Medical insurance
The employer shall pay 8% of the total wages of the employees in the previous year as the base; Individual employees pay 2% of their annual salary as the base; The employer shall withhold and remit the wages from the employees. The basic medical insurance premium for flexible employees shall be paid by individuals, with my social insurance payment base as the basic medical insurance payment base, and paid at the rate of 1%.
legal basis: article 17 of the accounting system for social insurance funds, the income of employees' basic medical insurance fund is included in the income of employees' basic medical insurance pooling fund and the income of employees' basic medical insurance personal account respectively according to regulations.
The income of the employee's basic medical insurance pooling fund includes the medical insurance premium income, financial subsidy income, interest income, higher-level subsidy income and lower-level upper-solution income that are included in the pooling fund account according to regulations; Other income. Among them, medical insurance premium income refers to the medical insurance premium paid by employers and individuals according to the prescribed payment base and rate, and the premium income paid by other funds to support the insured.
Personal account income of employees' basic medical insurance includes medical insurance premium income, interest income, transfer income, higher-level subsidy income, lower-level solution income and other income included in personal accounts according to regulations.