability insurance premiums, such as employer liability and public liability insurance, from their taxable income [8]. - For banking institutions, the deposit insurance premiums calculated at a rate not exceeding 0.0016 are deductible [8]. - The article provides guidance on how to report deductible insurance premiums in tax forms [8].

Core Viewpoint - The article discusses the significance of employer liability insurance in supporting small and medium-sized enterprises (SMEs) in China, especially in the context of rising employment demands and new employment forms [1][6]. Group 1: Employer Liability Insurance Overview - Employer liability insurance is a type of property insurance that covers economic compensation responsibilities that employers must bear when employees suffer injuries or occupational diseases during work [1][7]. - It serves as a crucial risk transfer tool for employers, distinguishing itself from mandatory workers' compensation insurance and personal accident insurance [5][7]. Group 2: Legal and Industry Context - The Beijing Financial Court has identified that disputes related to employer liability insurance are characterized by diverse litigants, complex legal relationships, and significant differences in industry standards [6]. - Most disputes arise in labor-intensive industries, including manufacturing, service, special employment, and new business models [6]. Group 3: Recommendations for Employers and Insurers - Employers should ensure the authenticity of employment relationships, accurately report employee job information, carefully read insurance terms, and follow the "pay first, claim later" principle during claims [8]. - Insurers are encouraged to improve service quality by optimizing product design and standardizing clause interpretations to address the "easy to insure, hard to claim" issue [8][9]. Group 4: Implications for Employees - For employees, employer liability insurance provides an additional layer of protection, allowing them to claim directly from insurance companies if employers fail to fulfill their responsibilities [10]. - Employees are advised to preserve evidence and understand the company's insurance status in case of work-related injuries [10].

Core Viewpoint - The article discusses the increasing risks associated with high temperatures in China, emphasizing the importance of insurance coverage to mitigate health and property risks during extreme heat events [1]. Group 1: Health Risks and Insurance - High temperatures can lead to serious health issues such as heatstroke, particularly affecting vulnerable groups like outdoor workers, the elderly, children, and pregnant women [3]. - Recommended insurance for white-collar workers includes medical insurance covering outpatient expenses related to heatstroke, and accident insurance with medical coverage for unexpected situations [3]. - For outdoor workers, employers are advised to purchase employer liability insurance or group accident insurance to transfer the risks associated with high-temperature work environments [3]. Group 2: Property Risks and Insurance - High temperatures can increase the risk of fires and other accidents, making homeowners' insurance essential to cover potential losses from fire, explosion, and damage to property [4]. - Vehicle insurance has been updated to include coverage for self-ignition incidents due to high temperatures, particularly for new energy vehicles [4]. - Agricultural insurance, such as weather index insurance, can help mitigate risks of crop loss due to extreme heat by providing automatic payouts based on temperature thresholds [4]. Group 3: Market Gaps and Prevention - There is a lack of dedicated insurance products specifically for heatstroke, with most coverage relying on traditional medical, critical illness, and life insurance [5]. - Prevention measures, such as avoiding heat exposure and staying hydrated, are emphasized as more effective than relying solely on insurance for post-incident compensation [5].

Core Viewpoint - The Beijing Financial Court is promoting the importance of employer liability insurance (ELI) in protecting the rights of small and medium-sized enterprises (SMEs) and workers, highlighting recent case studies and guidelines to enhance understanding and application of ELI [1][2]. Group 1: Employer Liability Insurance Overview - Employer liability insurance is designed to cover the economic compensation responsibilities that employers face when employees are injured or suffer from occupational diseases, serving as a voluntary supplement to mandatory work injury insurance [2]. - The disputes related to employer liability insurance are primarily concentrated in labor-intensive industries, including manufacturing, service support, and new employment models, with a complex legal relationship involving multiple parties [1][2]. Group 2: Guidelines and Recommendations - The Beijing Financial Court has released guidelines to help SMEs, insurance institutions, and workers better understand and utilize employer liability insurance, aiming to enhance risk management and protect labor rights [2]. - Key points for enterprises when purchasing ELI include ensuring the authenticity of employment relationships, carefully reviewing insurance terms, and adhering to the principle of "first compensation, then claim" during incidents [2]. Group 3: Role of Workers and Legal Protections - For workers, employer liability insurance provides an additional layer of protection; in the event of an accident, employees should retain evidence and understand their employer's insurance status [3]. - Workers can directly claim compensation from insurance companies if employers fail to fulfill their responsibilities, with a strong warning against fraudulent claims which will be legally punished [3].

Core Viewpoint - Beijing Financial Court has introduced guidelines to enhance the role of employer liability insurance in protecting the rights of small and medium-sized enterprises and workers, aiming to support high-quality economic and financial development [1][2]. Group 1: Employer Liability Insurance Overview - Employer liability insurance is a type of property insurance that covers economic compensation responsibilities that employers must fulfill when employees suffer injuries or occupational diseases during work [2]. - This insurance serves as an important tool for transferring employment risks and is distinct from mandatory workers' compensation insurance and personal accident insurance [2]. Group 2: Guidelines for Employers and Employees - Companies are advised to ensure that insurance contracts are legally valid and effective, manage contract performance, and report claims promptly [3]. - Employees should assert their legal rights for occupational injury compensation, actively participate in the claims process, and adhere to legal standards to maintain market order [3][4]. Group 3: Distinction Between Insurance Types - It is crucial for employees to differentiate between employer liability insurance and personal accident insurance, as both provide different types of coverage [4]. - Employees can claim compensation from both employer liability insurance and personal accident insurance if their occupational injury is due to an accident, allowing for more comprehensive protection [4].

Core Viewpoint - The release of the guidelines aims to enhance the role of employer liability insurance in protecting the rights of small and medium-sized enterprises (SMEs) and workers, emphasizing its importance in risk management and sustainable business operations [1][2]. Group 1: Employer Liability Insurance Overview - Employer liability insurance covers economic compensation responsibilities that employers must bear when employees suffer accidents or occupational diseases during work [1]. - The insurance serves as a crucial support mechanism for SMEs, helping to distribute employment risks, manage costs, and provide a stable operating environment [1][2]. Group 2: Dispute Analysis - Disputes related to employer liability insurance are primarily concentrated in labor-intensive industries, including manufacturing, security services, property management, logistics, and emerging sectors like food delivery and express delivery [3]. - The Beijing Financial Court has reviewed over 90 cases related to employer liability insurance, identifying common areas of dispute and providing judicial guidance on legal applicability [3]. Group 3: Distinction from Other Insurance Types - Employer liability insurance is distinct from workers' compensation insurance, which is mandatory, and personal accident insurance, which is a voluntary commercial insurance [4]. - The former serves as a supplementary coverage option when workers' compensation is insufficient, while the latter provides coverage regardless of the employer's liability [4]. Group 4: Key Considerations for Enterprises - Enterprises must ensure the authenticity of employment relationships, accurately report employee job information, carefully review insurance terms, and follow the principle of "first compensation, then claim" during incidents [5]. - Insurance providers are encouraged to improve service quality by optimizing product design and standardizing policy interpretations to address the challenges of "easy to insure, difficult to claim" [7]. Group 5: Role of Stakeholders - The collaboration among enterprises, insurance providers, and workers is essential for the effective functioning of employer liability insurance, contributing to harmonious labor relations [7]. - The Beijing Financial Court has introduced six typical cases to guide insurance providers in their operations and assist enterprises and workers in legal rights protection [7].