I. Keywords: 
Administrative disputes over the fulfillment of duties related to workers’ compensation benefits, determination of workers’ compensation benefits, and statutory powers. 
II. Key Points for Adjudication: 
This case is an administrative dispute. The first step is to examine the legal basis for the administrative agency’s authority and the basis for imposing the penalty. In this case, the facts at issue are unclear and the evidence is insufficient. The Shenyang Municipal Social Security Bureau has the statutory authority to determine and disburse workers’ compensation benefits. As for its claim that “the deceased employee of the plaintiff company was initially injured at work before enrolling in social insurance,” it has failed to provide sufficient evidence to substantiate this assertion. Therefore, the Bureau should fulfill its legal duties to determine and pay workers’ compensation benefits accordingly. 
III. Basic Facts of the Case: 
The plaintiff entered into a labor contract with the employee, with the contract’s signature date being March 17, 2015, though the actual date of signing and execution was March 24, 2015. On the afternoon of March 24, 2015, the employee suddenly fell ill at the workplace. At 2:15 p.m., the Shenyang Emergency Medical Center received an emergency call. The employee was pronounced dead at 3:02 p.m. on the same day after unsuccessful resuscitation efforts. After the employee’s death, the plaintiff paid all social insurance premiums in full (including pension insurance, unemployment insurance, work-related injury insurance, etc.) and duly settled tax obligations with the tax authorities. The Economic Development Zone Branch of the Shenyang Social Security Bureau approved the application for a one-time lump-sum payment from the individual account for non-work-related death benefits of an active employee. Subsequently, the plaintiff sent a letter from counsel and the application materials for the employee’s death benefit approval to the defendant; however, the defendant consistently refused to accept the application. 
IV. Ruling: 
Within thirty days after this judgment becomes effective, the defendant, a certain bureau in Shenyang City, shall fulfill its duty to determine and pay the work-related injury insurance benefits for the deceased employee of the plaintiff company. 
V. Rationale for the Ruling: 
The defendant is the social insurance administration agency of this city, which is legally authorized to determine and disburse workers’ compensation benefits. Regarding the defendant’s view that the plaintiff registered its employees for workers’ compensation insurance after they had already suffered work-related injuries—thus arguing that the insurance coverage was retroactive—the existing evidence does not support the claim that the plaintiff had already registered its employees for workers’ compensation insurance at the time when the employees actually suffered work-related injuries. Therefore, the defendant cannot draw any inference based on this fact without supporting evidence. In the absence of conclusive evidence to substantiate its position, the plaintiff has duly paid the workers’ compensation insurance premiums and provided all required documentation as requested. Consequently, the defendant should have accepted the plaintiff’s application for workers’ compensation benefits in accordance with the relevant regulations. The defendant’s failure to do so constitutes a failure to perform its statutory duties. 
VI. Relevant Statutes: 
Article 78 of the Administrative Litigation Law of the People’s Republic of China states: “If the defendant fails to perform its obligations in accordance with the law, fails to perform its obligations as agreed, or unlawfully alters or terminates the agreement specified in Item 11 of Paragraph 1 of Article 12 of this Law, the people’s court shall order the defendant to assume responsibility for continuing performance, taking remedial measures, or compensating for losses, among other liabilities.” 
VII. Lawyer’s Opinion: 
This case is an atypical administrative dispute. Typically, disputes over work-related injury insurance arise between employees and their employers. What makes this case particularly unique is the timing issue concerning the employee’s work-related death and the employer’s enrollment in social insurance. The defendant, the Shenyang Social Security Bureau, failed to provide evidence to substantiate its claim that the employer “first experienced a work-related death and then enrolled in social insurance.” Moreover, based on the available evidence and common sense, this claim cannot be reasonably inferred. Therefore, the Shenyang Social Security Bureau should fulfill its obligation to make the required compensation payment.