Individual benefits due to individual contracts may be inherited in accordance with the law. However, if a contract is contracted by an individual and the successor is permitted by law to continue the contract, it shall be handled in accordance with the contract. In other words, if an individual contract allows the successor to continue contracting, the contract change formalities shall be handled in accordance with the contract or relevant provisions of the law. At this time, it does not belong to inheritance, and the income due to the individual contract can be inherited. If the contractor has not obtained the contract income at the time of death, the funds and labor invested by the deceased in the contract and their value added and fruits may be reasonably discounted and compensated by the employer or the person who succeeded the contract, and the value shall be regarded as the inheritance.