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].

Core Viewpoint - The financial institution has a responsibility to support the development of the Yi embroidery industry, providing personalized risk protection and high-quality insurance products to enhance the traditional craft [1][5]. Group 1: Industry Development - The Yi embroidery industry has a history of over 1,700 years and is a significant cultural heritage of the Yi ethnic group in Yunnan [4]. - In 2024, there are 2,233 operating entities in the Yi embroidery sector, an increase of 1,695 from 2022, with 13 enterprises classified as large-scale [4]. - The average annual income for over 60,000 embroiderers is projected to be 3,840 yuan, reflecting a year-on-year growth of 7.56% [4]. Group 2: Insurance Support - China Life Property Insurance Company in Chuxiong has developed a comprehensive insurance plan called "Yi Embroidery Insurance" to meet the insurance needs of the Yi embroidery industry [5]. - The company has provided risk protection amounting to 225 million yuan for 574 embroiderers and 7 enterprises [5]. - In 2024, the company offered over 7.7 million yuan in risk protection for Yi embroidery's participation in the Paris Fashion Week [5]. Group 3: Future Plans - The company aims to continue providing top-notch services to strengthen the insurance framework for the Yi embroidery industry, contributing to the high-quality economic and social development of Chuxiong [6].

案例1"某运输公司诉杨某劳动争议案"明确，企业与网约货车司机之间存在用工事实、构成支配性劳动管理 的，应当认定存在劳动关系，依法保障网约货车司机享受劳动权益。 第二，依法审理涉新就业形态责任保险合同纠纷案件 案例2"某餐饮配送公司诉某保险公司责任保险合同纠纷案"明确，认定是否属于相关责任保险中约定的"业务有 关工作"，应当依据保险合同约定的具体理赔情形，结合法律规定、企业经营范围、劳动者从业类型、从事有 关行为对于完成业务工作的必要性及是否受企业指派等因素综合考量。鼓励企业通过购买商业保险，保障遭受 职业伤害的新就业形态劳动者及因劳动者执行工作任务造成损害的第三人，及时获得救济，分散企业风险，推 动新业态经济健康规范发展。 第三，妥善审理劳动者执行工作任务受到损害案件 案例3"冯某诉某物业公司身体权纠纷案"，强调人民法院在处理相关案件时应当充分考虑新就业形态人员职业 伤害保障的制度功能，确保案件处理结果与有关试点制度安排相向而行。依法支持劳动者关于第三人承担民事 赔偿责任的请求，明确第三人的侵权责任不因劳动者获得新就业形态人员职业伤害保障待遇而免除或者减轻， 筑牢职业安全"防护网"。 第四，妥善审理劳动者执行 ...

Core Viewpoint - The Beijing Financial Court has highlighted the complexities and challenges in the insurance disputes related to new employment models, emphasizing the need for improved protection of laborers' insurance rights and the necessity for systemic reforms in the insurance industry [1][2][4]. Group 1: Insurance Dispute Statistics - Since its establishment in 2021, the Beijing Financial Court has handled 1,796 insurance dispute cases, with a total amount exceeding 2.188 billion yuan, of which 15.92% are related to new employment model laborers' insurance rights disputes [1]. - The main types of disputes in new employment model insurance cases include accidental injury insurance contract disputes, employer liability insurance disputes, and insurer subrogation disputes [1]. Group 2: Issues in New Employment Model Insurance - There are significant issues among multiple parties involved, including internet platforms, third-party employers, insurance institutions, and laborers, with internet platforms often shifting labor costs and responsibilities [2]. - Some platforms force laborers to purchase specific insurance products, infringing on their right to choose and potentially leading to duplicate insurance coverage [2]. - Third-party employers sometimes fail to pay social insurance as required or opt for limited commercial insurance instead of social insurance [2]. Group 3: Challenges Faced by Insurance Institutions - Insurance products often lack adaptability to flexible employment scenarios, and institutions face challenges in actuarial modeling, differentiated clause design, and dynamic rate setting [3]. - There are prevalent issues of "easy entry, strict exit" in new employment model insurance, with some institutions using technical exemptions and vague clauses to evade responsibilities [3]. - Laborers generally have insufficient awareness of insurance and weak rights protection capabilities, complicating the identification of facts and adjudication [3]. Group 4: Court Initiatives and Recommendations - The Beijing Financial Court has implemented a "penetrating" trial approach, thoroughly examining the parties, funds, and transaction structures to ascertain true contractual relationships and legal responsibilities [4]. - A specialized tribunal for new employment model insurance disputes has been established, along with a research team focused on insurance policies, enhancing the precision and professionalism of case handling [4]. - The court recommends that insurance institutions optimize product offerings for new employment characteristics, while platforms should enhance laborers' rights protection and laborers should improve their risk awareness and rights protection capabilities [4].

Core Viewpoint - The Beijing Financial Court emphasizes the need for improved protection of insurance rights for new economy workers, highlighting the complexities and challenges in insurance disputes involving multiple parties [1][2][3] Group 1: Insurance Disputes Overview - Since its establishment in 2021, the Beijing Financial Court has handled 1,796 second-instance insurance dispute cases, with a total amount exceeding 2.188 billion yuan, of which 15.92% are related to new economy workers' insurance rights [1] - The main types of disputes in new economy insurance cases include accidental injury insurance contract disputes, employer liability insurance disputes, and insurer subrogation disputes [1] Group 2: Issues Faced by New Economy Workers - Internet platforms often obscure their responsibilities in labor insurance rights protection through complex transaction structures, leading to potential violations of workers' autonomy in choosing insurance [2] - Many new economy workers lack awareness of insurance products and their rights, which hinders their ability to claim compensation effectively [3] Group 3: Court's Initiatives and Recommendations - The Beijing Financial Court is enhancing its specialized adjudication efficiency and exploring a "full-chain" collaborative governance approach to address the shortcomings in insurance product design and industry management [3][4] - Recommendations for insurance institutions include clearly defining new economy workers as policyholders for relevant insurance products and creating standardized claims guidelines for faster compensation [4] - For platform companies, the court advises against bundling insurance purchases with labor rights and emphasizes the need for better algorithm management to reduce occupational risks for workers [4]