The employing units shall participate in basic medical insurance in accordance with the provisions hereof, in which migrant workers and persons of the city's household registration who participate in the employees' low-standard pension insurance may participate in inpatient medical insurance separately in accordance with the provisions.
Unemployed persons and urban flexibly employed persons may participate in basic medical insurance or separately in hospitalization medical insurance in accordance with the regulations. Article 3 The establishment of the basic medical insurance system for employees must adhere to the following principles:
(1) The financing and protection level of basic medical insurance shall be commensurate with the level of local economic and social development;
(2) All employers and their employees in urban areas shall participate in the basic medical insurance and shall implement territorial management;
(3) The basic medical insurance premiums shall be paid by both the employers (c) The basic medical insurance premiums shall be borne by both the employer and the employee***;
(d) The basic medical insurance fund shall be a combination of social coordination and individual accounts. Article 4 The municipal, county (city) and district labor security administrative departments shall be in charge of basic medical insurance. Labor security administrative departments under the medical insurance agency specifically responsible for the daily management of basic medical insurance.
Health, finance, taxation, price, drug supervision and other departments should be in accordance with their respective responsibilities to do a good job in the implementation of these provisions. Article V basic medical insurance to implement urban and county (city) level, respectively. Chapter II of the basic medical insurance premium collection and management of Article 6 of the co-ordination area shall establish a medical insurance fund. The medical insurance fund shall consist of the following items:
(1) basic medical insurance premiums and major disease relief funds (hereinafter referred to as major disease relief funds) paid by employers and individuals;
(2) interest and other value-added revenues of the medical insurance fund;
(3) revenues from late payment of fees;
(4) government subsidies;
(5) other funds which should be included in the medical insurance fund according to law. Other funds that should be included in the Medical Insurance Fund.
The medical insurance fund is included in the special account of the treasury and managed in accordance with the relevant administrative methods of the social security fund. Article 7 The basic medical insurance premiums and the relief fund for serious illnesses shall be paid by employers and insured persons on a monthly basis in accordance with the following provisions*** with appropriate government subsidies:
(1) The average monthly salary of the employed workers of the previous year shall be the base for the payment of contributions, and they shall pay the basic medical insurance premiums by themselves at the rate of 2% of the base for the payment of contributions, and the employers shall withhold and pay the same on behalf of the participants on a monthly basis in their salaries, and the base for the basic medical insurance premiums shall be determined according to a maximum amount not exceeding the maximum amount of the employees of the city for the previous year. The base for basic medical insurance premiums is approved at a maximum of 300% of the average monthly salary of employees in the city in the previous year and a minimum of 60% of the average monthly salary of employees in the city in the previous year.
(2) The proportion of basic medical insurance premiums to be paid by the employer and the standard of the assistance for major illnesses shall be stipulated by the respective co-ordination areas. In the urban area, the employer pays the basic medical insurance premiums at 11% of the contribution base of the active employees and pays the major illness relief fund at the rate of 5 yuan per person per month; among them, the individual industrial and commercial household pays the basic medical insurance premiums at the rate of 13% and pays the major illness relief fund at the rate of 5 yuan per person per month, and in the case of the individual industrial and commercial household with employees, the employees themselves pay the basic medical insurance premiums at the rate of 2%, which is deducted from their salaries by their employers at the rate of 1.5% per month. monthly in their wages, and the rest is paid by the employer, with the contribution base approved in accordance with the provisions of the first paragraph of this article.
(3) The standards for the payment of basic medical insurance premiums and assistance for major illnesses by unemployed persons and urban flexibly employed persons shall be stipulated by the respective co-ordination areas. Unemployed persons within the municipal co-ordination area who remain unemployed while receiving unemployment insurance benefits or after the expiration of the period of receiving such benefits pay 60% of the average monthly wage of the workers in the city in the previous year as the base figure, while other unemployed persons and urban flexibly employed persons pay 13% of the average monthly wage of the workers in the city in the previous year as the base figure for the payment of basic medical insurance premiums, and pay the major illness relief fund at the rate of 5 yuan per person per month.
(4) The government of each co-ordinated region subsidizes 0.5% of the sum of the participants' contribution base for the current year.
Basic medical insurance premiums shall not be reduced or exempted, and basic medical insurance premiums and major illness assistance payments shall not be taxed. Article VIII transfer (demobilized) military personnel, foreign provinces and cities transferred to the city, new work and re-employment and other types of new personnel have the current year's contribution base, the employer declared in accordance with the facts; without the current year's contribution base, by the employer according to the employee's own salary, as stipulated in accordance with the provisions of the determination. Article 9 The basic medical insurance premiums and major medical aid adopt the prepayment method, and the employer shall go to the medical insurance agency for the basic medical insurance enrollment formalities according to the regulations.
The basic medical insurance premiums and major illness assistance paid by the employer shall be expended in accordance with the channels stipulated by the financial department. Article 10 The employer shall pay the basic medical insurance premiums and the relief fund for major diseases in full and on time. If the employer fails to pay the premiums in accordance with the regulations, the tax authorities shall order the employer to pay the premiums by a certain period of time. If the employer fails to pay the premiums or underpays the premiums after the expiration of the period of time, the employer shall be charged a late payment fee of 2‰ of the payable amount on a daily basis from the date of underpayment or underpayment, which shall be incorporated into the basic medical insurance fund.
Basic medical insurance premiums and major illness relief funds are collected by local tax authorities at all levels on a monthly basis, and the specific collection methods are formulated separately by the local tax authorities in each coordinating area.