After the death of urban subsistence allowance workers, the state has subsidies. Death allowance for urban minimum living allowances (taking Chongqing as an example): 1. Free basic items: 1. body transfer fees for ordinary funeral vehicles; 2. Storage fee for remains in ordinary refrigerated (frozen) cabinet within three days; 3. Special body bag fee for body transfer; 4. Cremation fee for remains of ordinary cremation equipment; 5. An urn worth less than 200 yuan. 2、 Application procedure for free: the handler shall fill in the Application Form for Funeral Subsidy of Chongqing People in Need with the supporting materials of the civil affairs department where the deceased's household registration is located, and provide relevant certificates to the funeral home as required. In case of funeral and cremation at the legal funeral place where the residence of the deceased is located, the subsidy shall be handled by the funeral parlor; If cremation takes place in different places across districts and counties, the subsidies shall be handled by the funeral home that undertakes cremation; After the death of the subsidy object in the main city without a funeral home, in principle, they will treat the funeral and cremation in Shiqiaopu Funeral Home, and the subsidy will also be handled by them. Then let's extend this issue to the following: Article 39 of the Regulations on Industrial Injury Insurance stipulates that "the funeral allowance is the average monthly salary of employees in the last year in the overall planning area for six months." According to this provision, the funeral allowance that can be obtained by the immediate family members of employees who died at work is calculated based on the average monthly salary of employees in the last year in the overall planning area. The calculation formula is: the amount of compensation for funeral subsidies=the average monthly salary of employees in the last year in the overall planning area (yuan/month) × 6. For example, Yao is a surveyor of a project contracting company, who met with misfortune due to an unexpected accident during a tunnel survey. His unit is located in a small and medium-sized city in central China, where residents pay more attention to the etiquette of funeral and marriage, His family held a massive funeral for him according to local customs, with various expenses totaling 4000 yuan, and the average monthly salary of the employees in the planned area last year was 600 yuan/month. In this way, the compensation amount of funeral subsidies that Yao's family can obtain cannot be based on the actual amount of expenses, but should be calculated according to the statutory standards. The amount of funeral subsidies that can be obtained is: compensation amount of funeral subsidies=600 yuan/month × 6=3600 yuan for the enterprise retirees who have participated in basic endowment insurance and died due to illness or non work related death (including the individual retirees who have participated in the insurance and received basic pensions), The funeral subsidy and one-time subsidy shall be paid by the social security agency, and those who do not participate in the basic endowment insurance shall be paid by the enterprise; The funeral allowance and one-time allowance for employees who die due to illness or non work related death shall be paid by the enterprise. If the enterprise is really unable to afford it, it may be reduced as appropriate, but it shall not be less than 80% of the specified standard.