Article 28 Basic medical insurance funds and overall adjustment funds shall be managed in special financial accounts and shall be used exclusively for special purposes. No organization or individual may embezzle or misappropriate them.

Funds for medical insurance agencies shall not be withdrawn from funds and shall be settled by the fiscal budget at the same level.

Article 29 The employer shall declare on its own and pay the basic medical insurance premiums in full. Payment shall not be postponed or reduced except for legal reasons such as force majeure.

Failure to pay basic medical insurance premiums in full and on time will be dealt with in accordance with the relevant provisions of the Social Insurance Law and the Interim Regulations on the Collection and Payment of Social Insurance Premiums.

Article 30 The human resources and social security departments, finance departments, and audit departments shall, in accordance with their respective responsibilities, supervise the revenue, expenditure, management, and balance of medical insurance funds; medical insurance agencies must establish and improve the budget for basic medical insurance funds and transfer funds.

Final accounting system, financial accounting system and internal control system.

Article 31 Bank interest calculation methods for basic medical insurance funds and overall adjustment funds: the part raised in the current year is calculated at the current deposit interest rate; the principal and interest of the fund carried forward from the previous year is calculated at the time deposit interest rate based on three-month lump sum deposits.

Interest is calculated; the precipitated funds deposited in the special fiscal account are calculated based on the three-year zero-sum deposit interest rate, which is not lower than the interest rate level of this grade. The interest is merged into the medical insurance fund special account on a quarterly basis.

Article 32 If an employer fails to apply for basic medical insurance for urban employees, it shall be handled in accordance with the relevant provisions of the Social Insurance Law.

Article 33 Anyone who defrauds medical insurance funds and medical benefits through fraud, forged certification materials or other means shall be handled by the medical insurance agency in accordance with the relevant provisions of the Social Insurance Law and the Service Agreement.

Article 34 Other illegal acts involving medical insurance shall be handled in accordance with the relevant provisions of the Social Insurance Law.