Units and individuals to pay medical insurance premiums to pay the annual average wage of the city and the basic medical insurance rate to determine. How to record personal account amount after paying medical insurance premium;
If the medical insurance relationship was interrupted in that year and the insurance was renewed in that year, the personal account amount will not be adjusted; If the medical insurance relationship is interrupted for more than 1 year, it will be credited to the personal account amount from the payment month to the end of the medical insurance year in advance, and the personal account amount during the payment period will be credited to the personal account in one lump sum according to the age proportion of the employees at the time of payment when the medical insurance year is carried forward. If the medical insurance premium is paid back in accordance with the regulations at retirement, the personal account will not be adjusted in that year. When the medical insurance is carried forward to the account at the end of the year, it will be included in the personal account according to 3.5% of the payment base.
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Extended data:
Medical insurance refers to social medical insurance. Social medical insurance is a social insurance system established by the state and society according to certain laws and regulations to provide basic medical needs for workers within the scope of protection. The basic medical insurance fund consists of overall funds and individual accounts. The basic medical insurance premiums paid by individual employees are all included in individual accounts; The basic medical insurance premium paid by the employer is divided into two parts, one part is included in the personal account, and the other part is used to establish the overall fund.
20 16 65438+ 10/2 the State Council issued "opinions on integrating the basic medical insurance system for urban and rural residents" to promote the integration of medical insurance for urban residents and the new rural cooperative medical system, and gradually establish a unified national medical insurance system for urban and rural residents. ?
On February 20th, 2065438+0616, Ministry of Human Resources and Social Security held a video conference on the nationwide networking of basic medical insurance and direct settlement of medical treatment in different places, and signed letters of responsibility with the first batch of 22 provinces including Beijing, which applied for nationwide networking of basic medical insurance and direct settlement of medical treatment in different places, marking the formal implementation stage of direct settlement of medical treatment in different places.
References:
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