Legal basis: Regulations of People's Republic of China (PRC) Municipality on Basic Medical Insurance for Urban Workers.
Article 2 The following units and their employees in towns of this province must participate in the basic medical insurance in accordance with these regulations:
(1) Enterprises and their employees;
(2) Organs, institutions, intermediaries, social organizations, private non-enterprise units and their employees;
(3) Employers of troops without military status and their employees.
These Regulations shall apply to the retirees of the above-mentioned units.
Article 3 The basic medical insurance fund for urban workers shall be established, and the system of combining individual medical accounts (hereinafter referred to as individual accounts) with basic medical pooling funds (hereinafter referred to as pooling funds) shall be implemented. The ownership of personal accounts belongs to individuals. The ownership of the overall fund belongs to all personnel participating in the basic medical insurance.
Article 4 The basic medical insurance premium shall be borne by both the employer and the employees.
Fifth basic medical insurance in principle to the city, county, autonomous county as a whole unit, the implementation of territorial management.
Article 6 The basic medical insurance premium shall be collected by the local tax authorities of this province (hereinafter referred to as the tax collection authorities).