The return ratio of the year-end balance of the medical insurance fund of medical institutions is 2% of the monthly salary base. Medical insurance is a social insurance system that provides medical security for the insured. The employer and the individual pay the same fee to establish a medical insurance fund, and the medical expenses incurred by the insured person for medical treatment are partially reimbursed by the medical insurance, which can effectively reduce the burden of medical expenses of the insured patients and prevent the sick members from becoming poor due to illness. The basic medical insurance mainly consists of two parts. Part of it is a personal account, which is used for daily expenses such as buying medicine for minor illness and outpatient service. You are free to spend the money. The other part is the overall fund, which is used for reimbursement of hospitalization expenses for serious illness. This part is operated by the social security fund management department. As long as the insured person withholds medical insurance every month, he will get a medical insurance refund for this part of his personal account according to a certain proportion every month. This part of the money in the passbook belongs to the insured and can be disposed of at will.

People's Republic of China (PRC) social insurance law

Article 2 The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance, so as to guarantee citizens' right to receive material assistance from the state and society in accordance with the law in case of old age, illness, industrial injury, unemployment and maternity.

Article 3 The social insurance system adheres to the principles of wide coverage, basic protection, multi-level and sustainability, and the level of social insurance should be compatible with the level of economic and social development.

Article 4 Employers and individuals who pay social insurance premiums according to law in People's Republic of China (PRC) have the right to inquire about payment records and personal rights and interests records, and ask social insurance agencies to provide social insurance consultation and other related services. Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.